Tax Assessment and Annual Statement 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?
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 companies and public registers.
- You can view and correct your annual statement at skat.dk — the deadline is typically 1 May for employees.
- If you have additional income (self-employment, foreign income, capital gains), you must report it yourself — the extended deadline is 1 July.
- Preliminary income assessment (forskudsopgørelse): You can adjust your expected income for the current year to change the monthly withholding — so you avoid a large outstanding tax bill or an excessive refund later.
- Tax refund: If you have paid too much tax, the overpaid tax is refunded automatically — typically in April.
When does it apply?
- You are liable to tax in Denmark (full or limited tax liability).
- You receive your annual statement every spring and need to check it.
- You have income sources that are not automatically reported (freelance, foreign, rental).
What to do if your tax assessment from Skattestyrelsen is wrong in Denmark
- Review your annual statement at skat.dk as soon as it is available — check that deductions, income and personal allowance are correct.
- Report additional income (e.g. rental income, foreign income, crypto) before the deadline.
- If you disagree with the assessment, you have 3 years (the ordinary deadline) to request a reopening, or 4 months from the assessment date to file a formal complaint.
- Adjust your preliminary income assessment if your income changes during the year.
What should you NOT do?
- Don't assume the pre-filled annual statement is correct — the information can be incomplete, especially for freelance income, foreign assets or deductions.
- Don't miss the 1 May (or 1 July) deadline — late filing can result in a fine.
- Don't ignore a request for further information from Skattestyrelsen — failure to reply can lead to a discretionary assessment, which is often unfavourable.
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 does the Danish tax-return system work?
Every year in March, Skattestyrelsen prepares a pre-filled annual statement based on information from employers, banks, pension companies and public registers. You view and correct it at skat.dk. Employees have until 1 May to make changes; people with additional income, such as self-employment, foreign income or capital gains, have until 1 July.
What is a forskudsopgørelse, and why does it matter?
The forskudsopgørelse is your preliminary assessment of expected income for the current year. When you adjust it, your monthly withholding changes, which helps you avoid a large outstanding tax bill or a disproportionately large refund later. If you have paid too much, the overpaid tax is refunded automatically, typically in April. If you have paid too little, you owe the difference as outstanding tax.
How long do I have to correct a Danish tax assessment?
You have up to 3 years (the ordinary deadline) to request a reopening, or 4 months from the assessment date to file a formal complaint. Don't assume the pre-filled annual statement is correct — the information can be incomplete for freelance, foreign or rental income. If Skattestyrelsen requests more information, reply promptly, or you may get an unfavourable discretionary assessment.
What is the tax assessment and your annual statement right in Denmark?
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 companies and public registers.You can view and correct your annual statement at skat.dk — the deadline is typically 1 May for employees.If you have additional income (self-employment, foreign income, capital gains), you must report it yourself — the extended deadline is 1 July.Preliminary income assessment (forskudsopgørelse): You can adjust your expected income for the current year to change the monthly...
When does it apply — tax assessment and your annual statement?
You are liable to tax in Denmark (full or limited tax liability).You receive your annual statement every spring and need to check it.You have income sources that are not automatically reported (freelance, foreign, rental).
What should I do if my Danish annual statement from Skattestyrelsen contains errors or missing income?
Review your annual statement at skat.dk as soon as it is available — check that deductions, income and personal allowance are correct.Report additional income (e.g. rental income, foreign income, crypto) before the deadline.If you disagree with the assessment, you have 3 years (the ordinary deadline) to request a reopening, or 4 months from the assessment date to file a formal complaint.Adjust your preliminary income assessment if your income changes during the year.
What should you NOT do — tax assessment and your annual statement?
Don't assume the pre-filled annual statement is correct — the information can be incomplete, especially for freelance income, foreign assets or deductions.Don't miss the 1 May (or 1 July) deadline — late filing can result in a fine.Don't ignore a request for further information from Skattestyrelsen — failure to reply can lead to a discretionary assessment, which is often unfavourable.