Your preliminary income assessment (forskudsopgørelse) is about to the current year. The tax assessment notice (årsopgørelse) is your final tax result for the past calendar year.

  • Your preliminary income assessment determines how much you are paid each month.
  • Your the tax assessment notice is available in March the following year.
  • The tax assessment notice tells you whether you have to too much or too little tax and have to either pay outstanding tax or are entitled to a tax refund.
  • What you enter in your preliminary income assessment is not automatically transferred to your tax assessment notice.

Change your preliminary income assessment

Your preliminary income assessment (forskudsopgørelse) decides how much 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 providers, such as your pension provider.

In November, we generate your preliminary income assessment the next year. It is based on the information that the we have from previous years. It is a good idea if you  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 make surethat you pay the right amount of tax each month.

Your tax assessment notice (årsopgørelse) is generated 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 we receive 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.

You are personally responsible for making sure that information we don't have is entered in both your preliminary income assessment and tax assessment notice. It is not enough 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.

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