When are the new rules effective?
Effective from January 1st 2019

How many days am I allowed to rent out my home?
70 days per year

Airbnb will implement a system to cooperate with SKAT and automatically provide SKAT with details of the owners rent incomes. And so this platform is cooperating with SKAT and owners can through Airbnb rent their apartments out 70 days a year (up to 100 if approved by your Kommune). *Afterwards you are still allowed to rent out a single room in your home for longer than 70 days.

How are the new tax rules regarding Airbnb rentals?

Generally the Bundfradrag (basic allowance) is going to be the same for everyone and is set to 28.000 kr. On the other had income that exceeds this is only going to be taxed at 60%, contra 100% before. Calculate Bundfradrag and tax after on SKAT’s website

OTHER IMPORTANT NOTES

Tax deduction on cleaningfee through ManageMyAir:

Du In Denmark you can get tax-deductions for specific services e.g. cleaning. In the invoice we will specifically note the amount charged for cleaning services. Using ManageMyAir’s CVR-number you can apply for the tax-deduction on SKAT.dk

NOTE: It’s a condition that the one applying lives in the property that has used the service – so the tax deduction cant be used in properties where the owner does not live.

On SKAT’s website
ManageMyAir CVR: 37535648