Rights During a Tax Audit 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 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 heard (partshøring): Before the authority makes a decision against you, it must send you a proposed decision and give you at least 15 days to respond.
- Right to representation: You can have a tax adviser, accountant or lawyer represent you at every stage.
- Reasonable deadlines: Ordinary assessments must be made within 3 years and 4 months of the end of the income year (1 May of the fourth year). Extended deadlines apply in cases of tax fraud or gross negligence (10 years).
- Cost compensation: If you win a complaint, you can get partial cost compensation for adviser fees from Skatteankestyrelsen.
When does it apply?
- You receive a letter from Skattestyrelsen that your tax return is under review.
- You receive a proposed change with adjustments to your reported figures.
What to do if Skattestyrelsen audits your tax return in Denmark
- Read the proposed decision carefully — understand exactly what Skattestyrelsen is changing and why.
- Respond within the deadline (at least 15 days) with documentation that supports your position.
- Consider hiring a tax professional — you may be entitled to cost compensation if you win the complaint.
- Keep all records — invoices, bank statements, contracts — that support your reported income and deductions.
What should you NOT do?
- Don't ignore the proposed decision — if you do not respond, the proposed changes become final.
- Don't destroy records — you are legally required to keep tax records for 5 years.
- Don't give misleading information — it can turn an ordinary reopening into a fraud investigation with criminal sanctions.
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
What rights do I have during a Danish tax audit?
Skattestyrelsen must inform you that your tax affairs are under review, which years or topics are covered and — before it makes a decision against you — send you a proposed decision giving you at least 15 days to respond (the right to be heard, partshøring). You can have a tax adviser, accountant or lawyer represent you at every stage.
How far back can Skattestyrelsen audit in Denmark?
Ordinary assessments must be made within 3 years and 4 months of the end of the income year (no later than 1 May of the fourth year). In cases of tax fraud or gross negligence the extended deadline is 10 years. You are legally required to keep tax records for 5 years — don't destroy them, especially during an audit.
Can I get help paying for tax advice in Denmark?
Yes — if you win a complaint, you can get partial cost compensation for adviser fees from Skatteankestyrelsen. Read the proposed decision carefully, respond within the deadline with supporting documentation, and don't give misleading information — it can turn an ordinary reopening into a fraud investigation with criminal sanctions.
What is the rights during a tax audit right in Denmark?
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 heard (partshøring): Before the authority makes a decision against you, it must send you a proposed decision and give you at least 15 days to respond.Right to representation: You can have a tax adviser, accountant or lawyer represent you at every stage.Reasonable deadlines: Ordinary assessments must be made within 3 years and 4 months of the end of the income year (1 May of the fourth year)....
When does it apply — rights during a tax audit?
You receive a letter from Skattestyrelsen that your tax return is under review.You receive a proposed change with adjustments to your reported figures.
What should I do if I receive a proposed tax change from Skattestyrelsen in Denmark?
Read the proposed decision carefully — understand exactly what Skattestyrelsen is changing and why.Respond within the deadline (at least 15 days) with documentation that supports your position.Consider hiring a tax professional — you may be entitled to cost compensation if you win the complaint.Keep all records — invoices, bank statements, contracts — that support your reported income and deductions.
What should you NOT do — rights during a tax audit?
Don't ignore the proposed decision — if you do not respond, the proposed changes become final.Don't destroy records — you are legally required to keep tax records for 5 years.Don't give misleading information — it can turn an ordinary reopening into a fraud investigation with criminal sanctions.