Tax Objections and Complaints in Denmark (2026 Legal Guide) — Rules & Requirements
About this article
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 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 deadline (3 years from the income year).
- Complaint to Skatteankestyrelsen: If the reopening does not resolve the issue, you can complain to Skatteankestyrelsen (the Tax Appeals Agency). The complaint deadline is 3 months from the decision.
- Skatteankenævnet: Some cases are handled by local tax appeals boards — panels made up of citizen members.
- Landsskatteretten: The National Tax Tribunal handles complex cases and complaints about decisions from the local tax appeals boards.
- Judicial review: After exhausting the administrative complaint options, you can bring the case before the ordinary courts.
When does it apply?
- You receive a tax assessment or decision you believe is wrong.
- Skattestyrelsen has changed your reported figures or refused a deduction.
- You face a fine or an additional tax charge you want to challenge.
What to do if you disagree with a tax decision from Skattestyrelsen in Denmark
- Act quickly — note the objection deadline (normally stated in the decision letter).
- File your complaint with Skatteankestyrelsen via their online portal or in writing — attach all supporting documentation.
- Consider getting help from a tax adviser or accountant — professional representation can improve the outcome.
- You can request a deferral of payment while the complaint is being processed.
What should you NOT do?
- Don't miss the 3-month complaint deadline — late complaints are only accepted in special circumstances.
- Don't ignore a letter about a tax change — silence is treated as acceptance.
- Don't stop paying tax while you complain — request a formal deferral; otherwise interest and a penalty accrue.
About Tax Rights in Denmark
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).
Common Questions
How do I challenge a Danish tax decision I disagree with?
Start by asking Skattestyrelsen to reconsider its own decision within the ordinary reopening deadline (3 years from the income year). If that does not resolve the matter, complain to Skatteankestyrelsen within 3 months of the decision. Some cases then go to the local tax appeals board or Landsskatteretten; thereafter to the ordinary courts.
Do I have to pay the tax while I complain in Denmark?
You can request a deferral of payment while the complaint is being processed. Don't just stop paying — without a formal deferral, interest and a penalty accrue. Consider hiring a tax adviser or accountant; professional representation improves the outcome, and the costs may be partly reimbursed if you win.
What happens if I miss the Danish complaint deadline?
Late complaints are only accepted in special circumstances, so act quickly and note the deadline in the decision letter. Silence is treated as acceptance, so never ignore a tax change. File your complaint with Skatteankestyrelsen via their online portal or in writing and attach all supporting documentation.
What is the tax objections and complaints right in Denmark?
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 deadline (3 years from the income year).Complaint to Skatteankestyrelsen: If the reopening does not resolve the issue, you can complain to Skatteankestyrelsen (the Tax Appeals Agency). The complaint deadline is 3 months from the decision.Skatteankenævnet: Some cases are handled by local tax appeals boards — panels made up of citizen members.Landsskatteretten: The National Tax Tribunal handles...
When does it apply — tax objections and complaints?
You receive a tax assessment or decision you believe is wrong.Skattestyrelsen has changed your reported figures or refused a deduction.You face a fine or an additional tax charge you want to challenge.
What should I do if I want to challenge or complain about a tax assessment from SKAT in Denmark?
Act quickly — note the objection deadline (normally stated in the decision letter).File your complaint with Skatteankestyrelsen via their online portal or in writing — attach all supporting documentation.Consider getting help from a tax adviser or accountant — professional representation can improve the outcome.You can request a deferral of payment while the complaint is being processed.
What should you NOT do — tax objections and complaints?
Don't miss the 3-month complaint deadline — late complaints are only accepted in special circumstances.Don't ignore a letter about a tax change — silence is treated as acceptance.Don't stop paying tax while you complain — request a formal deferral; otherwise interest and a penalty accrue.