Preliminary income assessment and tax assessment notice
Your preliminary income assessment (forskudsopgørelse) is a statement of your income and deductions for the current year, so it's a kind of your tax budget. The tax assessment notice (årsopgørelse) is your final tax result for the past calendar year.
- Your preliminary income assessment determines your monthly tax payment and as a result also your post-tax income.
- Your tax assessment notice is available in March the following year.
- The tax assessment notice tells you if you have paid too much or too little tax during the year, and it tells you if you get a tax refund or have to pay outstanding tax.
- What you enter in your preliminary income assessment is not automatically transferred to your tax assessment notice.
For further legal information in Danish see our legal guide .