You can apply for a binding ruling from us if you are in doubt about what a specific transaction will mean for you or your business’s payment of tax, VAT or duties.

A fee of DKK 400 is charged for a binding ruling. You can apply for a binding ruling either online or use the paper form. The average response time is three to six months.

If you need a binding ruling on vehicle registration tax, please apply for it at Binding ruling on vehicle registration tax.

You can submit an application for a binding ruling as an individual or on behalf of your business. This applies regardless of whether your business is a sole proprietorship, a private limited company or a public limited company. You can also submit an application on behalf of an association or another organisation.

You may apply for a binding ruling on the consequences of something that you intend to do or something that you have already done.

You may apply for a binding ruling on the consequences for yourself, your business, organisation or a party that you represent.

You may also submit an application for a binding ruling for other parties if you intend to carry out a transaction that will have tax and duty consequences for those parties.

You cannot apply for a binding ruling on customs-related matters

You cannot apply for a binding ruling on the tax effects of customs legislation.

You must typically submit documentation together with your application for a binding ruling.

As an individual your application may concern:

The following should be submitted together with your application:

  • The agreement between buyer and seller – often contract note or deed of transfer.
  • Land development declarations if you apply for a binding ruling on whether the profit from your owner-occupied home is tax-free (for plots of more than 1,400 m2). This means a declaration from, for example, the municipality’s technical administration about whether an independent plot can be parcelled out for building purposes.
  • Assessments of the sales price, for example from an estate agent or appraiser.
  • Leases and tenancy agreements if we are to consider the renting out of the property when it is sold.

The following should be submitted together with your application:

  • Your employment contract.
  • Documentation of your working hours, such as work schedules.
  • Lease or tenancy agreement for your temporary home.

The following should be submitted together with your application:

  • Documentation of your expenses for the supplementary education.
  • Documentation of the content of the supplementary education.

The following should be submitted together with your application:

  • Documentation of the employment, such as employment contract.
  • Documentation of a home you have kept in Denmark, such as a lease or tenancy agreement.
  • Documentation that you are renting out your home in Denmark, such as a lease or tenancy agreement.

The following should be submitted together with your application:

  • Budgets for the business.
  • Documentation of budgetary figures, for example from your industry association.
  • Business plan for the business.
  • Documentation of your industry knowledge, such as diplomas or exam certificates.

The following should be submitted together with your application:

  • Documentation of your expenses, such as invoices.

The following should be submitted together with your application:

  • Arrangement settlement, debt rescheduling, receipt in completion of the account, judgment or other documentation that you have had a debt reduced.
  • An itemisation of the proportion of the debt reduction that concerns interest.

The following should be submitted together with your application:

  • The agreement on how the work is to be performed, for example who pays, who makes tools available and when the work will be performed.

As a business your application may concern:

The following should be submitted together with your application:

  • The agreement between buyer and seller – often contract note or deed of transfer.
  • Latest tax accounts for the seller showing the depreciation basis for the property and the total depreciation of the property.
  • Land development declarations if you apply for a binding ruling on whether the profit from your owner-occupied home is tax-free (for plots of more than 1,400 m2). This means a declaration from, for example, the municipality’s technical administration about whether an independent plot can be parcelled out for building purposes.
  • Assessments of the sales price, for example from an estate agent or appraiser.
  • Leases and tenancy agreements if we are to consider the renting out of the property when it is sold.

The following should be submitted together with your application:

  • Agreement, contract note or invoice.
  • In connection with a sale, you must submit the latest tax accounts.
  • Information about value written down for tax purposes if you have a question about profit or loss.
  • Rental agreement for rental assets or assets you have purchased for rental purposes, such as machines or cars.

The following should be submitted together with your application:

  • The agreement between the parties.
  •  The price of the fixed asset you wish to transfer, such as a car or real property.
  • External assessments of the sales price, for example from an estate agent or appraiser.

The following should be submitted together with your application:

  • Constitutional documents.
  • A statement of the acquisition cost of the shares for tax purposes.
  • Goodwill calculation. That is a calculation of the value of the clientele and/or business connections.
  • Tax accounts for the past three years, including draft tax accounts for the year before the conversion year.

The following should be submitted together with your application:

  • Budgets for the business.
  • Documentation of budgetary figures, for example from your industry association.
  • Business plan for the business.
  • Documentation of your industry knowledge, such as diplomas or exam certificates.

The following should be submitted together with your application:

  • Documentation of your expenses, such as invoices.

The following should be submitted together with your application:

  • Arrangement settlement, debt rescheduling, receipt in completion of the account, judgment or other documentation of debt cancellation.
  • An itemisation of the proportion of the debt reduction that concerns interest.

The following should be submitted together with your application:

  • The contract between the business and its stakeholders (stakeholder contract).

The following should be submitted together with your application:

  • Statutes of the association or foundation.
  • Documentation that the conditions for exemption from VAT have been met, such as course descriptions in connection with teaching.

The following should be submitted together with your application:

  • Agreements and contracts showing that you have paid VAT on the expenses of the business.
  • If you are applying for a binding ruling on behalf of a business which provides both VAT-exempt and VAT-liable services, you must state the part of the 25% VAT for which you are entitled to a deduction. That is the ratio between VAT-liable and VAT-exempt services.

We receive a number of applications for binding rulings for which there is no need to submit an application.

We have gathered some of the typical questions and answers here:

Read more about Selling a home.

If you want to apply for a binding ruling online, please follow the steps below:

  1. Complete the form Application for a binding ruling (online) and save it on your computer.
  2. Submit the completed form, including any documentation, and pay the DKK 400 fee using our online payment facility.

Read more under 'What documentation must be attached/enclosed?' above.

If you want to apply for a binding ruling by post, please follow the steps below:

  1. Complete the paper form Application for a binding ruling (by post), save it on your computer and print it.
  2. Pay the DKK 400 fee via online banking.
  3. Submit the completed form together with any documentation to:

Skatteforvaltningen
Nykøbingvej 76
4990 Sakskøbing
Denmark

Read more about documentation under 'What documentation must be attached/enclosed?' above.

How to pay the DKK 400 fee

We will not process your application until you have paid the fee. You must pay via online banking.

Paying the fee via Danish online banking:

  • Use payment form type +73 and creditor no. +81450536.
  • In the message field, write ‘binding ruling’, your name and the civil registration number (CPR) or business registration number (CVR). that the binding ruling concerns.

Paying the fee via online banking from abroad:

  • Use IBAN: DK 6502164069074065 and BIC/SWIFT code: DABADKKK.
  • In the message field, write ‘binding ruling’, your name and the civil registration  number (CPR) or business registration number (CVR) no. that the binding ruling concerns.

The Tax Assessment Council (Skatterådet) issues binding rulings on matters of general public importance. The Tax Assessment Council generally issues a binding ruling within five to six months.

Read more in Danish about the Tax Assessment Council at the Tax Assessment Council's website (www.skatteforvaltningen.dk).