If you disagree with SKAT's decision or are unhappy with how your case has been handled, you can either:
- appeal against the decision or
- complain about the handling of your case.
If you disagree with SKAT's decision, you have the right to appeal. The appeal procedure is described in the decision letter.
- The deadline for making an appeal is three months.
- The fee for making an appeal is DKK 400.
What can you appeal against?
You can appeal against tax decisions, decisions about vehicle registration tax or property assessments.
Send your appeal to the Tax Appeals Agency
The Tax Appeals Agency decides whether the appeal should be heard by an appeals board or the National Tax Tribunal. If the appeal is referred to an assessment appeals board or a tax appeals board, the Tax Appeals Agency will guide you on the option of having your case heard by the National Tax Tribunal. Send your appeal to:
SkatteankestyrelsenVed Vesterport 6, 4. sal 1612 København V
Alternatively, you can submit your appeal online via the appeals portal of the Tax Appeals Agency at www.skatteankestyrelsen.dk/english.
If you are unhappy with the way SKAT has dealt with your case, you can send a complaint to SKAT. Examples of things that you might not be happy with are:
- unreasonable delays
- insufficient guidance
- the attitude or behaviour of SKAT staff.
Please note that your complaint about SKAT's handling of your case will not lead to any changes in your case.
Your complaint should be in writing and can be sent in two ways:
When SKAT has received your complaint, it will be forwarded to the director general responsible for the area in which your case was handled. If you are unhappy with the reply from the director general, you can ask the Director of Legal Protection (Borger- og retssikkerhedschefen) to consider the reply.
Please note that your complaint about SKAT's handling of your case will not change the specific decision made in relation to your case. However, there will be an assessment of whether you have been given a fair and correct treatment. Your comments may mean that SKAT will look into whether work procedures need to be changed.
Please also note that your case will continue to proceed despite your complaint about SKAT's handling of your case. This means that SKAT can proceed with your case.