Tax Rights
Taxpayer rights under Danish law — tax obligations, assessments, payment plans, objections, complaints and protections administered by Skattestyrelsen.
Covered in this guide:
Tax in Denmark is administered by Skattestyrelsen (the Danish Tax Agency). Most employees receive a pre-filled annual tax assessment (årsopgørelse) every year in March, with a correction deadline of 1 May. Income tax consists of state and municipal tax plus a labour-market contribution (AM-bidrag) of 8% — the top marginal tax rate is around 56% and rises further under the top-top tax from 2025. Employers withhold A-skat via your tax card. VAT (moms) is 25% on most goods and services under Skatteforvaltningsloven (the Tax Administration Act). You can complain about assessments to Skatteankestyrelsen (the Tax Appeals Agency) and appeal to Landsskatteretten (the National Tax Tribunal).
Key Laws
Skatteforvaltningsloven
LBK nr 835 af 03/06/2022
Tax administration, assessments, objections and the complaints process
Personskatteloven
LBK nr 799 af 07/08/2019
Personal income tax rates, tax brackets, personal allowance and top tax
Momsloven
LBK nr 1021 af 26/09/2019
25% VAT, registration threshold, VAT-exempt supplies and input-VAT deduction
Skattekontrolloven
Lov nr 1535 af 19/12/2017
Information duty, tax returns and sanctions for non-compliance
Lov om Skatteborgerens Ombud
Del af Ombudsmandsloven
Independent oversight of the tax administration and citizen complaints
Tax Assessment and Your Annual Statement
Denmark uses a system of pre-filled tax returns (årsopgørelse):Every year in March, Skattestyrelsen prepares a pre-filled annual statement based on information from employers, banks, pension...
Common Tax Deductions
Denmark offers a range of tax deductions that reduce your taxable income:Personal allowance (personfradrag): A basic tax-free amount (approx. 51,600 kr. in 2025) — everyone gets it...
Tax Objections and Complaints
If you disagree with a tax decision, Denmark has a structured complaints system:Objection to Skattestyrelsen: You can ask Skattestyrelsen to reconsider its own decision within the ordinary reopening...
Tax Debt and Payment Plans
If you owe tax debt in Denmark, Gældsstyrelsen (the Debt Collection Agency) (under the Ministry of Taxation) handles collection:Payment agreement: You can request an instalment plan — Gældsstyrelsen...
Rights During a Tax Audit
If Skattestyrelsen audits you, you have specific rights:Notification: Skattestyrelsen must inform you that your tax affairs are under review, and which years or topics are being examined.Right to be...
The Researcher Tax Scheme
Denmark offers a favourable flat tax rate to attract foreign specialists and researchers:Flat rate: Eligible employees pay a flat tax of 27% (plus a labour-market contribution of 8%, an effective...
Property Value Tax and Land Tax
Danish homeowners pay two types of property tax:Property value tax (ejendomsværdiskat): A state tax based on the assessed value of your home — typically 0.51% of the assessed value up to approx. 9.2...
Tax Fraud and Sanctions
Danish tax law distinguishes between negligence and intentional fraud:Negligence: Inaccurate information due to carelessness — the sanction is a fine, typically a percentage of the evaded tax.Gross...
A-skat vs. B-skat for Freelancers and the Self-Employed
Danish tax law splits income into A-income (an employer withholds tax at source under KSL §§ 43-49) and B-income (no withholding — the taxpayer pays it themselves under KSL § 50). Freelancers, sole...