You can no longer apply for A-tax loans. If your business was granted an interest-free loan via the Danish Parliament's A-tax and labour market contributions loan scheme in connection with COVID-19, you can read about the conditions for keeping the loan and the repayment deadlines below.

The business must repay the loan via its tax account. The loan will appear as a future entry in your business tax account with a payment deadline. You repay the loan as other claims are repaid in the tax account.

The size of the loan corresponds to the amount your business reported on time during the settlement period.

A-tax loan Settlement period Application period Payment deadline
1 August 2020 and December 2020 3 February 2021 to 31 March 2021 1 November 2022
2

Small and medium-sized businesses: January 2021

Large businesses: February 2021

8 March 2021 to 8 April 2021 1 April 2022
3

Small and medium-sized businesses: September 2020 and February 2021

Large businesses: September 2020 and March 2021

9 April to 7 May 2021 1 June 2022
4

Small and medium-sized businesses: March 2021

Large businesses: April 2021

10 May to 7 June 2021 1 February 2023
5 October 2020 8 June 2021 to 22 June 2021 1 May 2023

If you want to repay your loan before the deadline, you can send us a message via E-tax for businesses. Please state the type of loan and which date you want to make the payment. Please note that you cannot repay the loan until after 7 days after you notify us. Next, we will change the payment deadline for your loan and you can repay it. The loan will continue to appear from the account status in your Tax Account.

If, during the loan period, the business no longer meets the loan requirements, the loan must be repaid immediately after the business no longer meets the requirements.

If the business closes, the loan must be repaid two weeks after the business’s registration ends.

In order to keep the loan, businesses:

  • may not be under bankruptcy, reorganisation proceedings, voluntary liquidation or compulsory winding-up
  • may not have provided security or been ordered to provide security under section 11 of the Danish Tax Collection Act (Opkrævningsloven). Read more in our Danish-language legal guide
  • may not have one or more tax estimates which have not been replaced by a declaration
  • may not have a natural or legal person who has been convicted of tax fraud within the past ten years, and who:
    • owns the business
    • actually runs the business
    • is a member of the business’s board of directors or executive board
    • is a branch manager in the business
  • may not have changed 50% or more of the ownership during the period from 17 December 2020 up to and including the loan application date. It is, however, possible to apply if you enclose an auditor’s statement confirming the ownership
  • may not be a public institution
  • may not be a financial undertaking or credit institute according to section 5(1) paras (1) and (2) of the Danish Financial Business Act.
  • may to have an active CVR or SE number (central business reg. no./VAT no.). If a CVR no. ceases to exist (it could be a merger between two businesses), the business is no longer entitled to the loan and we will cancell the loan.

Businesses that owed money to the state could apply for a loan. If a loan was granted, it would not be paid to your business but used to fully or partially cover the debt of your business. This way your business actually obtained an interest-free extension of payment.

Other corona aid packages should not be considered debt to the state in this connection.

If, on one or more occasions, you forget or fail to make a declaration after your business has been granted a loan, the business no longer meets the conditions. As a result, the loan must be repaid once the business no longer meets the conditions.

Get an email reminder of your deadlines

We want to help you make your declarations on time so you do not risk having your loan cancelled. If you have entered your email address in E-tax for businesses, we can send you an automated reminder stating your deadlines. As a result, we encourage you to state your email address or check if the one you have already provided in E-tax for busiensses is correct. You may also want to check E-income to see if you have entered your email address there.

Read more in Danish about how you give us your email address or correct the one you have already provided.

Re-declaration of negative amount before the loan is paid out

If, before the loan was paid out, your business made a negative re-declaration (i.e. a declaration of a negative amount) of the declaration on which the loan was based, the amount would be offset against the loan before the remaining amount was paid out.

Re-declaration of negative amount after the loan is paid out 

If, after the loan was paid out, your business made a negative re-declaration (i.e. a declaration of a negative amount) of the declaration on which the loan was based, the amount would be offset against the loan before any payout of the remaining amount from the negative re-declaration.

When it is time to repay the loan, you can transfer the money via online banking, MobilePay and Visa/Dankort or Dankort to your Tax Account no sooner than five days before the deadline. If you make the payment via online banking, you have to remember to set teh payment date to the actual payment deadline, or no sooner than five days before. If you make the payment any earlier, it will be returned automatically.

Increase the refund limit to avoid that the payment is returned

When you want to repay the loan you have to make sure that the refund limit in your Tax Account is sufficiently high, otherwise the payment will be returned from your Tax Account to your business NemKonto. To keep the payment in your Tax Account, you can also log on to E-tax for businesses and change the refund limit in your Tax Account. You have to do so before you make the payment. Read more about increasing or lowering the refund limit.

Repayment of the loan may be used to cover old debt

If you have old debt in your Tax Account, it will be covered by the repayment of the loan. As a result, you cannot earmark your payment for repaying the loan. In your Tax Account, you can see what your payment has been used for under 'Kontostatus' (Status of account). If you have old debt, you can pay this debt before you repay your loan.

If your business cannot repay the loan on time, it will incur debt to the state on which interest is added. Interest is calculated according to interest rates in the tax account.

If your business’s total debt exceeds DKK 5000, it will receive a payment reminder. If the business still fails to repay, the debt will be transferred for collection.

If the business cannot repay the A-tax loan within the payment deadline, it may set up a payment arrangement. However, to do so the business must meet certain requirements.

  1. Log on to E-tax for business
  2. Click 'Skattekontoen' (The Tax Account)
  3. Click 'Stamoplysninger' (Master data)
  4. Copy the payment ID from this page
  5. make your payment via online payment

  1. Log on to E-tax for business
  2. Click 'Skattekontoen' (The Tax Account)
  3. Follow the guide 'Betal med Visa/Dankort' (Paying by means of Visa/Dankort. Link in Danish)

  1. Log on to E-tax for business
  2. Click 'Skattekontoen' (The Tax Account)
  3. Follow the guide 'Betal med Visa/Dankort' (Paying by means of MobilePay. Link in Danish)

If the business cannot repay the A-tax loan within the payment deadline, it may set up a payment arrangement. However, to do so the business must meet certain requirements.

Please call us on ( 45) 72 22 12 39 if you have any questions about the application, loan, repayment, etc.

We are ready to take your call on Mondays 9-17, Tuesdays, Wednesdays and Thursdays 9-16 and Fridays 9-14.