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, but no public SDEP/API documentation is currently available.
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.
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.
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.