Leaving Denmark.

What the charge looks like on your number.

Flat application of the headline rate to the gain. Exemptions, thresholds, and the date of the sale change the figure.

Official sources: Retsinformation, Danish Tax Agency, Danish Ministry of Taxation. Checked against them on 28 October 2026.

Deferral.

Deferral to the actual sale if you file by 1 July of the year after you leave and report the holdings every year, with no collateral inside the EU or the Nordic countries and collateral elsewhere. Miss the deadline and the tax is due at once.

Addresses with no capital gains tax.

🇦🇪 Abu DhabiUAE · effective tax 0% on $1M🇦🇩 Andorra la VellaAndorra · effective tax 10% on $1M🇦🇮 AnguillaAnguilla · effective tax 0% on $1M🇬🇷 AthensGreece · effective tax 43% on $1M🇵🇫 Bora BoraFrench Polynesia · effective tax 25% on $1M🇰🇳 Christophe HarbourSt Kitts and Nevis · effective tax 0% on $1M🇦🇪 DubaiUAE · effective tax 0% on $1M🇨🇭 GenevaSwitzerland · effective tax 40% on $1M🇰🇾 George TownCayman Islands · effective tax 0% on $1M🇬🇮 GibraltarGibraltar · effective tax 6% on $1M🇨🇭 GstaadSwitzerland · effective tax 36% on $1M🇭🇰 Hong KongHong Kong SAR · effective tax 15% on $1M🇭🇷 HvarCroatia · effective tax 29% on $1M🇯🇪 JerseyJersey · effective tax 20% on $1M🇨🇾 LimassolCyprus · effective tax 34% on $1M🇨🇭 LucerneSwitzerland · effective tax 28% on $1M🇨🇭 LuganoSwitzerland · effective tax 35% on $1M🇱🇺 LuxembourgLuxembourg · effective tax 43% on $1M🇲🇨 MonacoMonaco · effective tax 0% on $1M🇨🇭 MontreuxSwitzerland · effective tax 41% on $1M🇬🇷 MykonosGreece · effective tax 43% on $1M🇧🇸 NassauBahamas · effective tax 0% on $1M🇵🇦 Panama CityPanama · effective tax 0% on $1M🇧🇧 Platinum CoastBarbados · effective tax 27% on $1M🇨🇿 PragueCzech Republic · effective tax 22% on $1M🇹🇨 ProvidencialesTurks and Caicos · effective tax 0% on $1M🇺🇾 Punta del EsteUruguay · effective tax 0% on $1M🇳🇿 QueenstownNew Zealand · effective tax 38% on $1M🇸🇬 SingaporeSingapore · effective tax 21% on $1M🇦🇬 St John'sAntigua and Barbuda · effective tax 0% on $1M🇨🇭 St. MoritzSwitzerland · effective tax 28% on $1M🇧🇲 Tucker's TownBermuda · effective tax 11% on $1M🇱🇮 VaduzLiechtenstein · effective tax 18% on $1M🇲🇹 VallettaMalta · effective tax 34% on $1M🇨🇭 VerbierSwitzerland · effective tax 36% on $1M🇻🇬 Virgin GordaBritish Virgin Islands · effective tax 0% on $1M🇨🇭 ZermattSwitzerland · effective tax 36% on $1M🇨🇭 ZugSwitzerland · effective tax 21% on $1M🇨🇭 ZurichSwitzerland · effective tax 36% on $1M

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated 30 October 2026. Cite as: Patrician.ch, Denmark exit tax 2026: leaving Denmark, the rate and the deferral, patrician.ch/exit-tax/denmark/, October 2026.

Your own portfolio, on your own numbers: the exit tax calculator.

Where the same income keeps more once you have left: moving from Denmark.

Further reading, by the Patrician.ch research desk: Retiring Abroad? The Exit Tax That Hits Your Portfolio Before You Sell, on The Good Life Journey.

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