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Denmark·Retsinformation

Spiralsagen compensation receives a statutory Danish tax exemption

The law adds compensation under the Danish and specified Greenland schemes to ligningsloven’s exemptions, with effect from 1 March 2026, and sets separate benefit-protection rules.

By Taxxa AI Oy · Published 1 September 2026

Tax

Compensation covered by the new spiralsagen scheme and the specified Greenland compensation scheme is added to the Danish income-tax exemptions in ligningsloven section 7RetsinformationRetsinformation. The tax amendment has effect from 1 March 2026Retsinformation. It covers the compensation payments described in the legislation rather than creating a general exemption for every payment connected with a personal claimRetsinformationRetsinformation.

The Danish scheme provides DKK 300,000 per eligible womanRetsinformation, subject to the offset rule for other compensation for the same non-consensual contraception incidentRetsinformation. Eligibility requires residence in Greenland at some point through 1991Retsinformation, a declaration based on the applicant’s best recollection that contraception was administered without consent in Greenland or Denmark during 1960–1991, and that the incident is rendered probableRetsinformation. Patienterstatningen may dispense with the residence conditionRetsinformation.

Applications go to PatienterstatningenRetsinformation and may be submitted through its digital solution, by physical post or in person, in Danish or Greenlandic. The ordinary application deadline is 1 September 2028Retsinformation. The authority may grant a deadline exemption within one year after that deadline. If an applicant dies after submitting the application, eligible heirs step into her position.

The legislation also protects the compensation from reducing the specified income-dependent public benefits for the womanRetsinformation, her spouse or cohabitantRetsinformation and other household membersRetsinformation. A recipient of a public benefit that should be unaffected must inform the relevant authority about the compensation payment. Corresponding provisions address payments under Greenland’s scheme for non-consensual contraception from 1 January 1992 onwards.

Protection against enforcement and set-off after payment depends on keeping the compensation clearly separate from other assets, for example in a separate bank account, subject to the statutory exceptions. Advisers handling the payment should distinguish that asset-separation condition from the income-tax exemption and the separate duty to notify the benefit authority.

The law’s general commencement is publication in Lovtidende, while the specified Greenland-benefit provisions and tax amendment have effect from 1 March 2026Retsinformation.

The legal basis is the law signed on 1 September 2026 establishing the compensation schemeRetsinformation, particularly sections 1–2, 10–13 and 17–18, including the new exemption in ligningsloven section 7, number 43Retsinformation.

Keep compensation separate for creditor protection and notify relevant benefit authorities; apply the specific tax exemption to qualifying payments.

Sources

  1. Lov om godtgørelsesordning for kvinder omfattet af antikonceptionssagen (spiralsagen) i Grønland i perioden 1960-1991

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