Tax Audit Rights 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 Skattestyrelsen audits you, you have specific rights:
- Notification: Skattestyrelsen must inform you that your tax affairs are being reviewed and what years or issues are under examination.
- Right to be heard (partshøring): Before making an adverse decision, the agency must send you a proposed assessment (forslag) and give you at least 15 days to respond.
- Right to representation: You may have a tax adviser, accountant, or lawyer represent you at all stages.
- Reasonable time limits: Ordinary assessments must be made within 3 years and 4 months after the income year (1 May of the fourth year). Extended deadlines apply for tax fraud or gross negligence (10 years).
- Cost coverage: If you win an appeal, you may receive partial reimbursement of your adviser costs from Skatteankestyrelsen.
When does it apply?
- You receive a letter from Skattestyrelsen stating that your tax return is being reviewed.
- You receive a proposed assessment (forslag til ændring) with adjustments to your reported figures.
What to Do If Skattestyrelsen Is Auditing Your Tax Return in Denmark
- Read the proposed assessment carefully — understand exactly what Skattestyrelsen is changing and why.
- Respond within the deadline (at least 15 days) with documentation supporting your position.
- Consider hiring a tax professional — you may be entitled to cost reimbursement if you appeal successfully.
- Keep all records — invoices, bank statements, contracts — that support your reported income and deductions.
What should you NOT do?
- Don't ignore the proposed assessment — if you don't respond, the proposed changes become final.
- Don't destroy records — you are legally required to retain tax records for 5 years.
- Don't provide misleading information — it can turn an ordinary reassessment into a fraud investigation with criminal penalties.
Common Questions
What rights do I have in a Danish tax audit?
Skattestyrelsen must inform you that your tax affairs are being reviewed, what years or issues are involved, and — before making an adverse decision — send you a proposed assessment (forslag) giving you at least 15 days to respond (partshøring). You may have a tax adviser, accountant, or lawyer represent you at all stages.
How far back can Skattestyrelsen audit in Denmark?
Ordinary assessments must be made within 3 years and 4 months after the income year (by 1 May of the fourth year). For tax fraud or gross negligence, the extended deadline is 10 years. You are legally required to retain tax records for 5 years — don't destroy them, especially during an audit.
Can I get help paying for tax adviser costs in Denmark?
Yes — if you win an appeal, you may receive partial reimbursement of your adviser costs from Skatteankestyrelsen. Read the proposed assessment carefully, respond within the deadline with supporting documentation, and don't provide misleading information — it can turn an ordinary reassessment into a fraud investigation with criminal penalties.
When does it apply — tax audit rights?
You receive a letter from Skattestyrelsen stating that your tax return is being reviewed.You receive a proposed assessment (forslag til ændring) with adjustments to your reported figures.
What should I do if I receive a proposed tax change from Skattestyrelsen reviewing my return in Denmark?
Read the proposed assessment carefully — understand exactly what Skattestyrelsen is changing and why.Respond within the deadline (at least 15 days) with documentation supporting your position.Consider hiring a tax professional — you may be entitled to cost reimbursement if you appeal successfully.Keep all records — invoices, bank statements, contracts — that support your reported income and deductions.
What should you NOT do — tax audit rights?
Don't ignore the proposed assessment — if you don't respond, the proposed changes become final.Don't destroy records — you are legally required to retain tax records for 5 years.Don't provide misleading information — it can turn an ordinary reassessment into a fraud investigation with criminal penalties.