132 TOURISM LAW IN EUROPE taken into account how much time he/she actually stays there, whether the house is registered as this person’s permanent residence in the social security’s register and other elements. Section one of Article 5 states that an owner or a user of a permanent residence can only rent out the entire residence for 30 days in a calendar year. However, this limit is extended to 70 days if the letting is done through an intermediary business which reports the rent paid to the tax authorities, in line with the Law on Reporting of Taxes Article 4321. If the owner or user only rents out parts of the residence in some periods, in addition to the periods of time where the entire residence is rented out, both lettings must be done through an intermediary. Otherwise, he will only be allowed to rent out his entire residence for 30 days. If an owner or user only rents out parts of his residence, there are no restrictions regarding the number of days. However, if the letting can be categorised as a business, he will need to apply for a license like in the case of the summerhouses. As a private person, you are exempted from paying taxes for the first 29.900 Danish kroner (2021) earned from renting out you permanent residence22. The same goes for the first 42.700 Danish kroner (2021) when you rent out your summerhouse23. However, these exemptions only apply if the letting is done through the aforementioned intermediary. Otherwise, the amount is only the first 11.700 Danish kroner (2021). It is acceptable for the owner or user to deal with more than one intermediary business, as long as they all comply with the requirements of the Law on Reporting of Taxes. 60% of the amount exceeding these limits is subject to taxation. 21 Lov 2017-12-19 nr. 1536 Skatteindberetningslov (Law on Reporting of Taxes no. 1536 of 19 December 2017). 22 Lovbekendtgørelse 2019-08-08 nr. 806 om påligningen af indkomstskat til staten § 15Q (Consolidated Law on Tax Asssesment) and Lovbekendtgørelse 2019-08-07 nr. 799 om indkomstskat for personer m.v., § 20 (Consolidated Law on Tax on Personal Income). Reference to the updated tax rates can be found here: https://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser-ilovgivningen/personskatteloven/. 23 Lovbekendtgørelse 2019-08-08 nr. 806 om påligningen af indkomstskat til staten § 15O (Consolidated Law on Tax Asssesment) and Lovbekendtgørelse 2019-08-07 nr. 799 om indkomstskat for personer m.v., § 20 (Consolidated Law on Tax on Personal Income). Reference to the updated tax rates can be found here: https://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser-ilovgivningen/personskatteloven/.
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