In Denmark, a new centre-left government has been formed after the country endured its longest period without an administration since 1849. The incoming government’s proposed reforms include a 15% increase in the rate of inheritance tax on estates valued at more than DKK 10M (€1.34M). This comes on top of the existing inheritance tax (0% spouse, 15% children, 37.5% others). The measure marks a significant departure from the position that has prevailed since 1922, under which gifts and inheritances have always been subject to tax at the same rate. There has been a notable rise in enquiries relating to inter vivos gifts and asset valuations, and a significant increase in gift transfers is expected in the months ahead.Â
15 June 2026Â
By Troels Rovsing Koch & Mette Sheraz Rovsing- Rovsing Advokater P/S – Copenhagen (Denmark)
