Annual Tax Statements

Find out when your tax return is due and how to make sure that it is completed promptly and accurately...

Income tax return forms are sent to taxpayers each year in March or April. It lists the figures known to the tax authorities for the previous year. It is the responsibility of the taxpayer to check that the amounts are accurate and cover all incomes and allowances. If the form is correct no further action is needed.

Any errors or missing figures in the income tax return should be corrected before the form is returned.

Income tax return forms need to be submitted to the local tax administration by 1 May, either by post, telephone, or online. To file a tax return online, a civil registration number or CPR, and an e-tax password is needed, which can be found on the tax return form.

  • For a guide to filing a tax return online from the Danish tax office: Click here

An annual tax statement is either received with the income tax return form or when the return is submitted. This statement lists the taxpayer's total tax accounts for the previous year and is based on their tax return. It also states whether they have paid too much or too little provisional tax. A refund is paid to those who have paid too much tax and the amount owed is stated for those that have not paid enough.

All outstanding tax owed must be paid. If the amount owed is less than DKK 18,300 it is included in the following year's tax bill.

Amounts exceeding DKK 18,300 can be paid voluntarily before 1 July, otherwise a supplement is then also owed. Payments made before 1 July are subject to interest, but this is significantly less than the supplement.

Outstanding tax not paid by 1 July is collected in three instalments with the supplement added, in September, October and November. There are other rules for outstanding payments exceeding DKK 40,000.

Voluntary payments of outstanding tax can be paid online using the Dankort debit card, via netbanking, using a giro transfer form, or with cash at a tax centre.

  • For more information on outstanding tax from the Danish tax office: Click here

Foreigners resident in Denmark

Foreigners resident in Denmark who still receive income from abroad, or have bank accounts, pension savings or property in other countries, need to complete both an extended income tax return and an income tax return for foreign income.

The forms are in Danish and can be requested from the local authority or downloaded from the Danish tax office website.

The self-employed also need to fill in an extended tax return form.

Annual tax return online

Since March 2011, taxpayers can view their annual tax return online at the Danish Tax Office. To view a tax folder, a self-service code or e-tax password is needed, which can be found on the tax return form.

 

Disclaimer

Any statements concerning taxation are based upon our understanding of current taxation laws and practices in Denmark which are subject to change. While every effort has been made to offer information that is current, correct and clearly expressed the publisher is not responsible for the results of actions taken on the basis of information contained in this summary, nor for any errors or omissions. Readers are encouraged to seek professional advice concerning specific matters before making any decision.