NEW LEGISLATION IN DENMARK

Home Sharing in Denmark

The Danish parliament has voted on new home sharing legislation. All proposed legislation has now passed and will be implemented in phases over the period of 2019-2021. This page offers important information for hosts in Denmark and addresses how this impacts hosts sharing their home.

The Danish parliament has voted on new home sharing legislation. All proposed legislation has now passed and will be implemented in phases over the period of 2019-2021. This page offers important information for hosts in Denmark and addresses how this impacts hosts sharing their home.

What is the new home sharing legislation?

Airbnb will collaborate with the Danish government and is planning to share basic information for income tax purposes. Here is a summary of benefits for hosts:

Home hosts can share primary entire homes for 70 nights a year. Municipalities can vote to raise this limit to 100 nights a year.
There are no night limits on sharing private rooms and summer houses. Additional rules for sharing a private room or summer house do apply.
Tax-free earnings up to 28,000 DKK for primary homes and up to 40,000 DKK for summer houses.

Timeline

April - December 2019

  • Annual hosting limits will apply for guest arrivals that occur from May 1st 2019.

  • Income data for bookings made on or after July 1st 2019 are subject to data sharing.

  • Hosts will be asked to self-categorise their listing.

January 2020

  • Airbnb is planning to share income data of bookings made on or after July 1st 2019.

  • Hosts will have to file their tax report on host income for 2019 manually.

January 2021

  • Airbnb is planning to share income data of bookings made in 2020.

  • Hosts will have to file their tax report on host income for 2020 manually.

Expected from January 2021 onwards

  • Income earned by hosts on Airbnb from bookings with guest arrivals in 2021 will be automatically reported to the Tax Authorities through the Airbnb platform.

Frequently Asked Questions

Why is Airbnb committed to sharing data?

Under the new rules, which are the first of a kind anywhere in the world, families can share their homes and enjoy new benefits - including increased hosting limits and tax-free earnings. Airbnb has signed a collaboration agreement with the Danish Tax Authority to ensure hosts on Airbnb can enjoy these new benefits. Once final details are agreed with the Danish Tax Authority, Airbnb is committed to sharing respective data.

How will the shared income data be processed?

Airbnb will only share data with the Danish Tax Authority and will be subject to European and national privacy rules.

What is self-categorisation?

Hosts will be informed, over the course of 2019, via email when they are requested to self-categorise their listing. Hosts will be asked to confirm on the Airbnb platform what type of listing they are hosting, for example a private home or a summer house.

How do the night limits work?

Night limits start on May 1st 2019. All nights stayed after May 1st are included in the total for 2019, no matter when a booking was made. From 2020 all night stays from January to December will be included. It will be the individual host's responsibility to ensure that the night limit will not be exceeded.

Where do I go if I have additional questions?

The Business and Tax Authorities have set up dedicated pages about the new home sharing legislation and tax rules for hosts sharing their home. Links to these pages can be found at the bottom of this page.

Why do I need to categorise my listing?

Airbnb recently signed an agreement with the Danish government so hosts can take advantage of new hosting benefits, like more tax-free earnings. We therefore need hosts to share what type of listing they host.

How do I choose the category if I have more listings?

If you have more listings on your profile you will be asked to categorise them separately.

Listing categorisation: What are the definitions of the different categories?
  • Primary residence (entire house, private room, shared room)
  • Pleasure boat/houseboat
  • Tent
  • Tree House
  • Hotel or hostel
  • Serviced apartment
  • Trailer
  • Mobile home
  • Summerhouse (and other part-time residences)
Does categorising my listing influence the number of nights I can host?

No, the categorisation of your listing is required for tax purposes only.

More information about the new home sharing rules

More information about tax rules for hosts

More information about sharing a private room or summer house

More Information about the data we share