Your preliminary income assessment applies to the current year. The tax assessment notice is your final tax accounts for the previous year.

  • Your preliminary income assessment determines what you are paid each month.
  • You receive the tax assessment notice when the year has ended. It is ready in March.
  • The tax assessment notice tells you whether you have to pay outstanding tax or are entitled to a tax refund.
  • What you enter in your preliminary income assessment is not automatically included in your tax assessment notice.

Change your preliminary income assessment

Your preliminary income assessment determines what you are paid each month. It tells you your withholding rate and your total deductions and allowances.

When you change your preliminary income assessment, you also change your tax card, which will automatically be sent to your employer or other parties, such as your pension provider.

In November, you receive your preliminary income assessment from the Danish Tax Agency (Skattestyrelsen) which applies to the next year. It is based on the information that the Tax Agency has from previous years. It is a good idea to check to see if the figures are correct.

It is also a good idea to change your preliminary income assessment if your financial circumstances change to ensure that you pay the right amount of tax each month.

SKAT generates your tax assessment notice at the end of the year. Here, you can see whether you have paid too much or too little tax.

Information from your bank and employer etc. is included in the tax assessment notice

The tax assessment notice is based on figures which the Tax Agency receives from third parties, such as your bank or employer. This includes salary/wages, pensions, unemployment, sickness and parental leave benefits (dagpenge), interest on bank loans, trade union and unemployment fund fees, which are automatically submitted to the Tax Agency and included in your tax assessment notice.

Examples of the connection between the preliminary income assessment and the tax assessment notice

You are personally responsible for ensuring that information we do not have appears in both your preliminary income assessment and tax assessment notice. It is not sufficient just to enter the information in your preliminary income assessment. You must enter the information once more when your tax assessment notice becomes available and you know the final, correct figures.

In your tax assessment notice In your preliminary income assessment
Deduction for transport between home and work Deduction for transport between home and work
Deduction for wage costs in connection with
household services (servicefradrag/håndværkerfradrag)
Changing income
Shares and securities Interest expenses
Renting out of residential property and rooms Selling a home
Maintenance Buying a home
Child support Allowances, deductions and tax on divorce
Tax-free travel allowance State education grant (SU) and tax
Other employment-related expenses You stop working, retire or retire early
Fees Starting a business
Deductions for childminders
Other deductions and allowances

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