Tax assessment notice

Your tax assessment notice contains information from January 1 to December 31 that we have received from your employer, your bank and other parties that are subject to report any payments to us. In most cases you can change your tax assessment notice by making the relevant corrections in E-tax (TastSelv). A number of the boxes in the tax assessment notice are locked and you cannot correct amounts or add information to those fields. Please contact us, if you need to do any of this. You can correct or add amounts in the boxes that are not locked if necessary. It may be a punishable offence if you do not add information that is otherwise missing or if you provide incorrect or incomplete information.

If the tax assessment notice is not ready in your E-Tax account it could mean that we are missing some information about your income or deduction, for instance if you have foreign income that you need to provide yourself. For more information see tax return.

If you want to know more about your expected income, deduction and tax for the current year you can read more about tax card.

 

Tax refund

If you have paid too much in tax when the tax assessment notice is ready, we will pay out the overpaid tax.

The payout will normally be sent to your NemKonto, this account is a requirement when living in Denmark. If you live abroad it is also possible to setup a NemKonto, another possibility is that you can send us the information of the account you want the overpaid tax sent to.

NemKonto is a public sector payment system. All payments from the public will be transferred to your NemKonto. You must have a NemKonto to receive e.g. overpaid tax, pension etc...

Your NemKonto is a standard bank account that you already have. You choose by yourself which of your bank accounts you wish to use as your NemKonto. You must contact your bank or log on the NemKonto self-service solution.

It is possible to set up a foreign bank account as your NemKonto. You can read more about this at NemKonto.

 

Outstanding tax

If you have paid to little tax during the year when the tax assessment notice is ready, you will have an outstanding tax.

If you pay your outstanding tax in the period 1st of January until 1st of July you will have to pay interest from 1st of January until the payment date.

If you do not pay your outstanding tax voluntarily before 1st of July, we will include the tax and interest charge in your provisional tax for the income year 2022. The maximum amount for including for 2022 is 21.798 DKK. If your outstanding tax exceeds this amount, the rest will be divided into 3 rates to be paid in August, September and October. You will be notified in your E-Tax account when it’s time to pay the first rate.

 

Reasons for outstanding tax

If you compare your preliminary tax assessment and your tax assessment notice for the income year, most often you can find the reason for the underpaid tax yourself. You can get a complete overview under tax information (skatteoplysninger) in your E-Tax account.

Outstanding tax can e.g. due:

  • Lower interest on the yearly statement than the preliminary tax assessment
  • You have used your main card double in a period of the year, where you have had an income from more than one place
  • You are missing a deduction or the deduction is lower than on the preliminary tax assessment, e.g. transport deduction or travel deduction.

If you have an outstanding tax it is important to also check the current years preliminary tax assessment to avoid this.

You can get more information on outstanding tax at skat.dk.