Non-Danish platforms are not covered by the Danish legislation on the reporting obligation, but may choose to follow the rules and provide information to the Customs and Tax Administration on the lessor’s/sublessor’s income from renting out covered by sections 15 O, 15 Q and 15 R of the Tax Assessment Act, see section 43(5) of SIL, to ensure that the lessor/sublessor obtains the high basic allowance under these provisions. When you sign up for the solution, you are subject to the same terms as the Danish platforms that are under an obligation to report income from sharing economy activities.