When your child gets a tax assessment notice (årsopgørelse)
Your child will receive a tax assessment notice when it is time for him/her to start paying tax, see the below examples.
Children and young people are liable to pay tax if they:
- have an after-school job;
- own shares and other securities and receive returns on them;
- receive pension (for example from a deceased parent);
- earn money from gaming, participation in e-sports, as youtuber, influencer and more.
As a parent, you are responsible for handling your child’s tax affairs, checking the tax assessment notice and the like.
All young people will get a tax assessment notice from the year in which they turn 15. Even if they use their tax exemption card, for example for their after-school job.
For further legal information in Danish see our legal guide .