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Denmark
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Denmark
Europe ⋅ OECD Member ⋅ Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
31 January 2027
REGISTRATION DEADLINE
31 December 2026
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2027
Record Retention Period
5 years
Local Information Collection and Reporting Reqiurements
Reporting Requirements: The Tax Administration will endeavor to ensure that reporting entities can obtain electronic confirmation of the validity of TIN information
Penalty Framework
Fine increases with the number of users:
- 5,000 kr for up to 1k users
- 10,000 kr for up to 10k
- 20,000kr for up to 100k
- 40,000 kr for up to 1m
- 80,000 kr for more than 1m
Official Sources
🔗 CARF/DAC8 Website: Crypto assets Exchange according to DAC8 (EU) and CARF (OECD)
🔗 Legislative Package: BEK no. 1155 of 10/09/2025
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.