Guide · Buying

Buying property in Denmark as a German: what is allowed

As of November 2026 · about 7 minutes' read

For many Germans, Denmark feels close and familiar: the North Sea, the Baltic, a short journey. Even so, the rules for buying property there are stricter than in France or Spain. If you live in Denmark or are moving there, you can buy a house. If you only want a holiday home, you usually have no chance. This article explains where the line is drawn, how the purchase works and what it costs.

The basic rule: buying only with a link to Denmark

The Danish Acquisition Act (“erhvervelsesloven”) sets out who may acquire real estate. The main rule: if you do not live in Denmark and have not lived there for a total of at least five years in the past, you need a permit for every property purchase. The responsible authority is the Civilstyrelsen, an agency under the Ministry of Justice.

There are exceptions for EU citizens, but only for flats and houses used as a main residence. For second homes and holiday homes, Denmark secured a special rule when it joined the EU. It is still set out today in Protocol No. 32 to the EU Treaties. Under it, Denmark may keep its restrictions on buying second homes, including for other EU citizens.

Year-round home: if you live in Denmark

EU citizens who work in Denmark, are self-employed there or have another EU right of residence there may buy a year-round home (“helårsbolig”) without a permit. The condition is that they use the property themselves as their main residence. This also applies if you only move to Denmark when you buy.

Instead of an application, you make a declaration when the purchase is entered in the land register. In it you confirm that you are an eligible buyer and that the house will be your main residence. Depending on your case, you have to attach proof, for example your ID, employment contract or residence document. If anything is missing, the land registration court usually sets a deadline for you to hand it in.

Important: you may not simply use a year-round home as a holiday home. Many municipalities have a residence obligation (“bopælspligt”) for year-round homes. If you make the declaration and then only come for holidays, you break the rules. The Civilstyrelsen can check whether buyers really live there.

If you do not move to Denmark and do not work there, you need a permit for a year-round home too. More about the move itself is in the article Moving to Denmark.

Holiday home: why Germans usually cannot buy

This is where the most common misunderstanding lies. Germans who do not live in Denmark usually may not buy a holiday home (“sommerhus”) or any other second home. This also applies to houses in the classic holiday areas on the North Sea coast, on Rømø or Bornholm, which are advertised for rent on German websites.

A permit from the Civilstyrelsen is possible, but rare. You need a particularly strong connection to Denmark. The authority decides case by case what counts, for example:

• longer periods of living in Denmark in the past,
• close family ties, such as a Danish spouse or parents,
• regular stays over many years, often in the same place.

Wanting to spend holidays in Denmark, or renting holiday homes for years, has not been enough in past practice. So do not count on a permit, and do not sign a purchase contract before you have it.

Be careful with schemes to get around the rules. Arrangements using Danish front men or companies are risky. The authorities can require a property bought without a permit to be sold again.

If you are looking for a holiday home by the sea, France and Spain have no such restrictions. For an overview, see the articles Holiday home in France and Holiday home in Spain.

The buying process

Denmark has no notary like the one in Germany. The purchase is handled by estate agents, lawyers (“advokat”) or specialist buyer’s advisers. The steps:

1. Check the sale documents. The seller usually provides a condition report (“tilstandsrapport”) and a report on the electrical installation (“elinstallationsrapport”). Both are prepared by approved experts. There is also an energy certificate (“energimærke”).
2. Purchase contract (“købsaftale”). The seller’s agent usually drafts the contract. You should sign it subject to your lawyer’s approval (“advokatforbehold”). Your own lawyer then checks the contract within an agreed period, and you can withdraw at no cost if they do not approve it.
3. Right of withdrawal (“fortrydelsesret”). As a private buyer, you can cancel a purchase contract for a residential property within six working days. This costs you compensation of 1 per cent of the purchase price, paid to the seller. With a lawyer’s approval clause, withdrawal is usually free.
4. Change-of-ownership insurance (“ejerskifteforsikring”). It covers hidden defects that are not in the condition report. If both reports are provided, the seller usually pays half the premium and in return is largely no longer liable for defects.
5. Purchase price and handover. The price is usually paid through an escrow account held by the lawyer or the bank. A bank guarantee for the purchase price is common.
6. Registration (“tinglysning”). The title deed (“skøde”) is registered digitally with the land registration court (“Tinglysningsretten”). At this point at the latest, as an EU citizen you make the declaration about your main residence.

The documents are in Danish. A Danish lawyer who speaks German is not hard to find in the border region and in Copenhagen.

Buying costs

Denmark has no property transfer tax like the German Grunderwerbsteuer. Buying costs are therefore fairly low.

The purchase cost calculator works it out in euros for your price.

The tinglysning fees change from time to time. The Danish tax agency publishes the current rates on skat.dk. In Denmark, the seller usually pays the estate agent’s commission.

Annual property taxes

Since the 2024 reform, owners pay two taxes based on new public valuations:

• Land tax (“grundskyld”). It goes to the municipality and is based on the value of the land. Each municipality sets its own rate, by law at most 30 per mille.
• Property value tax (“ejendomsværdiskat”). It is based on the value of the whole property. The rate is 0.51 per cent up to a threshold of about 9.2 million kroner (DKK) (2024 figure, adjusted over time) and 1.4 per cent on the part above it.

The valuations include a 20 per cent safety discount. So the tax is calculated on a lower value than the estimated market value. The taxes are handled by the Danish tax agency, Skattestyrelsen. If you live there, you usually pay them through your preliminary tax assessment.

How taxes and buying costs in Denmark compare with France and Spain is shown in the article Costs and taxes of a holiday home abroad.

This article gives a general overview and is not a substitute for legal or tax advice. Whether you need a permit for a purchase is decided case by case by the Civilstyrelsen. Check your case with a Danish lawyer before you buy.