Taxes · 🇩🇰 Denmark
Crypto and tokenized asset taxes in Denmark
Crypto is usually treated as speculation: gains are taxed as personal income at your full income tax rate, while losses are only worth about 26%. Every swap between coins is taxable.
Crypto
Gains
Personal income at your marginal rate (no 8% labour-market contribution)
Losses
Losses give a deduction worth about 26% of the loss (box 58). A loss on one trade cannot offset a gain on another, except when coins were bought in one batch, with no new purchases between sales, and all sales fall in the same year.
Also
Buying crypto is presumed to be speculation, so sales are usually taxable. Gains and losses are calculated per trade on a FIFO basis across all your exchanges and wallets. Using one coin to buy another counts as selling the first.
Income and tokenized assets
Staking, lending, yield
Interest-type yields on crypto are personal income when credited and available to you, at their value then (box 20). If you keep the coins to sell them later at a profit, that later sale is also taxed as speculation. Airdrops and other token allocations follow separate rules.
Filing
Tax year
Calendar year; corrections to the pre-filled tax assessment are generally due by 1 May of the following year
Reporting
Report gains in box 20 and losses in box 58 of the annual tax assessment. DAC8 was implemented by bill L 151 (2024-25), effective 1 January 2026: crypto providers report customer transactions to the tax authority.
Tax authority
Watch out
- The asymmetry is large: full income tax on gains, about 26% relief on losses.
- Keep order, payment and wallet records for every trade; skat.dk asks for them.
- For borderline cases Skattestyrelsen recommends asking for a binding ruling (bindende svar).
Sources
- Skattestyrelsen: Beregn og oplys gevinst og tab på krypto · skat.dk
- Skattestyrelsen: Renter på kryptovaluta · skat.dk
- Skattestyrelsen: Spørgsmål og svar om kryptovaluta · skat.dk
- Folketinget: bill L 151 (DAC8) · folketingstidende.dk
Not confirmed
- Top marginal rate on crypto gains after the 2026 Danish tax bracket changes (skat.dk cites up to 53%).
- Whether a mark-to-market capital income regime (recommended by Skattelovrådet in 2024) will be adopted.
- Tax treatment of tokenized securities and gold-backed tokens — no skat.dk guidance found.
- Staking and mining details (separate skat.dk page not opened); DAC8 first reporting deadline.
Researched 2026-11-09 for private individuals resident in Denmark. Information, not tax advice — rules change; check the tax authority before you file.