If you compare your preliminary income assessment and your tax assessment notice for 2022, you can see why you have to pay outstanding tax.

Outstanding tax may be caused by:

• The interest expenses in your tax assessment notice are lower than those in your preliminary income assessment (due to refinanced mortgage or sale of home, for example)
• Your employment allowance in your tax assessment is lower than that in your preliminary income assessment (as you have stopped working or your income has been lower than expected, for example. The state education grant, unemployment, sickness and parental leave benefits (dagpenge) and pension do not entitle you to an employment allowance)
• The deduction for transport between home and work in your tax assessment notice is lower than that in your preliminary income assessment
• You have bought a home during the year and the property value tax is not stated in your preliminary income assessment
• Your private pension contributions are not as high as stated in your preliminary income assessment
• You have made a profit on securities
• Holiday pay in connection with change of job (holiday pay is taxed in the year it is accrued)
• You have used your primary tax card for two different jobs in the same period. You can see this from your payslips.
• You are missing a deduction in your tax assessment notice which you have to enter yourself (this could be deduction for transport between home and Work or travelling expenses.

 Read more about the difference between the preliminary income assessment and the tax assessment notice.

3 July 2023 is the deadline for voluntary payment of outstanding tax. If you fail to pay, we will calculate your outstanding tax and include interest charges up to DKK 22,503 in your taxes for 2024.

Outstanding tax exceeding DKK 22,503 will be charged in three instalments, one in August, one in September and one in October 2023.

If you register to pay your outstanding tax via Nets direct debit service (Betalingsservice), the amount will be paid automatically. Once the payment appears from your payment summary from Nets direct debit service, it will happen automatically.

We will send a message to your digital mailbox when it is time to pay the first instalment. 

• If you pay your outstanding tax between 1 January and 3 July 2023, you will be charged interest on a daily basis at an annual rate of 1.7% from 1 January until the day when you make the payment.
• If you pay your outstanding tax after 3 July 2023, you will pay a fixed interest charge of 3.7%.
• If you have not paid your outstanding tax by 3 July 2023, it will be included in your tax for 2024 along with an interest charge, however, only up to a maximum of DKK 22,503. If your outstanding tax exceeds DKK 22,503, it will be collected in three instalments in August, September and October. We will notify you via Digital Post when it is time to pay the first instalment.

If you pay right away

1. Log on to E-tax (TastSelv)
2. Select 'Betal skat' (Pay tax)
3. Pay with Dankort or via your online banking

Please note that you have to round off the amount 

If you pay in three instalments later in the year

Outstanding tax exceeding DKK 22,503 will be charged in three instalments in August, September and October 2023. You will be notified in your digital mail box when it is time to pay the first instalment.

If you sign your outstanding tax up for Nets direct debit service (Betalingsservice), the instalments will be paid automatically. Once the payment appears from your payment summary from Nets, it will be paid automatically.

If, previously, you received a tax refund you were not entitled to before 1 September, it will be charged in three instalments in October, November and December.

If you have received giro transfer forms from the Danish Tax Agency (Skattestyrelsen) which you are unable to pay, you can set up a payment plan.

Please call us on (+45) 72 22 28 21 for further information.

You can calculate whether you have paid too little or too much tax in 2022. However, to do so you need to know your financial situation very well as you will have to enter all relevant amounts yourself.

Calculate your tax for 2023 (currently in Danish only)

Pensioners living outside Denmark who are not liable to pay tax in Denmark may sometimes be charged outstanding tax because we calculated tax on their pension.

Remember to change your tax assessment notice

Please log on to E-tax (TastSelv) and enter the pension not taxable in Denmark.

Change your tax assessment notice, box 28

In case you are unable to go online, you should complete the following form and send it to us:

Tax return for taxpayers with limited liability

If you already made the changes

In case you have already made the changes, you may disregard your first tax assessment notice. You will find your latest tax assessment notice in E-tax. The most recent one is the one that is valid.