B-income is income on which tax and labour market contributions (AM-bidrag) have not been withheld by your employer, for example if you work freelance or have been paid a fee for giving a concert or a lecture.

It is your responsibility to pay tax and labour market contributions on such income.

Minor B-income: Pay tax using Dankort or online banking

Regular B-income: Enter regular B-income in your preliminary income assessment, field 210

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

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