Subletting in Denmark: Can You Rent Out Your Home?
Short answer: Yes, on conditions. If you live there, you may sublet up to half the habitable rooms. If you're temporarily away, for example studying, you may sublet the whole home for up to 2 years, but the landlord can refuse, e.g. if the building has under 13 flats. Put it in writing, and give the landlord a copy first.
A six-month study exchange abroad, long-term sick leave or a friend who needs a room for a couple of months – the question of subletting (fremleje) comes up for all kinds of reasons. And "can I sublet?" is really two questions with two different answers.
Can you sublet part of your home?
If you still live there yourself, you have the right to sublet up to half of the flat's habitable rooms (section 157 of the Danish Rent Act, lejeloven). The total number of people living in the flat may not exceed the number of habitable rooms. In a three-room flat, you can therefore sublet one room, and there may be no more than three of you. If the conditions are met, the landlord generally can't say no.
Can you sublet the whole home?
If the flat is let solely for residential use, you may sublet it for up to 2 years when your absence is temporary and due to illness, a business trip, studies, a temporary relocation or similar (section 158 of the Rent Act). The landlord can, however, object to the sublet if:
- the building has fewer than 13 residential flats
- the total number of people in the flat would exceed the number of habitable rooms
- the landlord otherwise has a reasonable ground to object.
If you're moving out for good, it isn't subletting. You then need to give notice on your tenancy.
What should the sublease contain?
The sublease must be in writing, and you must give the landlord a copy before the sublet period begins – both when you sublet a room and when you sublet the whole home (section 157(3) and section 158(3)). You can use Typeformular A, the standard lease, and tick "sublease" (fremlejeforhold). State the period, rent, deposit, and which furniture and utilities are included. Don't skip the copy to the landlord: if you sublet without being entitled to and don't stop after the landlord objects, the landlord can ultimately terminate your tenancy (section 182(1), no. 6).
What applies to deposit, rent and the final settlement?
- Deposit: Instead of a deposit, your subtenant can choose to provide a bank guarantee or put the money in a separate escrow account (section 59(2) of the Rent Act).
- Rent: As a general rule, the subtenant should not pay more than you pay yourself for the part of the home being sublet. If the rent is too high, the subtenant can have it reviewed by huslejenævnet (the local rent tribunal).
- Settlement: When the sublet ends, you must make a final settlement and repay any surplus deposit and prepaid rent no later than 6 weeks afterwards. Otherwise you can be fined (section 62(2) of the Rent Act).
Who is liable if something goes wrong?
You are still the tenant as far as your landlord is concerned. You are liable for damage your subtenant causes through careless behaviour, and for your subtenant following the house rules (section 159 of the Rent Act). If your subtenant doesn't pay, you still have to pay your rent on time.
As a subtenant, you don't have the same protection as an ordinary tenant, because your agreement is with the tenant, not with the owner. If the main tenancy ends, you will as a rule have to move out too. So ask to see the original lease before you pay a deposit.
Do you pay tax on the sublet?
Income from subletting is taxable, but you get a basic allowance (bundfradrag). If you sublet to the same person for at least 4 consecutive months – and the whole home for less than 12 months – you as a tenant can choose an allowance of ⅔ of your own annual rent (section 15 P of the Danish Tax Assessment Act, ligningsloven). Any surplus is personal income. The income also includes what the subtenant pays for heating, water and electricity.
Example: You pay 6,000 kr. a month, so the allowance is ⅔ of 72,000 kr. = 48,000 kr. If you sublet the whole home for 6 months at 6,000 kr. a month including utilities, the income is 36,000 kr., and there is no tax to pay. Read more in our guide to the basic allowance on rental income.
Sources
- The Danish Rent Act (lejeloven), sections 59, 62 and 157-159 (opens in a new tab)
- Danish Tax Agency: renting out a room or a home you live in yourself (opens in a new tab)
- The Danish Tax Agency's legal guide on section 15 P (opens in a new tab)
- Typeformular A, 10th edition, with guidance on subletting (opens in a new tab)