🇩🇰 Denmark · 2026-10-01 · 6 min
Danish crypto tax explained: SKAT, Rubrik 20 and 58, and FIFO
How Denmark taxes crypto gains, why losses only give a deduction, and which TastSelv boxes to fill in.
In Denmark, SKAT normally treats crypto bought with a view to profit as speculative. Gains are taxed as personal income and losses can only be deducted at a lower value.
Which boxes in TastSelv
Taxable gains and income from crypto go in Rubrik 20. Losses go in Rubrik 58. Gains and losses are not netted against each other — each is reported gross.
FIFO by default
SKAT expects first-in, first-out: the coins you bought first are the ones you sell first. Every swap between two coins counts as a sale at the market price on that day.
Moving coins between your own wallets and exchanges is not a sale, but you must be able to show the coins stayed yours — otherwise their purchase price is lost.
Staking and rewards
Rewards are income at their value in DKK when received. That value also becomes their purchase price for later sales.