When can I apply for a deferral?

If you appeal against a decision in a tax case, you can apply for a deferral if you:

  • apply for a review of the decision
  • file an appeal against the decision with the Danish Tax Appeals Agency (Skatteankestyrelsen)
  • bring the decision before the courts.

This means that you can apply for a deferral of payment of the portion of the tax you are appealing against until your appeal has been decided. 

When will I not be granted a deferral?

You will not be granted a deferral:

  • for the portion of the outstanding tax that is included in next year’s provisional tax (included outstanding tax)
  • if you file an appeal against a refusal to review a case
  • if you file an appeal against a decision that has not resulted in a tax demand
  • if you file an appeal against a decision where the tax demand has already been paid
  • if you file an appeal against a decision with the Ombudsman of the Danish Parliament
  • if you file an appeal against municipal taxes and fees (property tax and parking fees, for example).

Deferral of payment of customs duties is generally conditional on security being provided. Read more in our Danish-language legal guide

Please note: If you want to apply for a deferral from the Danish Debt Collection Agency (Gældsstyrelsen), please apply via this link

You can apply for a deferral yourself, or your adviser can apply on your behalf.

To apply for a deferral, please fill in the digital application form.

Fill in the digital application (form 51.069)

You need your MitID in order to use the digital application form.

Alternatively, the application form is available as a PDF which you can fill in and send to us.

The form must be sent by post to:
Nykøbingvej 76
Bygning 45
4990 Sakskøbing

Remember to enclose/attach the following documents to your application:

  • Copy of the complaint/writ
  • Copy of acknowledgement of receipt of the appeal/writ by the appeal body
  • Copy of the decision you are appealing against, if relevant.

The application for a deferral does not in itself have a suspensive effect. This means that a deferral will not be recorded until we have made a decision on your application. As a result, you will continue to receive reminders for the amount you owe. If you receive letters about enforced collection, please contact The Debt Collection Agency

Until we have made a decision on deferral, your payments, including payments obtained via enforced collection, may reduce the size of the tax demands you are seeking a deferral for. It also means that you will not get back the amounts you have paid, even if we decide to grant you a deferral at a later stage.

Even if you have been granted a deferral, we may set off amounts owed to you by public authorities. If a public authority owes you money, such as a tax refund, the money will not be paid to you. Instead, we set off the amount so that the refund is used to pay off all or part of your debt. We will inform you if this happens.

Even if you have been granted a deferral, interest will continue to be added from the original payment deadline until the full amount is paid. A deferral will also cover this interest. The interest is not tax deductible.

Click here for information on the interest and fees charged by the Tax Agency for late payment or non-payment.

You must still pay the interest that has been added during the period when the outstanding tax was not paid, even if your appeal is upheld. If your appeal is successful, you will receive interest compensation. You are not required to pay tax on the interest compensation.