Hi @Vijay178
As a Danish citizen living in Sweden and renting out my summer house through Airbnb, I have to navigate both Danish and Swedish rental and tax regulations, with reporting obligations in both countries. Here’s what I’ve found regarding Danish rules on room rentals.
In Denmark, there is a specific rule for short-term rentals of entire primary residences. According to the Danish Act on Short-Term Rental of Real Property for Holiday and Recreational Purposes (Lov om udlejning af fast ejendom til ferie- og fritidsformål m.v.), homeowners may rent out their full primary residence for up to 30 days per calendar year. If the rental is facilitated exclusively through a platform that reports income to the tax authorities (such as Airbnb), this limit can be extended to 70 days per calendar year, with an option for municipalities to allow up to 100 days.
The term "full primary residence" (fulde helårsbolig) means that these limits specifically apply when renting out the entire home. For renting out only a single room, it’s generally understood that the 70-day limit may not apply in the same way, as the focus is on full-home rentals.
However, for a fully accurate answer and to ensure compliance with all regulations, it’s a good idea to contact Erhvervsstyrelsen. They can provide definitive guidance on whether these restrictions would apply to a single-room rental within a primary residence.
For further details, you can review the law on the Danish legal website Retsinformation: https://www.retsinformation.dk/eli/lta/2024/400
Hope this helps!
Best regards,
Karen