Skatterabat (transitional tax discount)

The skatterabat is a transitional discount guaranteeing that no one who owned their home before 1 January 2024 pays more total Danish housing tax than before the reform. It lapses entirely on sale, so a new buyer pays the full property tax with no rebate.

The rebate applies only to owners who owned the home (or registered a completed new build) before 1 January 2024.

It lapses fully on a change of ownership under ejendomsskatteloven § 43. A transfer between spouses is the only exception.

For a buyer the point is simple: the seller’s housing tax may be low because it is rebated. You do not inherit that rebate. Budget for the full housing tax, not the figure the seller pays today.

The rebate is calculated automatically and given as a reduction in the tax, not as a payout.