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How UCITS ETFs are taxed in Denmark

A quick reference for Denmark-resident investors holding UCITS ETFs — dividend and capital-gains tax, the reduced US withholding rate via tax treaties, allowances, and whether accumulating or distributing is more efficient.

Dividend tax
27%
Capital gains tax
42%
US withholding (treaty)
15%
Wealth tax
No
Tax-free allowance
None
Ireland tax treaty
Yes

Tax notes for Denmark

27% on dividends up to DKK 58,900, 42% above. Accumulating ETFs face mark-to-market annual taxation — no deferral advantage.

Accumulating vs distributing: None — mark-to-market rules tax unrealised gains annually. Learn more →
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Calculate your exact net income

Upgrade to Pro to model any UCITS ETF in Denmark — withholding, local tax, allowances and your real take-home income.

Related: UCITS withholding tax explained · UCITS vs US ETFs · All countries

Educational information only, not tax advice. Rates change and depend on your circumstances — verify with a qualified adviser.