Tax return for companies and foundations

Provisional tax is payable twice a year in equally large amounts. From February and onwards, the company can see its provisional tax in E-tax for businesses (TastSelv Erhverv). The company may increase or decrease the instalment. The instalments are calculated to be 50% of the company's average corporation tax for the previous three years.
 
The payment deadline for the provisional tax is 20 March for the first instalment, 20 November for the second and 1 February for the third optional instalment.
 
Changes must be made to instalments prior to payment. Otherwise, we may return exess payment.

It is important to report changes before you pay, otherwise you may risk that your payment is returned.

You can see your company tax assessment notice in E-tax for businesses > Contact > Message archive.

If the company has outstanding tax to pay, it's done via its Tax Account.

The payment ID to be used is stated in the tax assessment notice or under the company's Tax Account in E-tax for businesses > Tax Account > Master data.

If the company is part of joint taxation, it's the administration company that get the tax assessment notice. Payment will be charged via the Tax Account of the administration company.

You must file your tax return via E-tax for companies in E-tax for businesses (TastSelv Erhverv). The filing deadline is six months after the end of the income year, however no later than 1 September the following year. Companies that are being dissolved must submit a notification to the Danish Tax Agency (Skattestyrelsen) within 1 month after the dissolution of the company with a calculation of income for the closing tax year.

If the company does not file its tax return within the deadline, it will be charged a penalty for late filing of DKK 400 for each day by which the deadline is exceeded. However, maximum DKK 10,000.

We calculate the penalty for each of the companies of a joint taxation group that has not filed its tax return on time. The maximum penalty of DKK 10,000 is thus calculated per company and the total penalty is charged via management company’s the tax assessment notice.

You can apply to be fully or partially exempt from the penalty tax if the reason you exceed the filing deadline is due to special circumstances.

Please inform us about the special circumstances to consider and submit the relevant documentation.