You can only have your tax assessment notice for earlier years changed under special circumstances. You need to make a request to have the change made and you need to explain the reason and document the relevant changes. You can read more in Danish in our legal guide section A.A.8.2.2.2.
What do we mean by special circumstances?
Generally, it must be external matters affecting your situation which neither you nor your consultant can be held accountable for. If you or your consultant have forgotten to enter a deduction/an allowance, have misunderstood the rules or have made an incorrect entry in your records, you can't have your tax assessment notice changed.
However, the fact that you can't both deduct the wage costs for household service and home improvement services and have an income from solar cell panels or wind turbines for private homes is a valid reason for having your tax assessment notice changed.
If you haven't previously filed your tax return and we have assessed your income based on an estimate, it's not a valid reason for changing your tax assessment notice. Consequently, you can't expect to have your tax assessment changed just because you have somebody else prepare your accounts and tax return.
Income that is not stated in your tax assessment notice may be considered special circumstances.
You can have your tax assessment notice changed if:
- The base, on which your tax assessment is generated, has been changed as, for example, you have been ordered to repay your state education grant (SU) or unemployment, sickness and parental leave benefits (dagpenge), or because we have approved that a compensation you already have received must be distributed differently.
- You or your spouse’s tax assessment has been changed for a previous income year and it has an impact on the current income year.
- A non-Danish tax authority has made a decision that has an impact on how you are taxed.
- Past practice has been set aside by a court or the Tax Assessment Council (Skatterådet).
- The Tax Assessment Council has reversed a decision made by a tax appeals board.
- A change in the transfer sum for an asset pertaining to another person whom you have bought something from or sold something to.
- There are other special circumstances, for example long-term illness or mistakes made by the authorities.
You need to submit your request to us no later than six months after you have become aware of the matter that makes you want to change your tax assessment notice.
You can only make changes to your tax assessment notice due to special circumstances. You need to specify what you want to change and why. Remember to attach or enclose relevant documentation.
Request a change in a previous tax assessment notice (MitID is required)
If you don't have MitID or if you have authorised somebody else (your accountant for example), you need to submit your request via the option Write to us in E-tax.
We can change your tax assessment notice under special circumstances
If we find that special circumstances apply, we can also change your tax assessment notice after the ordinary deadline. Read more in our Danish-language legal guide. Read more in our Danish-language legal guide, section A.A.8.2.2.1.
You can also read about the rule for extraordinary reopening of a case in Danish in section 27 of the Danish Tax Administration Act (Skatteforvaltningsloven).