American-born Eva Rausing was found dead in the bedroom of the couple’s London house in Cadogan Place, Belgravia, on 9 July.
Hans Kristian Rausing, 49, whose family is said to be worth more than £4bn, has been charged with preventing the lawful and decent burial of her body.
He is due to appear at West London Magistrates’ Court later.
Police are treating the death of Eva Rausing as “unexplained” and a post-mortem examination held last week failed to establish a formal cause of death.
Eva Rausing was stopped by police on 9 July on suspicion of driving under the influence of alcohol or drugs.
A subsequent search of the couple’s home led to the discovery of Eva Rausing’s body.
The couple, who have four children, were well known for their philanthropic activities having donated millions over to years to charities, especially those working in the field of drug abuse and rehabilitation.
The Rausing family made billions from the Tetra Pak carton firm.
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