Tax Objections and Appeals in Denmark
Reviewed by the Commoner Law Editorial Team. Sourced from Danish Acts of Parliament (love), executive orders (bekendtgørelser), and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
If you disagree with a tax decision, Denmark has a structured appeals system:
- Objection to Skattestyrelsen: You can request that Skattestyrelsen reconsider its own decision within the ordinary reassessment period (3 years from the income year).
- Appeal to Skatteankestyrelsen: If the reconsideration doesn't resolve the issue, you can appeal to the Tax Appeals Agency. The appeal deadline is 3 months from the decision.
- Skatteankenævnet: Some cases are heard by local tax appeal boards (Skatteankenævn) — panels of citizen members.
- Landsskatteretten: The Tax Tribunal handles complex cases and appeals from Skatteankenævn decisions.
- Court action: After exhausting administrative appeals, you can bring the case to ordinary court.
When does it apply?
- You receive a tax assessment or decision you believe is incorrect.
- Skattestyrelsen has changed your reported figures or denied a deduction.
- You face a penalty or additional tax charge you wish to contest.
What to Do If You Disagree with a Tax Decision from Skattestyrelsen in Denmark
- Act quickly — note the deadline for objection (typically stated in the decision letter).
- File your appeal with the Skatteankestyrelsen via their online portal or in writing — include all supporting documentation.
- Consider getting a tax adviser or accountant to help — professional representation can improve outcomes.
- You may request a suspension of payment (henstand) while the appeal is pending.
What should you NOT do?
- Don't miss the 3-month appeal deadline — late appeals are only accepted in exceptional circumstances.
- Don't ignore a tax adjustment letter — silence is treated as acceptance.
- Don't stop paying tax while you appeal — request a formal suspension; otherwise, interest and penalties accrue.
Common Questions
How do I challenge a Danish tax decision I disagree with?
Start by asking Skattestyrelsen to reconsider its own decision within the ordinary reassessment period (3 years from the income year). If that doesn't resolve it, appeal to the Skatteankestyrelsen (Tax Appeals Agency) within 3 months of the decision. Some cases then go to the Skatteankenævn or the Landsskatteretten; after that, the ordinary courts.
Do I have to pay the tax while I appeal in Denmark?
You can request a suspension of payment (henstand) while the appeal is pending. Don't just stop paying — without formal suspension, interest and penalties accrue. Consider hiring a tax adviser or accountant; professional representation improves outcomes, and costs may be partially reimbursed if you win.
What happens if I miss the Danish tax appeal deadline?
Late appeals are only accepted in exceptional circumstances, so act quickly and note the deadline stated in the decision letter. Silence is treated as acceptance, so never ignore a tax adjustment. File your appeal with the Skatteankestyrelsen via their online portal or in writing, including all supporting documentation.
When does it apply — tax objections and appeals?
You receive a tax assessment or decision you believe is incorrect.Skattestyrelsen has changed your reported figures or denied a deduction.You face a penalty or additional tax charge you wish to contest.
What should I do if I want to challenge or appeal a tax assessment from Skat in Denmark?
Act quickly — note the deadline for objection (typically stated in the decision letter).File your appeal with the Skatteankestyrelsen via their online portal or in writing — include all supporting documentation.Consider getting a tax adviser or accountant to help — professional representation can improve outcomes.You may request a suspension of payment (henstand) while the appeal is pending.
What should you NOT do — tax objections and appeals?
Don't miss the 3-month appeal deadline — late appeals are only accepted in exceptional circumstances.Don't ignore a tax adjustment letter — silence is treated as acceptance.Don't stop paying tax while you appeal — request a formal suspension; otherwise, interest and penalties accrue.