The coronavirus means that many people’s lives and financial situations have changed. As a result, their tax will be affected in 2020 and 2021. Below, you will find information about things you should be aware of. Maybe you should change your preliminary income assessment for 2021 to avoid paying outstanding tax next year?

If you need further information, please call us on (+45) 72 22 28 28 on Mondays 9-17, Tuesdays, Wednesdays and Thursdays 9-16 and Fridays 9-14.

If you hear children crying or dogs barking in the background when you call us, it is because we are working from home.

But we will still do all we can to help you. 

What to correct?

See and correct your preliminary income assessment

The deadline for correcting your tax assessment notice has been extended to 1 September 2021 (due to the corona situation).

See the extended deadlines in the list below. Some of the deadlines are in August and December.

It is an advantage to make corrections as soon as possible

Even though the deadlines have been extended, it would be an advantage for you to make the corrections as soon as possible.

If you are getting a tax refund, you will get it sooner than if you wait to correct your tax assessment notice.

If you have outstanding tax, you can save money if you pay it before 1 July 2021. The deadline for voluntary payment of outstanding tax has not been extended.

If you pay your outstanding tax before 1 July 2021, daily interest of 1.8% will be added up to and including the payment date. If you choose to pay after 1 July 2021, you will pay a 3.8% fixed additional interest charge.

Any outstanding tax you have up to DKK 21,798, including the additional interest charge, will be included in your tax for 2022.

Any outstanding tax you have over DKK 21,798, including the additional interest charge, will be charged in three instalments in August, September and October. We will notify you via digital post when it is time to pay the first instalment. Please note that the extended declaration deadline of 1 September may mean that your instalments may be charged at a later point in time. 

Read more about payment of outstanding tax 

List of extended deadlines
Area Original deadline New extended deadline
Deadline for correcting tax assessment notice 1 July 2021 1 September 2021

Deadline for correcting the following information about non-Danish income matters:

  • limited and full tax liability
  • cross-border workers - read more about the cross-border worker rules
  • deferral at emigration:
    • capital gains on shares
    • exchange rate gains
    • shares subject to section 10 of the Danish Withholding Tax Act
    • balance on account for saved profit
    • purchase option or subscription rights on shares subject to section 28 of the Danish Tax Assessment Act
    • establishment savings account
    • profits from sale of real property where a purchase-money mortgage is issued and payment is postponed

Read more about tax on shares if you leave Denmark (deferral at emigration)

1 July 2021 1 September 2021

Deadline for opting to be taxed according to the cross-border rules and the rules for limited and full tax liability:

1 July 2021 1 September 2021

Deadline for changing the option to be taxed according to the cross-border rules and the rules for limited and full tax liability:

30 June 2021 31 August 2021

Deadline for opting to be taxed according to the rules for international hiring-out of labour, taxation of seafarers and hydrocarbon tax:

Read more about hiring employees from outside Denmark

1 May 2021 1 September 2021

Deadline for changing the option to be taxed according to the rules for international hiring-out of labour, taxation of seafarers and hydrocarbon tax:

Read more about hiring employees from outside Denmark

30 June 2020 31 August 2020

Deadline for notifying the estate of a deceased person if there will be outstanding tax for the year before the person died:

The tax claim must be submitted no later than three months after the tax return filing deadline for the income year before the year the person died.   

Read more in Danish about taxation on death

1 May 2021/ 1 July 2021 1 December 2021

Inclusion of outstanding tax in your next preliminary income assessment

1 October 2021 15 October 2021

If you choose to have your frozen holiday pay paid out, we recommend that you add the relevant amount before tax to your earned income in field 201 in your preliminary income assessment for 2021 (meaning that you increase your earned income with the amount you want to have paid out). 
This is particularly important if you pay top-bracket tax, or if your total income is close to the top-bracket tax limit (annual income in 2021 of DKK 592,174 or monthly income of DKK 49,348). If you do not correct your preliminary income assessment, you risk having to pay outstanding tax when you receive your next tax assessment notice in March 2022. You should also pay special attention to your preliminary income assessment if you receive a pension or other public benefits.

In some cases, tax has already been paid on the frozen holiday pay. If that is the case, you do not have to state the amount in your preliminary income assessment.
When you apply for your frozen holiday pay from the Holiday Allowance Fund (Lønmodtagernes Feriemidler), it will be stated whether or not tax has already been paid.

Read more about paying tax on the frozen holiday pay on the website of the Holiday Allowance Fund

Du you receive a pension or other public benefits?

If you are unsure of how your frozen holiday pay may affect your public benefits, it is a good idea to contact your benefit provider.
If you or your spouse/partner receive a pension, you have to pay special attention to your preliminary income assessment, your frozen holiday pay, your pension, etc.

Read more in Danish about your frozen holiday pay and benefits provided by Udbetaling Danmark

Living and/or working in/out of Denmark and payment of frozen holiday pay


Did you request the payment of your frozen holiday pay before 1 December 2020 according to the rules on early payment and are you in a special situation in relation to work or where you live? Such a situation could be that you live or work outside Denmark or that you come from outside Denmark to work her for a period of time. Read more about how your paid holiday pay is generally taxed. Please call us on ( 45) 72 22 27 68 if you have any questions.

Tax scheme for researchers (researchers and highly-paid employees)

  • Are you subject to the tax scheme for researchers at the time of payment and is your holiday pay accrued based on your researcher salary? Then the payment will be taxed as researcher’s income. Read more about the tax scheme for researchers.

Income earned board ships registered in the Danish International Register of Shipping (DIS income) (seafarers)

  • If your holiday pay is accrued based on DIS income, your holiday pay will also be taxed as DIS income when it is paid out.

Taxation according to section 33 A of the Tax Assessment Act

  • Are you subject to the rules of section 33 A of the Tax Assessment Act (Ligningsloven) on the date of payment? You could be, if you live or work outside Denmark for at least 6 months and are not in Denmark for more than 42 days in that period. Then your holiday pay will be taxed according to section 33 A. Please note that the 42-day rule has been eased for the period of 9 March 2020 to 30 June 2020 due to the coronavirus. Read more in Danish about the conditions of section 33 A of the Tax Assessment Act (our legal guide)

Tax exemption according to a double taxation agreement

  • If you salary was tax exempt according to a double taxation agreement in the accumulation period, you will not be taxed on your holiday pay when it is paid out.

Losing your job

If you lose your job, you should correct your earned income in field 201 of your preliminary income assessment. Changing your expected income from salary to unemployment benefits makes a big difference as you automatically get deductions on your preliminary income assessment when you earn an ordinary salary: job allowance, employment allowance and additional pension deduction.

If you start receiving unemployment benefits, you should also include these in your preliminary income assessment. You enter them in field 304. Search for the field or find the field 'Arbejdsløs/fleksjob' (Unemployed/flex job) under 'Oftest tilføjede felter' (Frequently added fields).

Read more about what to do if your income changes.

Reduced salary

If your salary is reduced, you should correct your earned income in field 201 of your preliminary income assessment as you automatically get deductions on your preliminary income assessment when you earn an ordinary salary: job allowance, employment allowance and additional pension deduction.

Generally, the compensation schemes of the COVID-19 aid packages are considered taxable income for the receiver and must be included in the taxable income in the tax return.

You are not entitled to a deduction for transport between home and work if you work from home. So, if you have fewer days than expected where you travel to and from work, you should change your deduction for transport between home and work in field 417 of your preliminary income assessment.  The same applies if you lose your job and you therefore do not travel to and from work.

Read more about deductions for transport between home and work.

If you normally have travel expenses (deduction for food and accommodation when you travel for business purposes) and this amount has changed, you should change it in field 429 of your preliminary income assessment.

Read more about travel expenses.

If, as a result of corona/COVID-19, you are working more from home (in your country of residence) than you used to, it could mean that you are liable to pay tax in both your country of residence and in the country where you work. As result, you should check your tax assessment notice and consider whether you need to make any changes for 2020.

Read more about commuters crossing the borders in times of COVID-19 (in Danish only).

If you pay less into your private pension scheme in 2020 than the amount stated on your preliminary income assessment, you should change the amount in field 436 (for example private life pension schemes) or field 416 (for example private annuity and temporary old-age pension schemes) on your preliminary income assessment.

Can I get a deduction for electricity and Internet when I work from home?

No, you do not get a tax deduction for electricity and Internet.

Can I get a deduction if I use my own pc or phone when I work from home?

No, you cannot.

Can I get a deduction if I have a home office?

You are not entitled to a tax deduction if you have set up a temporary home office in connection with the corona crisis (e.g. in your living room, children's room or guest room).

However, you are entitled to a tax deduction if you have a permanent home office (which is not used for other purposes). Note that there is no deduction for the initial expenses up to DKK 6,300. Read more about deduction for home office

If you have additional expenses in connection with working from home during lockdown, you should speak to your employer.

As a result of the coronavirus, certain rules have changed and therefore you should be especially aware of the following:

Living in Denmark and working abroad

Reduced tax on non-Danish earned income

Read more (in Danish) about the changes that may affect you if you live in Denmark and work abroad

Extended rules for limited tax liability

Full tax liability and extended rules for limited tax liability in the period affected by the coronavirus 

Read more about the extended rules for limited tax liability

Employed under the tax scheme for non-Danish researchers

If you are employed under the tax scheme for non-Danish researchers, you should be aware of changes to that scheme.

Read more about changes to the tax scheme for non-Danish researchers

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