Tax return for companies, foundations and associations

If you don't file the tax return within the deadline, you will be charged a penalty for late filing of DKK 400 for each day you exceed the deadline. However, maximum DKK 10,000 per company. We calculate the penalty for each of the companies of a joint taxation group that has not filed its tax return on time. 

Foundations and associations meet the reporting obligation by making a special statement (according to section 15 of the Danish Foundation Tax Act). In this case the penalty is DKK 1,000.

And the penalty is automatically included in the tax assessment notice.

If you don't file your tax return, we estimate the profit of the company, the foundation or the association. And you will be taxed accordingly.

In the events log in E-tax for companies (DIAS), you can see when the tax return was filed and who did it on behalf of the company. Read more about the events log under 'Important functions in E-tax for companies (DIAS).

Apply for penalty exemption in special circumstances

You can apply to be fully or partially exempt from the penalty if you miss the deadline due to special circumstances.

Among other things, you have to state the special circumstances that you find that we have to take into consideration and attach relevant documentation.

Apply for exemption from penalty (virk.dk)

Please note that you also have to file the tax return even if the company, the foundation or the association has no taxable income for the relevant income year. 

This could be

• if you had no financial activity during the income year
• if you made no profit during the income year
• if the company, the foundation or the association was just registered and have had no income yet

You need to enter all relevant information in the tax return, also if you had no taxable income. And you need to meet the filing deadline.

In the event that you don't file your tax return, we will estimate the tax of your company, foundation or association. And we will do so based on your previous tax returns.

If you don't file the tax return before the filing deadline, you will be charged a penalty of DKK for each day that the deadline is exceeded, though a maximum of DKK 10,000 per company.

The penalty will automatically be included in the tax assessment notice of the company, foundation or association.

The responsibility of the subsidiary 

Companies that are jointly taxed but that are not the management company can file their own tax returns. But the total taxable income and possible loss of all the jointly taxed companies will be filed in the tax return of the management company.

In E-tax for companies (DIAS) the subsidiary can only see its own data and who is the management company.

The responsibility of the management company

A management company files its own tax return which includes the taxable income for all the jointly taxed companies.

The management company also has to file a possible distribution of loss of the companies and all interest losses of the companies for the income year.

It's the responsibility of the management company that tax returns are filed for the entire group of jointly taxed companies. The management company may also file the tax return of all its subsidiaries.

The management company can access the tax returns of all the jointly taxed companies in E-tax for companies (DIAS) at the page "Oplysningsskema" (Tax Return). The management company may switch back and forth between itself and a subsidiary by choosing the relevant company on the left-hand side.