How to appeal

If you disagree with a decision made by one of the agencies of the Danish Customs and Tax Administration (Skatteforvaltningen), you have the right to appeal.

• The deadline for appeal against a decision is 3 months.
• Until and including 31 December 2025 the fee is DKK 1,200.
• From 1 January 2026, the appeal fee is DKK 1,300.
• You have to pay the fee at the same time as you submit your appeal.

It is free of charge to appeal against a decision in a matter of debt collection or against a decision about access to relevant documents.

When we send you our decision we enclose a description of the appeals procedure so you know what you can appeal against and how you do so.

If you are unhappy with the way one of the agencies of the Danish Customs and Tax Administration (Skatteforvaltningen) has processed your case, you can submit your complaint to the Administration and Services Agency of the Danish Ministry of Taxation (Administrations- og servicestyrelsen). You can complain about matters not relevant to the actual decision such as long processing time, insufficient guidance or the attitude of an employee.

How to make a complaint about case processing (adst.dk - link in Danish)

Complaints about case processing will be handled according to instructions in SKM2018.349.SKTST.

if you wish to bring a decision before the courts, you must do so within three months of the date of the decision. You file a writ (stævning) with your local district court (byret). If you are not a resident or you do not have an address in Denmark, you must file the writ with the Copenhagen City Court (Københavns Byret).