Your tax assessment notice (årsopgørelsen) is a summary of your tax for the past year, showing your income, deductions and allowances and tax paid.

You can access your tax assessment notice for 2022 in E-tax. It tells you if you are entitled to a refund of overpaid tax or if you have paid too little tax last year. 

The deadline for making changes to your tax assessment notice was 1 May 2023.
If you didn't manage to do it before the deadline of 1 May 2023, you can still do it in E-tax. There, you can correct tax assessment notices from other years if you forgot to enter a deduction or an income. Read more about how you correct previous tax assessment notices.

If you run your own business, you have to report your business profit or loss (your business result) for income year 2022 by no later than 1 July 2023.
When you have reported and accepted your tax assessment notice, it will tell you if you are entitled to a tax refund of if you have to pay outstanding tax. Read more about how you report profit or loss on own business.

Please note that you can only get your tax assessment notice in Danish. 

If you want to see your expected income, deductions and allowances and tax for the 2023, you have to check your preliminary income assessment.

See and correct your tax assessment notice

We get most of the information for your tax assessment notice from your bank, your employer or student grant provider, for example. If your tax assessment looks right, you do not need to do anything. 

Deductions and allowances that you have to enter yourself:

Deduction for transport between home and work

Deduction for household services

Deduction for home improvement services

Profit or loss on shares and other securities (in Danish)

Profit or loss on cryptocurrency

Income from sharing economy activities (such as renting out your room, home or car)

Child maintenance (in Danish)

Maintenance payments (in Danish)

Food and accommodation and double housekeeping

Deductions for workwear, courses, etc.

The deadline for making changes to your tax assessment notice for 2022 is 1 May 2023.

Please note that you need to complete, file and accept your tax return for income year 2022 by early July 2023, even if you have nothing to add to the information listed in your service letter.

You should file a tax return if you:

  • are self-employed
  • have non-Danish income or property
  • own rental property that you do not live in personally
  • are an artist and are covered by the income equalisation scheme for artists
  • work with irregular financial year
  • own shares in investment project partnerships (ordinary or limited) (anparter) which are not subject to the rules governing such shares.

Read more about the tax return 

Understand your preliminary income assessment and your tax assessment notice

Grafikken viser en mand der holder to papirer oppe, som repræsenterer hhv. Årsopgørelsen og Forskudsopgørelse

Which is which?

Preliminary income assessment

This is our assessment of your tax budget (income and tax payable for the coming year).

  • Preliminary income assessment is:
  • Budget
  • Applies to next year
  • May be updated several times during the year

Tax assessment notice

This is our calculation of your final tax accounts for the past year (your actual earnings and tax payment).

  • Tax assessment notice is:
  • Accounts
  • Applies to the past year
  • Calculated once a year

When is it happening?

You can see your preliminary income assessment on each year from November.

You can see your tax assessment notice on each year in March.

What should I do?

Preliminary income assessment

Update your preliminary income assessment when it is available or if:

  • your income increases/decreases
  • you work more days from home than you usually do
  • you have received your frozen holiday pay
  • you raise a loan
  • you start/close a business

Tax assessment notice

Check your tax assessment notice and see if you are entitled to a refund or have to pay outstanding tax:

  • Check the information
  • Correct information if required

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