Tax Assessment and Your Annual Return
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?
Denmark operates a pre-filled tax return (årsopgørelse) system:
- Each March, Skattestyrelsen (the Danish Tax Agency) prepares a pre-filled return based on data from employers, banks, pension companies, and public registers.
- You can view and correct your return on skat.dk — the deadline is typically 1 May for wage earners.
- If you have additional income (self-employment, foreign income, capital gains), you must report it yourself — the extended deadline is 1 July.
- Preliminary tax (forskudsopgørelse): You can adjust your expected income for the current year to change monthly withholding — avoiding a large bill or refund later.
- Overpayment: If you overpaid tax, the refund is paid automatically — typically in April.
When does it apply?
- You are a tax resident in Denmark (full or limited tax liability).
- You receive your årsopgørelse each spring and need to verify it.
- You have income sources not automatically reported (freelance, foreign, rental).
What should you do?
- Review your årsopgørelse on skat.dk as soon as it is available — check that deductions, income, and personal allowances are correct.
- Report additional income (e.g., rental income, foreign earnings, crypto) before the deadline.
- If you disagree with the assessment, you have 3 years (ordinary period) to request a correction, or 4 months from the assessment date to file a formal objection.
- Adjust your forskudsopgørelse if your income changes during the year.
What should you NOT do?
- Don't assume the pre-filled return is correct — the data may be incomplete, especially for freelance income, foreign assets, or deductions.
- Don't miss the 1 May (or 1 July) deadline — late filing may result in penalties.
- Don't ignore a request for additional information from Skattestyrelsen — failure to respond can lead to an estimated assessment (skønsmæssig ansættelse), which is often unfavourable.
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