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.
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.
- 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.
- 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.
- 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.
- 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.