How is cryptocurrency taxed in Denmark?

Denmark applies a mixed crypto-tax regime — gains can be treated as capital gains or as income depending on how you hold and use the assets.

“Gevinst og tab ved handel med kryptovaluta er skattepligtige efter statsskattelovens § 4 og fradragsberettigede efter § 6, stk. 1, litra a, når der er tale om spekulation. Hvis handlen med kryptovaluta udgør erhvervsmæssig virksomhed, beskattes indkomsten som personlig eller selskabsmæssig indkomst efter de almindelige regler.”

This reflects guidance from Skattestyrelsen – Danish Tax Agency, as of 2021-01-01.

See the full Denmark crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Denmark with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Skattestyrelsen – Danish Tax Agency, as of 2021-01-01