Make a voluntary payment of your outstanding tax before 3 July 2023

Dear Sir or Madam

We are writing to you because you paid too little tax in 2022. Therefore, as shown on your tax assessment notice (årsopgørelse), you have to pay outstanding tax.

You can make a voluntary payment of part of or the full amount before 3 July 2023. If you don’t pay by the deadline, we will add an interest charge of 3.7% on top of your outstanding tax. This will then be added to your tax payments for 2024. This means that your allowance shown on your preliminary income assessment (forskudsopgørelse) for 2024 will be smaller and that you will have to pay more tax in 2024.

If you pay your outstanding tax in the period up to 3 July 2023, you will be charged interest on a daily basis at an annual rate of 1.7%. We add interest from 1 January up to the day you make the payment.

It’s not possible to get a payment arrangement.

If you have already paid your outstanding tax, please disregard this email.

How to pay your outstanding tax

Log on to our self-service system at skat.dk/tastselv
Select ‘Betal restskat’ (Pay outstanding tax)
Choose whether you want to pay the full amount at once
Click ‘Beregn rente’ (Calculate interest)
Vælg ‘Betal med dankort’ (Pay by Dankort) - or ‘Få betalingsID til netbank’ (Get payment ID for online banking).

Legislation and statutory rules

The rules on interest are laid down in the Danish Withholding Tax Act (Kildeskatteloven).

We are particularly referring to:

section 59(1), second sentence, which lays down how day-to-day interest is calculated
section 61(2), second sentence, which lays down how the interest charge is calculated

The Act is available in Danish at skat.dk/skattelove.

Do you need help?

Find answers to most questions or chat with us about outstanding tax at skat.dk/pay-your-outstanding-tax.

Please call us on (+45) 72 22 27 95 if you have any questions.

Yours faithfully

Danish Tax Agency