If you have fixed B-income, it is easiest to pay the tax by changing your preliminary income assessment.

Once you have done so, we will withhold more tax by increasing your withholding rate and/or lowering your monthly allowance.

If we are unable to include all your tax, you will also have to pay by using giro transfer forms. You will know when you change your preliminary income assessment.

You cannot pay giro transfer forms by means of a Dankort debit card.

Sign up for Nets direct debit service for your giro transfer forms

If you want to set up a standing payment order for your giro transfer forms, you must provide the following information for your online banking:

Sign up your provisional tax only (B-tax and labour market contributions)

1. PBS no.: 02056372
2. Debtor group: 00001
3. Customer no.: 16xxxxxx9xxxx25 (the Xs represent your civil registration number (CPR in normal order)

Sign up all your personal taxes (provisional tax, outstanding tax and outstanding labour market contributions)

1. PBS no.: 03663833
2. Debtor group: 00002
3. Customer no.: 16xxxxxx9xxxx25 (the Xs represent your civil registration number (CPR in normal order)

As soon as the payment appears on your payment summary from Betalingsservice, you must stop using the giro transfer forms.

You can also bring your giro transfer form to your bank and ask them to set up Nets direct debit service.

If your B-income is minor or if it was earned as a lump sum, the easiest way to pay tax on the income is by using your dankort or online banking (in Danish). Please note that this option is in Danish.

You can read more below under Calculating your B-tax and your labour market contribution on lump sums and minor B-income.

When you want to calculate your tax payment, you first need to calculate the labour market contribution on your B-income. You do so by deducting 8% labour market contribution from the B-income. Then you calculate the actual B-tax - after having deducted the labour market contribution - by means of your withholding rate, which you can see from your preliminary income assessment. Next, you add the B-tax and the labour market contribution. The total of these two amounts is what you have to pay using your dankort or online banking (in Danish). This means that you have to pay both the labour market contribution and the B-tax.

Example

Your B-income is DKK 1,000 and in your preliminary income assessment it says that your withholding rate is 38%.

In this example you would have to make a payment of B-tax and labour market contribution of a total of DKK 429.60 of this B-income. You can make the payment using dankort or online banking (in Danish).

You change or cancel your B-tax instalments and giro transfer forms in your preliminary income assessment by:

• Changing your income in field 210.
• Entering the amount of B-tax you have already paid in field 342.

You may now discard the rest of the original giro transfer forms.

Change your preliminary income assessment, fields 210 and 342

If you have received giro transfer forms and have to pay from abroad, you need to use:

• IBAN no: DK94 30000007540531

• BIC/SWIFT code: DABADKKK

In the 'Message for the recipient' field (Meddelelse til modtager), please enter your civil registration number (CPR) and what the amount concerns.

If the payment line does not appear from your giro transfer forms, you can:

1. Log on to E-tax (TastSelv)
2. Select 'Betaling' (Payment)
3. Select relevant income year, 2018 for example
4. Please see 'Din B-skat 2018' (Your B-tax 2018) for your payment ID.