In Denmark all citizens have an electronic tax folder, which you access via an e-tax system (TastSelv
). In your tax folder you can view your tax related details. The online self-service system also allows you to submit your tax returns. Read more about the e tax-system
SKAT has a brief guide in English
, explaining how to complete your tax return online.
Your personal tax information
As you will see in the tax calendar
, your tax information is available online in your personal tax folder in February. Your tax information includes, for instance, tax information SKAT has received from your bank, employer, or unemployment fund. If any information about your income is missing or tax allowances for which you are eligible are not listed, you must report it to SKAT.
Your tax assessment notice (Årsopgørelse/selvangivelse)
In March, your tax assessment notice is available online in your personal tax folder (see tax calender
). The figures in your tax assessment notice are based on your personal tax information, and correspond to the previous assessment year. Your tax assessment states your income, tax allowances and deductions, and taxes paid the previous year. In accordance with the information in your tax information, your tax assessment notice includes a calculation of your tax payments in the previous year and will state if you have paid too much or too little. If you have paid too much tax, SKAT will credit any overpaid tax to your Nemkonto Easy Account
. If you have paid too little, you will have to pay the amount plus interests back.
It is your responsibility to check that the figures on your tax assessment notice are correct. If there are any wrong or missing figures on your tax assessment notice, you are required to report this to SKAT. The deadline for changing your tax assessment notice is in early May. The e-tax system enables you to access your tax file, notify SKAT about incorrect and/or missing figures and submit your tax assessment notice electronically. You can find more information about submitting you tax assesment notice here
. You can also receive help by calling SKAT att: +45 72 22 27 95.
Example of a preliminary income assessment of 2009
Preliminary Income Assessment (Forskudsopgørelsen)
The difference between your preliminary income assessment and your income assessment notice is that your preliminary income assessment “forecasts” your forthcoming tax obligations, whereas your income assessment notice includes a calculation of your tax payments in the previous year.
Your preliminary income assessment is available online in your personal tax folder in November. Your preliminary income assessment lists, your tax card details, your expected allowances, and income are based on information you and your employer have provided to SKAT. If you have any changes to report to SKAT relating to your preliminary income assessment, you can do so via e-tax for individuals until the end of December. You can also receive help changing your Preliminary Income Assessment by calling SKAT at +45 72 22 27 95.
On the SKAT website you will find a guide for E-tax.