Tax balance

When we check whether your preliminary income assessment should be updated, we compare the following figures in your tax assessment notice for past year and your preliminary income assessment for the current year:

• Income such as salary, unemployment benefits and pension
• B-income and fees
• Contributions to pension schemes, lifelong and annuity pension schemes
• Interest expenses on bank loans, mortgage loans and student loans
• Income from capital such as interest income and rental income
• Tax deductions for transport between home and work, unemployment insurance contributions, trade union fees and childminders
• Business amounts such as profits, interest income, interest expenses and employer contributions

If the figures in your tax assessment notice (årsopgørelse) differ from those in your preliminary income assessment, we will propose to change your preliminary income assessment using the figures from your tax assessment notice.  

This also applies if we receive new information about your income from your employer, pension provider, unemployment insurance fund or similar.

However, we can’t guarantee that we have the most up-to-date information about your finances. You should therefore check it yourself.

If you pay B-tax in instalments (because you are self-employed or receive fees, for example), we will also change these instalments if you accept or make changes to our proposal.

We'll write to you if you receive new giro transfer forms in our self-service system E-tax (TastSelv). If you are exempt from Digital Post, we will send the giro transfer forms to you by post.

If you usually pay B-tax by direct debit (Betalingsservice), we'll adjust the amount for you. However, you should still check that the B-tax instalments appear in your payment overview.

B-tax already paid is included

In the proposal, we show how much B-tax we expect you to have already paid for the year. This amount corresponds to the B-tax you were due to pay. 

If you haven’t paid the full amount, you should go to field 342 and enter the amount you have actually paid in B tax before approving the proposal. 

The B-tax you have already paid will then be included in your updated preliminary income assessment and the new B-tax instalments. 

If you accept our proposal for a new preliminary income assessment, it will take effect in your salary payments from the following month onwards.

This may mean that your salary payments increase or decrease so that you're paid more or less money or that your B-tax instalments change.  

If you only realise that you disagree with our proposal when you receive your salary or your new B-tax instalments, you can still update your preliminary income assessment. There will simply be one month where the amount was incorrect. Once you update it, your tax card will be corrected for the rest of the year.

About periods with an incorrect preliminary income assessment

If there are one or more months where your preliminary income assessment was incorrect, this will be taken into account when you update it. This means that overall, you will still pay the correct amount of tax during the year.