1. You state a deduction for transport between home and work of DKK 9,000 in your preliminary income assessment. (There is no prior deduction for transport between home and work in your preliminary income assessment).
  2. The Danish Tax Agency (Skattestyrelsen) generates a new preliminary income assessment and a new tax card so that the new deduction is incorporated in your total withholding rate and allowances and deductions. This means that you benefit from the deduction value during the year.
  3. When you receive your tax assessment notice, the deduction for transport between home and work may not be included. This may be because your employer has not informed us thereof or has submitted incorrect information.
  4. The deduction you have obtained is therefore lower than you expected, and you may thus have to pay outstanding tax.
  5. When you (again) state the deduction for transport between home and work - now in the tax assessment notice - the deduction will be incorporated in the total tax calculation. And this will then mean that you have to pay less outstanding tax or that you will get a tax refund (overpaid tax).
  1. The interest on your mortgage changes during the year. This means that the interest deduction included in your preliminary income assessment is incorrect. If you do not change the interest amount in your preliminary income assessment, you will get a deduction which is too low or too high during the year.
  2. If you change the interest amount, the Danish Tax Agency (Skattestyrelsen) will generate a new preliminary income assessment and a new tax card where the correct interest rate is incorporated in the provisional tax. You will then obtain the correct deduction during the year.
  3. When you receive your tax assessment notice, the correct interest will be included. This is not because we have transferred the new information which you provided earlier, but because we receive information on the interest from your bank and mortgage credit institution.

 

Please see our legal guide (in Danish) for further legal information.