Home Sharing in Denmark
In Denmark, regulations apply to home sharing that offer certain benefits to Hosts This page offers important information for hosts in Denmark.
Since 2019, Airbnb has been collaborating with the Danish government to share basic information for income tax purposes. Here is a summary of benefits for Hosts:
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.
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.
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.
Creating a Danish unique code
- Income earned by Hosts on Airbnb from bookings with guest arrivals in 2021 and the following years will be automatically reported to the Tax Authorities through the Airbnb platform via a unique code generated by the Host on the Danish Tax Authority website.
- Create your Danish unique code by following the instructions here
Frequently Asked Questions
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.
Airbnb will only share data with the Danish Tax Authority and will be subject to European and national privacy rules.
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.
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.
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.
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.
If you have more listings on your profile you will be asked to categorise them separately.
- Primary residence (entire house, private room, shared room)
- Pleasure boat/houseboat
- Tree House
- Hotel or hostel
- Serviced apartment
- Mobile home
- Summerhouse (and other part-time residences)
No, the categorisation of your listing is required for tax purposes only.
Airbnb is required to report your income with your unique code obtained from the Danish Tax Authority. Without this token, Airbnb is unable to share your data and you may be ineligible for benefits.