Am I allowed to leave everything I own in my will in Denmark?
No — you cannot will away everything if you have children or a spouse. Under the Inheritance Act, children and spouse are forced heirs, and the forced share is 25% of the estate. You can freely dispose of the remaining 75% in a will. A valid will normally needs a notary at the district court or two witnesses. The spouse pays no estate duty, while children and close family pay 15% estate duty on inheritance over 392,300 kr (2026). What people miss is the surcharge: more distant heirs pay a further 25% on top, so a will in their favour costs the recipient far more than 15%. With neither children nor a spouse, there is no forced share and the whole estate is yours to give.
📋 The rules
- Children and spouse are forced heirs
- The forced share is 25% of the estate
- You can freely dispose of the remaining 75%
- A will needs a notary or two witnesses
- Estate duty: 15% over 392,300 kr, spouse 0%
🔓 Exceptions
- If you have neither children nor a spouse, you can dispose of the whole estate
- Charitable organisations are exempt from estate duty
- A surviving spouse can keep the estate undivided with common children
⚠️ Penalties & fines
A will that breaches the forced share does not fall as a whole — it is invalid only in the part that cuts into the 25%. The consequence is therefore rarely a punishment but a dispute: the forced heirs must assert their claim at the probate court, and that costs time and money for everyone in the estate. Estate duty is collected straight from the estate before the inheritance is paid out, so heirs receive a net amount. And overlooking the surcharge for distant heirs — a further 25% on top of the 15% — can make a will you meant as a gift cost far more than you expected.
📎 Official sources
- Borger.dk · Inheritance rules and duties →
- Inheritance Act · Retsinformation →
- Skat.dk · Estate duty →
❓ Frequently asked
Can I leave everything I own?
No. Children and spouse are forced heirs, and the forced share is 25% of the estate. You can, however, freely dispose of the remaining 75% in a will, so the forced share is far from locking up your whole fortune.
How big is the forced share?
25% of the estate, divided between spouse and children per the statutory shares. The other 75% you can will as you like — including to someone outside the family or to a charitable organisation.
How do I write a valid will?
Normally with a notary at the district court or with two witnesses who meet the legal requirements. A will that breaches the 25% forced share is invalid in precisely that part, while the rest of it still stands.
How much is the estate duty?
15% on inheritance over 392,300 kr in 2026 for children and close family, while the spouse pays no estate duty at all. More distant heirs pay a further 25% on top, and charitable organisations are fully exempt.
What if I have no children?
If you have neither children nor a spouse, there is no forced share and you can dispose of the whole estate in a will. If you have a spouse and common children, the surviving spouse can also keep the estate undivided.
🔎 Common searches
What people search to land here:
- “can I will away everything denmark”
- “forced share 25 percent”
- “will notary witnesses”
- “estate duty 15 percent”
- “estate duty 392300 kr”
- “spouse inheritance duty”