Tax Objections and Appeals
Written in plain language for general understanding. This is educational content, not legal advice. Based on Danish Acts of Parliament (love), executive orders (bekendtgørelser), and official government guidance.
Danish National Law
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 should you do?
- 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.
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