Reporting framework, corporate tax and individual tax treatment for digital assets in Denmark, from CryptaCount's jurisdiction database covering 72 countries.
Denmark: tax & reporting data
General Information
Default Framework
IFRS
Permitted Frameworks
IFRS, DK_GAAP
IFRS Mandatory For
Listed entities use IFRS
Tax Year
Calendar Year (end M12)
Functional Currency
DKK
FX Source (Reporting)
NATIONALBANKEN
FX Source (Tax)
NATIONALBANKEN
Transaction Rate
Daily Spot
Hyperinflationary
✗ No
Reporting — DK_GAAP
Framework Available
✓ Yes
Crypto Classification
Intangible Asset, Current Asset
Classification Notes
IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis
Historical Cost
Permitted Cost Methods
FIFO, WAVG
Prohibited Cost Methods
LIFO
Impairment Required
✓ Yes
Impairment Type
Prudence Principle
Reversal Allowed
✓ Yes
NRV Write-down
✓ Required — Only if classified as inventory (IAS 2)
Fair Value Hierarchy
—
Recent Standards
No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet.
Corporate Tax — Rate & Classification
Corporate Tax Rate
22%
Crypto Classification
Ordinary Income
Notes
Corporate crypto = ordinary income
Corporate Tax — Cost Basis
Measurement Basis
Historical Cost
Default Cost Method
FIFO
Permitted Methods
FIFO, WAVG
Taxpayer Can Elect
✓ Yes
Country Override
Standard
Override Notes
—
LIFO Conformity Req.
✗ No
Differs from Reporting
✓ Yes
Corporate Tax — Anti-Avoidance
Wash Sale
✗ Off
Window (before/after)
—
Same-Day Rule
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
Corporate Tax — Holding Period
Holding Period Benefit
✗ No
Period
—
Benefit Type
—
Corporate Tax — Crypto Event Treatment
Staking Rewards
FMV at Receipt
Gas Fee Treatment
Add to Cost
Gas = Disposal of Native
✓ Yes
Crypto↔Crypto Taxable
✓ Yes
DeFi Wrapping
Unclear
Fork Cost Basis
Zero
Individual Tax — Regime
Tax Regime
Capital Gains
Regime Notes
Gains/losses taxed as capital income or speculative under Statsskatteloven. Proposed inventory-based regime not enacted as of 2026.
Tax Rate
42%
Rate Notes
Capital income ~42% effective (municipal+state). Losses only offset same type.
Individual Tax — Cost Basis
Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✗ No
Permitted Methods
FIFO
Country Override
Standard
Individual Tax — Exemptions
CGT Exempt
✗ No
Exempt Conditions
—
Holding Period
—
HP Benefit
—
Annual Exemption
—
Threshold Exemption
—
Individual Tax — Anti-Avoidance
Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
B2C vs B2B Differences
Differs from B2B
✓ Yes
Notes
Proposed inventory/MTM regime not yet enacted
Compare Denmark with other jurisdictions
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