Inheritance law in Denmark

Who inherits under Danish law?

If there is no valid will, Danish law determines who inherits. The rules are based on family relationships:

• Spouse and children: The surviving spouse inherits 50% and the children share the remaining 50% equally (§ 1 and § 11).
• No children: The surviving spouse inherits everything.
• No spouse or children: Parents inherit, then siblings, then grandparents.
• No heirs: The estate passes to the state.

Important: Unmarried partners (samlevende) have no automatic inheritance rights, regardless of how long they have lived together. A will is essential for cohabiting couples.

Forced inheritance: What you cannot change

Danish law protects certain heirs through the concept of tvangsarv (forced share). Your children, grandchildren and spouse are entitled to at least 25% of your estate, regardless of what your will says (§ 5). In 2026, no single heir can claim more than DKK 1,580,000 as their forced share (BEK nr 1416 of 24 November 2025).

The remaining 75% of your estate (friarven - the free share) can be distributed freely in your will.

Making a valid will in Denmark

A will must be signed either before a notary (notartestamente) or in the presence of two impartial witnesses who are not beneficiaries. A handwritten will without these formalities has no legal effect in Denmark. The will should be registered in the Central Register for Wills held by Tinglysningsretten (the Danish Land Registry).

Estate tax (boafgift) in 2026

Denmark levies boafgift (estate tax) on inheritances. The rates in 2026 are:

• Spouse: 0%.
• Closest family (children, grandchildren, parents, cohabiting partner of 2+ years): 15% of the amount exceeding DKK 392,300.
• All others: An additional 25% in tillægsboafgift (supplementary estate tax), resulting in a combined rate of approximately 36.25%.

Danish estate tax applies when the deceased was domiciled in Denmark. Denmark has bilateral double taxation agreements with several countries to avoid double taxation on inherited assets.

Cross-border inheritance: Does Danish law apply to you?

Danish inheritance law applies when the deceased was habitually resident in Denmark at the time of death. Denmark has not adopted EU Succession Regulation 650/2012, so the simplified EU rules on choice of law and the European Certificate of Succession do not apply in Danish cases.

For estates with assets in multiple countries, each country typically handles the assets located within its territory according to its own rules. Real estate is always administered under the law of the country where it is located.

Can I make a Danish will if I am not a Danish citizen?

Yes. Any person can make a valid will in Denmark, regardless of nationality. If you are resident in Denmark, Danish law will generally govern your estate. We recommend ensuring your will is also valid in any other country where you hold significant assets.

My Danish relative died without a will - how does the estate work?

Without a will, Danish intestacy rules apply. The estate is administered by the Danish probate court (skifteretten), which will distribute assets according to arveloven. As a foreign heir, you have the same rights as Danish-resident heirs, including the right to the forced share.

Is EU Regulation 650/2012 relevant to my Danish inheritance case?

No. Denmark has an opt-out from this EU regulation. However, if the estate has assets in other EU member states, those countries may apply the regulation's rules - which can interact with Danish law in complex ways. Globe Advokater can advise on specific situations.