If you disagree with a decision or the way your case has been handled, you can either:

  • appeal against the decision to the Danish Tax Appeals Agency (Skatteankestyrelsen),
  • complain about the handling of your case or
  • bring the decision before the courts.

If you disagree with a decision made by one of the agencies of the Danish Customs and Tax Administration (Skatteforvaltningen), you have the right to appeal.

  • The deadline for appeal against a decision is three months.
  • The fee for making an appeal is DKK 1,100.

It is free of charge to appeal against a decision in a matter of debt collection or against a decision about access to relevant documents.

When we send you our decision we enclose a description of the appeals procedure so you know what you can appeal against and how you do so.

If you are unhappy with the way one of the agencies of the Danish Customs and Tax Administration (Skatteforvaltningen) has handled your case, you can submit your complaint to the Administration and Services Agency of the Danish Ministry of Taxation (Administrations- og servicestyrelsen).

You can complain about matters not relevant to the actual decision such as long processing time, insufficient guidance or the attitude of an employee.

Your complaint about the case processing should be in writing and may be submitted by email to klage-sagsbehandling@adst.dk or by regular mail to:

Administrations- og servicestyrelsen
Nykøbingvej 76
Bygning 45
4990 Sakskøbing
Denmark

The Administration and Services Agency assess whether your complaint should be processed as a complaint about the case processing. If so, it will be forwarded to the director general or deputy director general of the agency where it was processed. If you are unhappy with the reply from the director general or deputy director general, you can ask the Director of Legal Protection (Borger- og retssikkerhedschefen) to consider the reply.

Please note that your complaint about the handling of your case will not change the specific decision in your case. However, there will be an assessment of whether you have been treated fairly and correctly. Your complaint may mean that we will look into processing procedures of the Customs and Tax Administration and whether these procedures need to be changed.

Please also note that your complaint will not slow down the processing of your case and as a result the Customs and Tax Agency can proceed with your case. This could be changing the amount of tax you have to pay, issuing a changed tax assessment notice or withholding some of your salary as you owe money to the public authorities.

if you wish to bring a decision before the courts, you must do so within three months of the date of the decision. You file a writ (stævning) with your local district court (byret). If you are not a resident or you do not have an address in Denmark, you must file the writ with the Copenhagen City Court (Københavns Byret).

Language

Please see our legal guide (in Danish) for further legal information.