DenmarkSkat.dk
Tax-free fund distributions ceiling rises to 18,400 kr. for 2027
Distributions from approved social and disease-combating funds stay tax-free up to 18,400 kr. for 2027; the excess is taxable and appears in box 17 of the annual statement.
By Taxxa AI OyPublished 13 November 2026
Distributions from associations and funds approved by Skattestyrelsen to distribute money for social or disease-combating purposes are tax-free up to 18,400 kr. for 2027Skat, against 17,900 kr. for 2026
Skat. Tax is payable on the part exceeding the ceiling.
Skat Legacies as a rule are taxable, while study grants are tax-free only under conditions.
Recipients of more than the ceiling find the amount in box 17 of the årsopgørelseSkat; if the figure is wrong, the giver corrects it by filing a new report. All Danish taxable associations and funds that distribute legacies must report the amounts to Skattestyrelsen.
Distributions from foreign associations and funds are not reported on the recipient's behalf: they are entered in box 20 and taxed in full. A taxable legacy goes in field 229 of the forskudsopgørelse and box 20 of the årsopgørelse. A study grant spent on study travel outside Denmark, covering the usual travel costs between Denmark and the place of study plus the usual extra costs of the stay, is tax-free when it is earmarked for that purpose; documented tuition and other payments to the place of study are likewise tax-free. Using an earmarked grant for anything else makes it taxable, and if only part of it serves the earmarked purpose, tax is due on the remainder. An exempt grant is reported by the payer, and the recipient reports nothing.
The list of approved funds and associations is in Den juridiske vejledning, section C.A.2.5.2.1 on support for social or disease-combating work: money from a fund outside that approval falls outside the ceiling. Danish funds and associations carry the reporting duty, so the recipient's check is whether the giver is on the approved list and whether the box 17 figure matches what was received.
Legal basis is ligningslovens § 7, nr. 22Skat, under which distributions from approved funds for social or disease-combating purposes are tax-free up to 18,400 kr. for 2027
Skat.
Recipients of fund distributions: verify the 2027 amount against the 18,400 kr. ceiling and check box 17 of the årsopgørelse; ask the giver for a corrected report if the figure is wrong.