Free-company-home threshold set at DKK 9.007m for 2026

Controlling shareholders and directors with a free year-round dwelling must apply a lower threshold for income year 2026. The ceiling up to which the 5.1 promille add-on applies is 9,007,000 kr. in 2026Skat (9,200,000 kr. in 2025); the 14 promille rate applies to the amount above 9,007,000 kr. in 2026Skat.

The rule covers ansatte hovedaktionærer and anpartshavere, directors and others employed on terms giving them controlling influence over their own form of remuneration. Where such a person has had a helårsbolig at their disposal during the year, availability for the whole year is presumed — including where the dwelling is made available to nærtstående. If the value of the benefit cannot be regarded as a salary supplement for a hovedaktionær or anpartshaver, it is taxed as a distribution from the company rather than as salary.

The taxable value is computed as 5 per cent of a special basis, being the greater of the ejendomsværdi as of 1 January of the year before the income year and the cash acquisition price plus improvements made after acquisition but before 1 January of the income year. To that is added 5.1 promille of the ejendomsværdi up to 9,007,000 kr. in 2026Skat and 14 promille of the amount exceeding itSkat. Where the employer or company separately pays property taxes or other expenses — such as heating, renovation, water, electricity, cleaning, gardening or communal antenna — those amounts are taxed separately. Any own payment by the recipient reduces the taxable value.

The company reports the value, which appears in field 12 of the recipient's oplysningsskema — also where a hovedaktionær or hovedanpartshaver is not employed. Special rules apply where legislation imposes bopælspligt on the property, for example certain agricultural properties: the recipient is then taxed on the market rent instead.

Legal basis: ligningslovens § 16, stk. 9, as reflected in Skattestyrelsen's guidance "Personalegoder for hovedaktionærer med flere" with its 2026 threshold of 9,007,000 kr.