Thise reporting guide describes the practical handling of the reporting of income from sharing economy activities to meet the statutory reporting obligation, see section 43(1) and (2) of SIL and sections 15 O, 15 Q and 15 R of the Danish Tax Assessment Act (Ligningsloven), which ensures that the lessor/sublessor obtains the high basic allowance under these provisions.

If the guide is not in compliance with the relevant legislation or the Danish Customs and Tax Administration’s (Skatteforvaltningen) interpretation of the applicable practice in our Danish-language legal guide, businesses subject to a reporting obligation must follow the legislation and the legal guide.

The reporting guide is intended both for persons responsible for the business processes for reporting income from sharing economy activities and developers/programmers/others responsible for the technical aspects of the reporting of such income.

For questions regarding the reporting of income from sharing economy activities, contact the Tax Agency at or on +45 72 38 02 10.

The Tax Agency uses the annual closing reports to generate a tax assessment notice or a service letter. Data will be made available for use by other public authorities for the calculation of public subsidies. The Tax Agency also makes data available in E-tax under ‘Skatteoplysninger’ (Tax information).

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