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.
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?
What data will Airbnb share with the Tax Authorities?
How will the shared income data be processed?
What is self-categorisation?
How do the night limits work?
Where do I go if I have additional questions?
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