Your preliminary income assessment is kind of your current income and tax budget for the 2021. If your life or financial situation changes, you need to adjust your preliminary income assessment in order to pay the right amount of tax throughout the year.
Please note that certain help texts in your preliminary income assessment in E-tax (TastSelv) are available in English. Click the question mark for the help text and then the English flag.
Select one or more situations that apply to you in 2020
Select a situation and see which fields you should check.
Field 417
Remember to correct your deduction for transport between home and work in field 417 if you have lost your job, have found a new job or have worked more from home than before.
You are entitled to the deduction if you have more than 12 km each way to and from work. It does not matter if you go by bike, train, bus or car. It is very important you make the relevant changes in field 417, if your situation has changed. This could be that you have fewer days of transport between home and work this year compared with last year or if you expect fewer days next year. There is a calculator in E-tax that makes it easy for your to calculate your deduction. Read more about the deduction for transport between home and work.
Field 201
Remember to correct the amount in field 201 if your salary is reduced, you lose your job or find a new job. You have to enter your expected salary for the entire year, which means your ordinary salary and your holiday pay. This also includes the value of employee benefits such as company car, employer-paid health insurance, compensation for lost earnings and remuneration for work on boards, committees, etc. You should enter other similar fees in field 210. Read more about field 201 Earned income ect.
Field 304
Remember to correct this amount in field 304 if you have lost your job and receive unemployment benefits - or if you have found a new job and no longer receive unemployment benefits.
You should enter your expected unemployment benefits from your unemployment fund, sickness benefits or parental leave benefits. You also enter salary guarantee and holiday pay here.
Field 216
Remember to correct this amount in field 216 if you have lost your job and receive cash benefits - or if you have found a new job and no longer receive cash benefits.
Here you also enter payment for work experience related to school-based practical training and various rehabilitation benefits (ressourceforløbsydelse and revalideringsydelse), flex allowances (fleksydelse), flex job subsidy (flekslønstilskud) and flex job unemployment benefits (ledighedsydelse) paid for by the public sector. You also enter partial pension benefits and leave benefits paid by the public sector and amounts withdrawn from a capital pension scheme to finance a loss of income related to educational leave or child-rearing leave.
Field 221
Remember to correct the amount in field 221 if your business profit has changed or your business has closed.
In this field you also enter the profit from self-employment and profit from rental property before interest correction. The amount you should enter is before the deduction of interest and before a possible deduction for co-working spouse. In this field you should not enter profit from non-Danish business. This should be entered in field 296 ‘Over-/underskud af udenlandsk virksomhed’ (Profit from/loss on non-Danish business).
Field 435
Remember to correct the amount in field 435 if you have a loss from your business. You enter the loss from your business and rental property before interest correction and before you have deducted interest in this field.
This field does not cover loss from non-Danish business. Such losses should be entered in field 296 ‘Over-/underskud af udenlandsk virksomhed’ (Profit from/loss from non-Danish business). In field 296 you have to enter a minus sign (-) in front of the amount.
Field 999
Remember to correct the amount in field 999 if your business closed in 2020.
If your business closed before this: If you select the field ‘Virksomhedsophør tidligere år’ (Business closed before this year), we will delete the business-related amounts in your preliminary income assessment for this year and next year.
If your business closed this year: If you select the field ‘Virksomhedsophør i året’ (Business closed this year) we will generate your preliminary income assessment for next year without business-related amounts.
See and change your preliminary income assessment
Would you like to be reminded when it is time to check and correct your preliminary income assessment?
Here, you can download two reminders for your calendar, one for January and one for June, to help you remember to check and correct your preliminary income assessment.
Yes please, download reminders for my calendar
Read more about situations that may have an impact on your preliminary income assessment
If your financial situation changes substantially, you should change your preliminary income assessment accordingly. Such changes include if:
your salary increases or decreases
you work more from home (this impacts your deduction for transport between home and work)
you get a new job
you lose your job
you close your business
your business profit has changed
Other situations that may be relevant to you
You buy a home or a holiday home
You sell a home or a holiday home
You marry or divorce (link in Danish)
You begin to receive pension or early retirement benefits
You contribute more or less to your pension scheme
You start or stop receiving the state education grant (SU)
You are entitled - or not - to a deduction for transport between home and work
You start or stop having a deduction for interest expenses
You start your own business
It tells you about your expected income, tax deductions and allowances and the tax rate used by your employer to withhold tax.
Your preliminary income assessment is available each year in November, and it shows our estimate of your tax for the coming year. If your financial situation changes, you should change your assessment in order to pay the right amount of tax throughout the year.
When you make changes to your preliminary income assessment in E-tax (TastSelv) you also make changes to your tax card which is automatically sent to whoever pays your salary, student grant or pension.
If you want to see your actual earnings, your deductions and allowances and how much you paid in tax last year, you can see this from your tax assessment notice. Read more about your tax assessment notice.
If you want to raise your withholding rate, you need to ask your employer to do so. You are not able to do it yourself, and we cannot do it for you either.
Be cautious if you enter a higher income
It is unlikely that raising your withholding rate by entering a higher income in your preliminary income assessment will have any effect. This method is only an option if you pay top-bracket tax.
If your income is less than DKK 375,238 in 2020 (DKK368,317 in 2019), you risk paying too little tax if you enter a higher income. The reason is that if you enter a higher income, you will automatically be granted a higher employment allowance than what you are entitled to.
Alternatively, lower your deductions
You can lower your deductions (such as deduction for interest expenses or deduction for transport between home and work) in order to pay more tax during the year. In this way, you reduce the risk of having to pay outstanding tax the following year.
If your financial situation changes, you can make a calculation to see if you should change your preliminary income assessment. You can calculate your tax for 2021 (in Danish only) and compare the result with your current preliminary income assessment. However, you need to be up-to-date on your financial situation as you need to enter all relevant information.
Has your income, withholding rate or you deductions and allowances changed? If so, you can calculate what that means to your next payment.
Understand your preliminary income assessment and your tax assessment notice
Preliminary income assessment
This is our assessment of your tax budget (income and tax payable for the coming year).
- Preliminary income assessment is:
- Budget
- Applies to next year
- May be updated several times during the year
Tax assessment notice
This is our calculation of your final tax accounts for the past year (your actual earnings and tax payment).
- Tax assessment notice is:
- Accounts
- Applies to the past year
- Calculated once a year
You can see your preliminary income assessment on www.skat.dk/tastselv each year from November.
You can see your tax assessment notice on www.skat.dk/tastselv each year in March.
Preliminary income assessment
Update your preliminary income assessment when it is available or if:
- your income increases/decreases
- you work more days from home than you usually do
- you have received your frozen holiday pay
- you raise a loan
- you start/close a business
Check your tax assessment notice and see if you are entitled to a refund or have to pay outstanding tax:
- Check the information
- Correct information if required