Tax deductions and reporting (Denmark)
All Danish charities approved under Ligningsloven §8a can offer donors a tax deduction.
How it works for donors
For a donation to qualify, it must be given without the donor receiving anything of economic value in return.
When making a donation, the donor will be asked to certify the following:
"I'm a Danish citizen and want a tax deduction for my donation. I hereby confirm that my donation is not being made as part of a raffle, in exchange for a ticket, or in exchange for anything else of economic value."
They will then enter their CPR number (for individuals) or CVR number (for companies). These inputs are validated to ensure they are correctly formatted and valid.
Reporting of tax deductions
It is the responsibility of you, the charity, to report tax deductions.
We include tax deduction information, along with CPR/CVR numbers, in all monthly reports. This data can be downloaded using the export functionality in your dashboard throughout the year.
In addition, we generate two annual reports for charities with tax deductions to report. These are available from 1st January until the end of June each year and can be found in your dashboard under ‘Reports’ (Rapporter) — look for the link above the list of your regular reports.
The two reports are:
- Excel file
Contains donation details for all donors who have entered their CPR number and confirmed their eligibility for a tax deduction. This can be used to manually create your own report in line with SKAT’s requirements, for example, if you need to make edits before submission.
- CSV file
This file is formatted exactly according to SKAT’s specifications and can be uploaded directly to SKAT.
Read more about how to report tax deductions at SKAT here: https://skat.dk/SKAT.aspx?oId=2177501&chk=215566
Updated on: 12/07/2025
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