Death and inheritance in Denmark

When a person dies, the practical steps that must be taken depend on where the death took place, where the deceased lived, and whether the deceased had a connection to Denmark. If the death occurs in Denmark, it must be registered in Denmark. If the death occurs abroad, there may also be Danish authorities that should be notified.

When a person dies in Denmark, the death must be registered. This applies irrespective of whether the deceased was a Danish citizen, and irrespective of whether the deceased lived in Denmark or in another country.

Please especially note the following:

• Death certificate: When a person dies in Denmark, a doctor will perform an inspection and fill in a death certificate. If the death occurs at home, it will usually be the deceased’s own GP or an emergency services doctor who issues the death certificate. If the death occurs in a hospital, a doctor at the hospital will issue the death certificate.
• Reporting a death: In most cases, the death is reported electronically. It is not therefore usually necessary to provide the death certificate to the burial authority. In some cases, however, the burial authority may need the death certificate – you can contact the burial authority for guidance.
• Burial authority: If the deceased lived in Denmark, the burial authority is the parish priest in the deceased’s parish of residence. If the deceased lived abroad, the parish priest at the place of death in Denmark is the funeral authority. This applies irrespective of whether or not the deceased was a member of the Evangelical Lutheran Church in Denmark.

• Bank accounts: Once the death is registered in the National Register, the deceased’s bank accounts are usually blocked. Joint bank accounts may also be blocked. As a surviving spouse, you can usually only withdraw money from a joint account once you have received a probate certificate.
• Digital Post: When a person dies, access to that person’s Digital Post is blocked. This applies to both the deceased’s own access and to any reading access that other people may have had. If, as a bereaved person, you wish to gain access to the deceased’s Digital Post from the public sector, you will usually need documentation from the probate court.
• If the deceased has no relatives: If the deceased has no relatives or other loved ones, it is the deceased’s municipality of residence that must report the death. The municipality will in this case also cover the cost of the funeral and determine how the funeral will take place.

When a person is to be buried or interred in Denmark, a funeral or cremation must be requested. You can make arrangements with the cemetery, burial ground and crematorium yourself, or you can obtain help with the practicalities.

When requesting a burial or cremation, you must state where the deceased is to be buried. If the ashes of the deceased are to be buried, you must also state the crematorium at which the deceased is to be cremated.

You can apply for assistance with funeral expenses if the probate court has distributed all the estate’s assets to the beneficiaries and the deceased person was entitled to Danish health insurance. This applies irrespective of whether the deceased is buried or cremated.

Funeral assistance from Udbetaling Danmark may be applied for via borger.dk.

If the deceased had ties to Denmark, the survivors may in some cases be entitled to Danish benefits, such as a survivor’s pension, survivor’s allowance or assistance with child maintenance.

As a parent, you may be entitled to bereavement leave with unemployment benefit if your child is stillborn or dies before the age of 18.

When a person dies, a calculation must be made of the deceased’s possessions, assets and debts. This is called settling the estate.

In Denmark, it is the probate court that decides how the estate is to be administered. The probate court is under the jurisdiction of the Courts of Denmark.

An estate can be administered in various ways, depending amongst other things on the value of the estate and the deceased’s debts, heirs, spouse and, if applicable, will. If, as an heir, you would like a specific form of probate procedure, you must state this to the probate court.

If the deceased made a will, the will may have an impact on how the inheritance is to be distributed. If the deceased did not make a will, the inheritance is distributed according to the rules of the Inheritance Act.

Estate tax is a tax paid to the state, which the estate must in certain cases pay from the inheritance. The rules depend, amongst other things, on who inherits and where the estate is administered.

If a Danish person dies in another Nordic country

If a Danish citizen dies in another Nordic country, the local authorities fill in the death certificate.

If the deceased was resident in another Nordic country, the authorities will not necessarily inform the authorities in Denmark of the death. As a relative, you can contact the Danish embassy in the country concerned. You can find a list of Danish embassies and consulates-general abroad on the website of the Ministry of Foreign Affairs.

When a Danish citizen or a foreign citizen registered in Denmark dies in another Nordic country, the Danish embassy in that country will usually report the death to the Danish authorities. If this does not happen, the relatives of the deceased can contact the Danish embassy in the country in question (see above) – possibly via the Ministry of Foreign Affairs in Copenhagen – to draw attention to the lack of registration of the death in the Civil Register (CPR). The embassy will then follow up with local authorities so that registration of the death can take place in the Civil Register.

If a person dies in Denmark but lives in another Nordic country

If a person dies in Denmark, the death must be registered in Denmark. This also applies if the deceased lived in another country, or was not a Danish citizen.

If the deceased lived abroad, the parish priest at the place of death in Denmark is the burial authority. The burial authority can provide guidance on registering the death and on how to request burial or cremation.

If the death certificate is to be used abroad, legalisation or translation may be required. You should therefore investigate the requirements of the country where the death certificate is to be used.

Relatives should contact the embassy of the deceased’s home country for guidance on informing the relevant authorities.

If the deceased received a Danish pension and died abroad

If a person received a Danish state pension, early retirement pension or senior pension and dies abroad, Udbetaling Danmark will not automatically be notified of the death.

The relatives of the deceased should therefore contact Udbetaling Danmark if the deceased received a Danish pension and lived or stayed abroad at the time of death. This also applies if the deceased was not a Danish citizen and did not live in Denmark.

Repatriation of the deceased

A laissez-passer document is required to transport a coffin containing a deceased person across national borders. Laissez-passer is not however necessary for transport between the Faroe Islands and Denmark, or to or from Bornholm via Sweden. Between Greenland and Denmark, laissez-passer is required. Laissez-passer is not required if the deceased person has been cremated in the country where he or she died, and the ashes are subsequently transported to his or her home country in an urn.

In Denmark, laissez-passer is issued by the Danish Patient Safety Authority.

Inheritance and probate abroad

When a person dies, the estate is settled by the authorities in the country where the deceased was resident. A Danish probate court will as a rule only settle an estate if the deceased was resident in Denmark.

If you have an inheritance case abroad, the Ministry of Foreign Affairs recommends that you make use of a local lawyer. The Danish embassies and consulates in the country concerned can help you to find a lawyer – but they cannot guarantee or be held responsible for the quality of the lawyer’s assistance.

Please note that in some cases foreign authorities or private actors will ask for a European Certificate of Succession (ECS). This document is not issued in Denmark, as Denmark is not encompassed by the EU Succession Regulation.

Inheritance from another Nordic country

If you have an inheritance from abroad, it is usually distributed according to the rules of the country in which the deceased was resident at the time of death.

Inheritances are generally taxed according to the rules of the country where the probate takes place.

Contact the local tax authority for more information on inheritance taxation.