Tax calendar

This tax calendar is designed to help you meet your tax obligations and to keep track of important tax dates during the year. Note that in Denmark, a tax year corresponds to a calendar year. Your tax is calculated on the income you have had during a calendar year, i.e. the income year.

January

Outstanding tax
The deadline for changes to your tax assessment notice is the beginning of May.

Reopening of the tax assessment notice
It is possible to get your tax assessment notice reopened via E-tax if you need to report new information after the deadline. Please note that you must provide us with an explanation for your changes.

Extended tax return
If you need to get an extended tax return form, you must inform SKAT about this in writing. For the exact deadline, please contact SKAT.

February Personal tax information 
Your tax information, which SKAT has received from for instance your employer, bank or unemployment fund, is available online in E-tax (TastSelv). Since the information will form the basis of your tax assessment notice you must report any income or deductions that SKAT does not know of. If you are entitled to a deduction for transport between home and work, you also need to include this.
 
Guide to E-tax (TastSelv)
March Tax assessment notice
Your tax assessment notice is available online in E-tax. The tax assessment notice shows how much tax you were obliged to pay and how much provisional tax you have actually paid during the year. In other words, you will be able to see if you have paid too much or too little tax. If you have paid too little, see above under "Outstanding tax". If you have paid too much, SKAT will credit any overpaid tax to your NemKonto (Easy Account). In case you do not agree with the figures stated in your tax assessment notice, you may change them online anytime you like. You can see the result of the changes immediately. Note that your tax assessment notice relates to the previous income year (i.e. the income you earned in the previous year).

Read more about the NemKonto and the tax assessment notice here:
 
NemKonto
 
Tax assessment notice

Extended tax return
The extended tax return is only sent by ordinary mail to taxpayers with income from own business, the renting out of property, or foreign income. This is what is meant by "extended" tax return. Of course, the extended tax return is also available in E-tax. If you are married to a taxpayer with an extended tax return, we provide you with service information online in E-tax. This is information about your earnings and deductions for the previous income year. You can check the information we hold about you and change it if necessary.

Tax assessment notice on paper
If you have not actively deselected the paper version of the tax assessment notice via E-tax, you will receive a paper copy by ordinary mail in April. The same applies to the service information mentioned above.
April If you own property, and SKAT has made an assessment of the value of your property the previous year (see more under October), you will be informed of the assessed value the following year.
May Changes to the tax assessment notice
The deadline for changes to your tax assessment notice is the beginning of May.

Reopening of the tax assessment notice
It is possible to get your tax assessment notice reopened via E-tax if you need to report new information after the deadline. Please note that you must provide us with an explanation for your changes.

Extended tax return
If you need to get an extended tax return form, you must inform SKAT about this in writing. For the exact deadline, please contact SKAT.
June -
July Filing deadlines for extended tax returns and other special tax returns
Deadline for filing extended tax returns, tax returns for limited tax liability, tax returns for foreign private or business income, and other special tax returns. Spouses to the taxpayers with these special tax returns are subject to the same deadline for the submission of their own personal tax returns.

Reopening of the extended tax return
It is possible to get your extended tax return reopened via E-tax if you need to report new information after the deadline. Please note that you must provide us with an explanation for your changes. If the explanation is not accepted, SKAT will charge you a penalty for reopening your extended tax return.

Outstanding tax
If you still have outstanding tax, SKAT will include the tax outstanding in your total tax payable for the next income year, with an added interest charge of 4%.

Complaint about public property assessment
You may file a complaint about the public property assessment that was carried out on 1 October the previous year. Privately owned property is assessed in uneven years and other property in even years. For the exact deadline, please contact SKAT.
August -
September Preliminary income assessment on paper
If you wish to receive your preliminary income assessment by ordinary mail in November, you must notify us in September. You can do so by calling SKAT at +45 72 22 18 18.
October Public property assessment
The value of property in Denmark is assessed every other year on 1 October by SKAT. Privately owned property is assessed in uneven years and other property in even years. Thus, the assessment will last two years, unless changes are made to the property. If so, SKAT will make a new assessment, which will be available to the property owner in March or April the following year. SKAT uses the assessment to calculate your property value tax bill.

Read more about the public property assessment and property value tax here:
 
Public assessment of property
 
November Preliminary income assessment
Your preliminary income assessment is available online in E-tax. If you notified us in September that you wish to receive your preliminary income assessment on paper, you will also receive it by ordinary mail. In the preliminary income assessment you can see your deductions, allowances and tax rate for the following year. Your employer will receive the information automatically. Note that the preliminary income assessment relates to the following income year, i.e. the income you will be earning next year.

Read more about the preliminary income assessment here:
 
Preliminary income assessment
December Changes to your preliminary income assessment
You can report changes to your preliminary income assessment via E-tax until the end of December.

Refund of overpaid tax
The deadline for claiming a refund of overpaid tax for the current income year is 31 December

Pension contributions
The deadline for making contributions to your pension scheme to obtain tax relief on these contributions in the current income year is 31 December. If you make the payment yourself, you must make sure to get a receipt stating that the payment was made no later than 31 December.
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