Tax assessment notice (årsopgørelse)

Your tax assessment notice (årsopgørelsen) is a summary of your tax for the past year, showing your income, deductions and allowances and tax paid.

Your tax assessment for 2023 will be ready for you in E-tax (TastSelv) on 11 March 2024

It tells you if you are entitled to a refund of overpaid tax or if you have paid too little tax last year. The deadline for making changes to your tax assessment notice for 2023 is 1 May 2024.

If you didn’t manage to do it before the deadline of 1 May 2022, you can still do it in E-tax. There, you can change your tax assessment notices from other years if you forgot to enter a deduction or an income. Read more about how you correct previous tax assessment notices.

If you run your own business, you have to report your business profit or loss (your business result) for income year 2023 by no later than 1 July 2024. When you have reported and accepted your tax assessment notice, it will tell you if you are entitled to a tax refund of if you have to pay outstanding tax. Read more about how you report profit or loss on own business.

If you want to see your expected income, deductions and allowances and tax for 2024, you have to check your preliminary income assessment.

See and change your tax assessment notice

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We get most of the information for your tax assessment notice from your bank, your employer or student grant provider, for example. If your tax assessment looks right, you do not need to do anything.

Deductions and allowances that you have to enter yourself:

Deduction for transport between home and work

Deduction for household services

Deduction for home improvement services

Profit or loss on shares and other securities

Profit or loss on cryptocurrency

Income from sharing economy activities (such as renting out your room, home or car)

Child maintenance (in Danish)

Maintenance payments (in Danish)

Food and accommodation and double housekeeping

Deductions for workwear, courses, etc.

Declaring non-Danish income

Working in Denmark but living in another country

General rules for cross-border workers

Private-sector Oeresund commuters

Public-sector Oeresund commuters

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Please note that you need to complete, file and accept your tax return for income year 2023 by 1 July 2024, even if you have nothing to add to the information listed in your service letter.

You should file a tax return if you:

are self-employed
have non-Danish income or property - read more about non-Danish income here
own rental property that you do not live in personally
are an artist and are covered by the income equalisation scheme for artists
work with irregular financial year
own shares in investment project partnerships (ordinary or limited) (anparter) which are not subject to the rules governing such shares.

Understand your preliminary income assessment and your tax assessment notice

Which is which?

Preliminary income assessment

This is our assessment of your tax budget (income and tax payable for the coming year).

Budget
Applies to next year
May be updated several times during the year

Tax assessment notice

This is our calculation of your final tax accounts for the past year (your actual earnings and tax payment).

Accounts
Applies to the past year
Calculated once a year

When is it happening?

You can see your preliminary income assessment on www.skat.dk/tastselv each year from November.

You can see your tax assessment notice on www.skat.dk/tastselv each year in March.

What should I do?

Preliminary income assessment

Update your preliminary income assessment when it is available or if:

your income increases/decreases
you work more days from home than you usually do
you have received your frozen holiday pay
you raise a loan
you start/close a business

Tax assessment notice

Check your tax assessment notice and see if you are entitled to a refund or have to pay outstanding tax:

Check the information
Correct information if required

You find your tax assessment notice (årsopgørelse) in E-tax (TastSelv).

If you are subject to full tax liability you can get one of two tax assessment notices depending on whether you have outstanding tax to pay or if you are entitled to a tax refund.

Please see the following examples of both types.

Full tax liability, outstanding tax

Example, Tax assessment notice, full , outstanding tax

Full tax liability, tax refund

Example, Tax assessment notice, full, tax refund

You find your tax assessment notice (årsopgørelse) in E-tax (TastSelv).

If you are subject to limited tax liability to Denmark, you get a service letter. The letter holds information that is not included in your tax assessment notice and which is primarily reported to us by third parties.

Please see examples of a service letter and the 2 types of tax assessment notice you can get.

For further legal information in Danish see our legal guide .

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Your tax assessment notice is ready

Tax assessment notice (årsopgørelse)

Your tax assessment for 2023 will be ready for you in E-tax (TastSelv) on 11 March 2024

Deductions and allowances that you have to enter yourself:

You should file a tax return if you:

Understand your preliminary income assessment and your tax assessment notice

Which is which?

Preliminary income assessment

Tax assessment notice

When is it happening?

What should I do?

Preliminary income assessment

Tax assessment notice

Full tax liability, outstanding tax

Full tax liability, tax refund

Service letter

Limited tax liability, outstanding tax

Limited tax liability, tax refund

Your tax assessment notice is ready

Tax assessment notice (årsopgørelse)

Your tax assessment for 2023 will be ready for you in E-tax (TastSelv) on 11 March 2024

Important to know about your tax assessment notice

Tax return/extended tax return

Preliminary income assessment and tax assessment notice - see the difference

Translated examples of a tax assessment notice