How the reduced registration tax is applied in Denmark

Where the reduction comes in

The section 5 b percentage and the special deduction are part of how the registration tax is calculated when the car is notified for registration. The sources read for this page describe no separate claim for the reduction. This page describes the registration and payment process of the registration tax only.

Motorstyrelsen's step-by-step import guide covers cars and motorcycles. The steps below describe a passenger car; motorcycles and other vehicle types are not covered.

Buying a new car from a dealer in Denmark

Registration tax is paid the first time a car is registered; when a new car is bought in Denmark the dealer normally handles the registration tax and the number plates.

Borger.dk states that registration tax on new passenger cars is normally included in the purchase price, and that it is paid in connection with first registration, in most cases before the registration can be completed.

If you pay the tax yourself

Motorstyrelsen states that registration tax is paid at your bank, by online banking or mobile banking, using the payment line shown on the decision.

Importing a used car

Motorstyrelsen's page for people importing a used car says there are several things to be aware of, for example: giving Motorstyrelsen notice before you start driving the car in Denmark, using trial plates if the car has been deregistered abroad, taking it to an extended registration inspection, and having it valued and paying registration tax. It says these are only some of the things to be aware of.

The step-by-step guide makes the notice conditional. If you live in Denmark and bring the car in on foreign plates, you fill in a form before bringing it in and keep the receipt in the car while you drive on the foreign plates. You do not fill in the form if the car has no plates on it; you go to the inspection step instead. You have 30 days to have the car registered, and without an answer within 30 days you may not use it on foreign plates after that.

A vehicle can only be registered in Denmark if its primary owner or user has a Danish address.

The car must go to an extended registration inspection (a registration inspection and a customs inspection), and you bring its original registration certificate. The inspection must not be older than 4 weeks when you ask for a valuation.

What happens to the foreign registration certificate depends on where the car comes from. From an EU/EEA country, the Faroe Islands or Greenland you hand it to a plate operator when the car is registered. From outside those places you send the original certificate to Motorstyrelsen after the car is approved at the inspection, and Motorstyrelsen then sends a permission to register it on Danish plates. An import from the USA needs an application for permission. If the foreign certificate, or parts of it, is missing, you apply to Motorstyrelsen for permission (form 21.115) and document the last foreign registration and that you own the car.

Importing a used car: asking for the valuation

Motorstyrelsen's online route to ask for the valuation is TastSelv with MitID: log in at skat.dk, choose Motor - Motorregistret, then Registreringsafgift and Anmod om værdifastsættelse, fill in the screens and choose Godkend. The receipt is in your message archive. If you have moved to Denmark, or the car has foreign plates, say so in the request. Motorstyrelsen heads this step as a request in the Motor Register or through a private operator.

If you do not have MitID or are exempt from Digital Post, Motorstyrelsen gives two other ways. One is a message through the contact page of its English site, asked without logging on, where you ask for a valuation in the message field and attach the registration certificate and proof of ownership. The other is a letter with a copy of the registration certificate and proof of ownership to the postal address on Motorstyrelsen's page. A letter can take longer to arrive and be processed.

A valuation is an assessment of a car's current value and is used to determine how much registration tax is payable.

Importing a used car: payment, plates and what to bring

The tax is paid by electronic transfer through online banking, or by bringing the payment line for direct transfer to your bank. It can take up to 7 days to get a receipt from Skattestyrelsen. Citizens see the receipt in TastSelv Borger under Motor and Meddelelser fra Motorregistret; without access to TastSelv the receipt comes by post. Number plates can only be bought once the receipt has arrived.

The car is then registered and the new plates are bought at a plate operator (nummerpladeoperatør). Motorstyrelsen lists what to bring, and some items depend on where the car comes from and whether the foreign certificate is complete:

• The foreign registration certificate (both parts, as most certificates have two), if the car comes from an EU/EEA country, the Faroe Islands or Greenland and you have the whole certificate.
• Motorstyrelsen's permission, if the car comes from outside the EU/EEA, the Faroe Islands and Greenland, or from one of them and you are missing parts of the certificate.
• Foreign plates, if you have them.
• Photo ID.
• Insurance details.
• Motorstyrelsen's receipt for the paid registration tax.

This is Motorstyrelsen's list for imported vehicles; this page adds no requirement of its own.

Buying a used car that is already registered in Denmark

A used car that already has plates and on which registration tax has been paid is re-registered to the buyer, and the new owner can do the re-registration in the Motor Register.

Motorstyrelsen states that when you buy a car in Denmark from a private seller you must change the owner of the car within 4 business days.

Tools from Motorstyrelsen

Motorstyrelsen's registration tax page offers a guidance calculation of the tax and a binding answer for those who want to know the tax in advance.

What this page does not cover

Leasing, fees charged by plate operators or for registration, periodic owner fees, insurance costs, and VAT and customs duty on imports are not covered here.

Basis of this page

This page follows section 5 b of the Registration Tax Act and the guidance of Motorstyrelsen and borger.dk. Procedures can change, so check Motorstyrelsen before you act.