Tax glossary

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  • A-income (A-indkomst)
  • Allowance (Fradrag/godtgørelse)
  • Annuity pension scheme (Ratepension)
  • Appeal (Klage)
  • Assessed deductions (Ligningsmæssige fradrag)
  • Account number (Kontonummer)
  • A-tax (A-skat)
  • At source (Ved kilden)
  • ATP contributions (ATP bidrag)
  • Binding ruling (Bindende svar)
  • B-income (B-indkomst)
  • B-tax (B-skat)
  • Bottom-bracket tax (Bundskat)
  • Business establishment savings account (Etableringskonto)
  • Business start-up account (Iværksætterkonto)
  • Capital income (Kapitalindkomst)
  • Capital gains and losses (Kaptitalgevinster og –tab/Kursgevinster og –tab)
  • Cash benefits (Kontanthjælp)
  • Church tax (Kirkeskat)
  • Civil registration number (CPR-nummer)
  • Collection (Inddrivelse)
  • Company car (Firmabil/Fri bil)
  • Company pension scheme (Arbejdsmarkedspensionsordning)
  • Compensation for higher green taxes (‘green cheque’) (Grøn check)
  • CPR number (CPR-nummer or personnummer)
  • Cross-border worker (Grænsegænger)
  • Customs duty (Toldafgift)
  • Decision (Afgørelse)
  • Declare (Indberette/deklarere)
  • Deduction (Fradrag)
  • Deduction for transport between home and work (Befordringsfradrag/kørselsfradrag)
  • Direct taxes (Direkte skatter)
  • Deduction for travelling expenses (Rejsefradrag)
  • Dividend tax (Udbytteskat)
  • Double taxation (Dobbeltbeskatning)
  • Early retirement scheme (Efterlønsordning)
  • EEA (EØS)
  • Employee benefits (Personalegoder)
  • Employment allowance (Beskæftigelsesfradrag)
  • Equalisation tax (Udligningsskat)
  • E-tax (TastSelv)
  • Extended tax return (Udvidet selvangivelse)
  • Fees for trade union membership
  • Flex allowance scheme (Fleksydelsesordning)
  • Food allowance (Godtgørelse for kost)
  • Foreign income
  • Full tax liability (Fuld skattepligt)
  • Green cheque (Grøn check)
  • Gross income (Bruttoindkomst)
  • Health contributions (Sundhedsbidrag)
  • Holiday pay/allowance (Feriepenge)
  • Income from capital (Kapitalindkomst)
  • Income from shares (Aktieindkomst)
  • Income year (Indkomstår)
  • Incorporation of provisional tax (Indregning af forskudsskatten)
  • Indirect taxes (Indirekte skatter)
  • Interest (Rente(r))
  • Interest expenses/payments (Renteudgifter)
  • Interest income (renteindtægt)
  • Interest charge (Rentetillæg)
  • Labour market contributions (AM-bidrag)
  • Land tax (Ejendomsskat/grundskyld)
  • Land value (Grundværdi)
  • Limited tax liability (Begrænset skattepligt)
  • Motor Vehicle Securities Register (Bilbogen)
  • Municipality where you are registered for tax purposes (Skattekommune)
  • Municipal tax (Kommuneskat)
  • National Tax Tribunal (Landsskatteretten)
  • Negative income from capital (Negativ kapitalindkomst)
  • NemID
  • NemKonto
  • Nets direct debit service (Nets betalingsservice)
  • Outstanding tax (Restskat)
  • Overpaid tax/tax refund (Overskydende skat)
  • Peripheral municipality (Udkantskommune)
  • Permanent residence
  • Personal allowance (Personfradrag)
  • Personal income (Personlig indkomst)
  • Personal tax number
  • Positive income from capital (Positiv kapitalindkomst)
  • Preliminary income assessment (Forskudsopgørelse)
  • Primary tax card (Hovedkort)
  • Property tax/Land tax (Ejendomsskat/grundskyld)
  • Property value tax (Ejendomsværdiskat)
  • Public assessment of real property (Ejendomsvurdering)
  • Public land value (Grundværdi)
  • Progressive tax (Progressiv skat)
  • Proposal (Forslag)
  • Provisional tax (Forskudsskat)
  • Public value of real property (Ejendomsværdi)
  • Register of Motor Vehicles (Motorregisteret)
  • Registration certificate (vehicle) (Registreringsattest)
  • Registration tax (Registreringsafgift)
  • Relief for negative income from capital (Nedslag for negativ kapitalindkomst)
  • Rental income (Lejeindtægt)
  • Residence permit (Opholdstilladelse)
  • Secondary tax card (Bikort)
  • State tax (Statsskat)
  • State education grant (SU)
  • Taxable income (Skattepligtig indkomst)
  • Tax appeals boards (Skatteankenævn)
  • Tax Appeals Agency (Skatteankestyrelsen)
  • Tax assessment notice (Årsopgørelse)
  • Tax card (Skattekort)
  • Tax Assessment Council (Skatterådet)
  • Tax ceiling (Skatteloft)
  • Tax exemption card (Frikort)
  • Tax-free deduction (Skattefrit fradrag)
  • Tax-free travel allowance (Skattefri rejsegodtgørelse)
  • Tax liability (Skattepligt)
  • Tax refund/Overpaid tax (Overskydende skat)
  • Tax relief/Skattelempelse
  • Tax return (Selvangivelse)
  • Top-bracket tax (Topskat)
  • Trade union (Fagforening)
  • Trade union membership fees (Fagligt kontingent)
  • Travel deduction (Rejsefradrag)
  • Unemployment, sickness and parental leave benefits (Dagpenge)
  • Unemployment insurance fund (A-kasse)
  • Value-added tax, VAT (Moms)
  • VAT refund (Momsrefusion)
  • VAT refund for tourists (Momsrefusion til turister)
  • VAT return (Momsangivelse)
  • Vehicle registration tax (Registreringsafgift)
  • Withhold (Indeholde)
  • Withhold pay (Trække i løn/indkomst)
  • Withholding rate (Trækprocent)
  • Work permit (Arbejdstilladelse)
  • Double taxation agreement/convention (dobbeltbeskatningsaftale/-overenskomst)
  • Green taxes
  • Excise duty
  • Gross pay (Bruttoløn)
  • Accommodation allowance (Godtgørelse for logi)