DenmarkSkat.dk
Non-residents buying or inheriting Danish property use form 04.063 EJD
Without a Danish skattepersonnummer (cpr-nummer), owners living outside Denmark apply within three months before takeover; existing cpr-holders correct their forskudsopgørelse instead.
By Taxxa AI OyPublished 13 October 2026
People who live outside Denmark and buy or inherit real property (fast ejendom) or an unbuilt plot (ubebygget grund) in Denmark, and who do not already hold a Danish skattepersonnummer (cpr-nummer), apply on blanket 04.063 EJD.Skat When Skattestyrelsen processes the request it registers the ownership and creates a forskudsopgørelse so that the property taxes — ejendomsværdiskat and grundskyld — are collected.
No skattepersonnummer is issued when more than three months remain until the takeover date (overtagelsesdato).Skat Applicants state the takeover date and, for co-owned property, each owner's share in per cent; each co-owner files a separate request. People who already hold a cpr-nummer do not use this route to obtain a number
Skat: buyers correct their existing forskudsopgørelse when they acquire a home, so the monthly housing tax stays correct.
Buyers attach a copy of the signed purchase agreement with a right of withdrawal (fortrydelsesret) or the registered deed (tinglyst skøde). They also attach a copy of Civilstyrelsens permission to acquire real property, unless they have, or have had for at least five years in total, permanent residence in Denmark, attach a registered deed as proof of title, or are citizens of an EU/EEA country who will use the property as a whole-year home (helårsbolig).Skat Where several people buy together, each of them seeks the permission.
Heirs attach a copy of the probate certificate (skifteretsattest) showing which property is taken over, with what ownership share and from which date; this covers inheritance, family transfers, division of a joint estate and sitting in an undivided estate (uskiftet bo). Property received as a gift from relatives in the direct line is documented with a copy of the registered deed. First-time applicants attach a copy of a passport or ID card as specified on the form, and state birth details, citizenship, home-country address — registered in Det Centrale Personregister (CPR) for correspondence — and, where relevant, marriage details, ownership share and a contact person in Denmark.
Owners pay ejendomsværdiskat and grundskyld through the forskudsopgørelse and update it on purchase so the monthly amount is correct. In an undivided estate the surviving spouse assumes responsibility for the deceased's properties and property taxes from the date of death, but the taxes do not transfer automatically: the owner register is updated through the municipality for grundskyld and the ownership through Vurderingsstyrelsen for ejendomsværdiskat, and the new grundskyld takes effect once approved on the forskudsopgørelse; any tax discount (skatterabat) can transfer between spouses on request.
Completed forms go through skat.dk/contact via Individuals, Danish Tax matters, Alternatively, send an email without logging on, Individuals, and the subject Tax registration upon arrival to Denmark together with Working temporarily in Denmark (form 04.063), with the form and documentation attached, or by physical post to Skattestyrelsen, Nykøbingvej 76, 4990 Sakskøbing. Save the PDF to the computer before completing it; Safari, the Mac image viewer and Edge can cause technical problems with saving.
Legal basis: Skattestyrelsen blanket 04.063 EJD and the Boligskat på forskudsopgørelsen guidance on ejendomsværdiskat and grundskyld.
File blanket 04.063 EJD with the required documentation no earlier than three months before the takeover date, or correct the forskudsopgørelse if the owner already holds a cpr-nummer.