Increased fines for failing to declare accompanying liquid assets
Official title (in Danish): Lov om ændring af toldloven, lov om et indkomstregister, skatteindberetningsloven og skattekontrolloven (Skærpet bødeniveau ved manglende angivelse af ledsagede likvide midler, tidligere bortskaffelse af ukurante eller urealisable varer, ophævelse af reglerne om adgang til eSkatData for finansielle rådgivere m.v.)
In short
Reading time: 1 min- What changes:
- Fines are increased for individuals who enter or leave the Danish customs territory with cash or other liquid assets worth 10,000 euros or more and intentionally or through gross negligence fail to report this correctly to the Danish Tax Agency.
- The Danish Tax Agency may also dispose of goods that cannot be sold as soon as the case regarding customs and excise duties has been finally decided.
- Financial advisors lose access to eSkatData, while registered credit intermediaries gain the opportunity to use it.
- Who: The act affects individuals who travel into or out of the Danish customs territory with liquid assets worth 10,000 euros or more, as well as financial advisors and credit intermediaries.
- When: The Act entered into force on 1 March 2026. Some parts entered into force on 1 July 2026.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Formålet med lovforslaget er at fastsætte et skærpet bødeniveau i sager, hvor en person ved indrejse i eller udrejse af det danske toldområde medbringer likvide midler, f.eks. kontanter, der svarer til værdien af 10.000 euro eller derover, og forsætligt eller groft uagtsomt undlader at angive dette korrekt til Skatteforvaltningen. Det er desuden formålet, at bortskaffelse af ukurante eller urealisable varer efter toldloven skal kunne ske på et tidligere tidspunkt end i dag. Det foreslås, at der skal kunne ske bortskaffelse, når der foreligger en endelig afgørelse om skyldige told- og afgiftsbeløb. Det vil reducere Skatteforvaltningens udgifter til opbevaring af varerne. Det er derudover formålet at ophæve reglerne om adgang til eSkatData for finansielle rådgivere. Samtidig vil virksomheder, der bliver registreret som kreditformidler, få mulighed for at kunne anvende eSkatData. Det foreslås, at loven træder i kraft den 1. marts 2026, dog således at tiltagene om eSkatData træder i kraft den 1. juli 2026.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 5 November 2025Status in the Danish Parliament: Fremsat
- Passed · 19 December 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 29 December 2025Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 1 March 2026Status in the Danish Parliament: Stadfæstet
- Fully in force · 1 July 2026Status in the Danish Parliament: Stadfæstet