How is property value tax calculated for a foreign property in Denmark?The 2025 rules explained.
If you employ people who are fully tax-resident in Denmark and own property abroad, those employees are likely required to declare and pay Danish property value tax (ejendomsværdiskat) on that property. Many do not know this. Many who do know it are unsure about how to calculate it correctly.
On the 22nd of May 2026, the Danish Property Assessment Agency (Vurderingsstyrelsen) published updated indices for income year 2025. The indices are the mechanism by which the taxable value of a foreign property is determined when no Danish public valuation exists. Getting this right matters: incorrect or missing declarations can result in
reassessments, interest charges, and penalties.
This article sets out who is affected, how the calculation works, and what the deadlines are for income year 2025.
