04.065 EN - Tax return – postponed tax payments – capital gain on shares – capital gain on securities and foreign currency at emigration

Please use this form, if one of the following situations apply to you:

1.    You have left Denmark and in connection with your tax liability to Denmark cessation or when your country of residence for tax purposes was no longer Denmark, you were granted a deferral of tax on capital gain on shares and/or capital gain on securities and foreign currency at emigration.
2.    You left Denmark in 2023 and own shares, shares in private limited companies (ApS) or other securities covered by the Danish Capital Gains Tax Act (Aktieavancebeskatningsloven) of a minimum value of DKK 100,000 and/or you had acquired shares at a negative acquisition cost at the time of emigration.
3.    You left Denmark in 2023 and own claims and/or contracts covered by the Danish Gains on securities and Foreign Currency Act (Kursgevinstloven) with a minimum value of DKK 100,000 at the time of emigration.
4.    You returned to Denmark in 2023 and have a postponed tax payments balance from when you left Denmark related to capital gain on shares and/or capital gain on securities and foreign currency, and that at the time of your return to Denmark you still own shares etc. or claims that were part of your holding of shares etc. or claims at the time of emigration.

 If you submit the form by email as an attached file, save the file on your computer before attaching it.

You can submit the completed form by logging on to E-tax at skat.dk/english and selecting:

’Kontakt’ (Contact) → ’Skriv til os’ (Write to us) → Indsend oplysningsskema for 2023 (Submit tax return for 2023) → Oplysningsskema Fraflytterbeskatning - Henstandsbeholdning (Tax return form Emigration tax - Postponed tax payments)

You can also send it by regular post.

Address:

Skattestyrelsen 
Postboks 9 
DK-4930 Maribo

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Form 04.065 2023

2022   2021

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