Member State detail
Denmark short-term rental regulation and SDEP status
Denmark has detailed public tax guidance for short-term home and holiday-home rental, including platform reporting effects. A 16 September 2026 Danish draft notified to the Commission proposes targeted information-disclosure and removal/blocking orders to intermediaries for specific Holiday Home Act enforcement cases, and the government has scheduled the bill for introduction in February 2027; this is not a public SDEP/API implementation.
What this means
Denmark currently appears as a tax/reporting and housing-rule case rather than a visible national SDEP implementation case.
Skattestyrelsen guidance distinguishes short-term rental of a room/home from holiday-home rental and ties some deductions to whether an online platform reports income.
TRIS notification 2026/0506/DK describes proposed powers to request specific property, letting-activity, and financial information from intermediary services and to order removal or booking blocks in identified cases. The notification says these are targeted enforcement measures, not general reporting or record-keeping duties.
The Danish government's legislative programme for the 2026/27 Folketing year schedules introduction of the amendment to the Holiday Home Act, titled strengthened supervision and enforcement, in February 2027, and the public consultation on the draft closed on 21 October 2026. The instrument strengthens supervision of the holiday-home letting limits; it does not introduce a registration procedure or a data-sharing gateway.
Implementation status
Short-term rental in Danish tax guidance is generally rental for less than four months.
For homes/rooms, standard deductions differ depending on whether a reporting platform is used. For holiday homes, separate holiday-home tax rules and private-versus-agency/platform rental handling apply.
Commercial-only holiday-home rental can require authorisation from the Danish Nature Agency.
Monitor the notified draft's legislative outcome and its interaction with the Digital Services Act; do not model it as an SDEP submission endpoint unless Denmark publishes a separate implementation.
Technical interface
No Denmark-specific SDEP OpenAPI documentation, source code, sandbox, national STR registration-number service, or platform onboarding process is currently available.
The existing platform-income reporting relationship may be relevant, but it is not the same as a public SDEP activity-reporting interface under Regulation 2024/1028.