Tax Audit Rights
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 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 should you do?
- 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.
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