If you fail to pay a reminder from public authorities on time, your debt will be transferred for debt collection. 

If you would like to pay off your business debts, please call us on +45 70 15 73 04. We can give you the payment ID over the phone or in a letter by Digital Post. You are also welcome to call us if you have any questions or have lost a letter from us.

See taxes sent for debt collection in your tax account

In your tax account in E-tax for businesses, you can see the taxes, duties and charges that have been transferred for debt collection.

See your tax account in E-tax for businesses

Please call us on (+45) 70 15 73 04 if you want to pay your business debt. We can provide they payment information directly over the phone or by letter in your digital mailbox.

Payment from outside Denmark

You can pay from abroad by bank transfer using the following information:

BIC/SWIFT code: DABADKKK

IBAN no.: DK6102164069170749.

Please remember to state who the payer is (CPR no. or CVR no.) and which claim the payment concerns.

Which debt will be paid first?

When you repay your debt, the individual components will be repaid in a particular order:

1. Fines

2. Private law maintenance payments

3. Maintenance paid in advance

4. Other debt in the order in which it was submitted for collection, starting with the oldest debt. Interest is repaid before the principal.

If you disagree

If you disagree with the size or existence of the debt transferred for collection, you should contact the authority to which you owe the money. If you send your objections to the Debt Collection Agency, we will transfer them to the authority believing to have a claim against you.

If you fail to pay your debt to public authorities on time, your debt will be transferred to the Danish Debt Collection Agency (Gældsstyrelsen) who may collect your debt in one of several ways.

We may send you a reminder

If you fail to pay your business debt, the Debt Collection Agency may send you a reminder. This will include a payment ID, which you can use to pay off your debt in full or partially through your bank or online banking. You must pay the amount no later than on the date stated in the reminder. You will be charged a fee of DKK 140 if we send you a reminder.

The bailiff may seize your assets

If you fail to pay your debt, the Debt Collection Agency may levy execution (i.e. seize your goods) on assets such as your house, machinery, any outstanding amounts, etc. This means that we are entitled to sell your property by court order and use the money to bring down your debt. If we send you a notice of levy, you will be charged a fee of DKK 450.  

The basic court fee for a notice of levy is DKK 300. If you owe more than DKK 3,000, you will be charged an additional 0.5% on the remaining amount. So if you have debt of DKK 150,000, as an example, your court fee would be DKK 1,035. 

Levy of execution may take place at the bailiff's office, your business address or your own address. You will be charged an additional fee of DKK 400 if it takes place outside the bailiff's office.

If you do not show up for a levy of execution taking place at your address without a legally valid excuse, the bailiff may gain access by means of a locksmith and levy the execution there and then. Any costs related to paying a locksmith will be added to your debt.

If the bailiff thinks it is necessary that you are present for the levy of execution, and you fail to show up after one or several notices, the bailiff may request that the police assists in detaining you and bringing you before the bailiff. 

Be aware that interest will be added to your debt. You are entitled to a deduction for any interest.

Read more in the section on Interest and deductions.

We may request security for your debt

If your business owes more than DKK 50,000, and you owe VAT and A-tax as an example, we may require that you provide security for your debt, for instance by means of a bank guarantee. If you fail to provide security, we may deregister your business. This means that you would lose the right to run a business.

Read more in Danish on debt requiring a business to provide security in our legal guide.

We may revoke your license or authorisation

If your business debt is more than DKK 100,000, we may have your local authority or the Danish Business Authority (Erhvervsstyrelsen) revoke your licence or authorisation, if you are a taxi driver or electrician, for example.

We may offset your debt

If you or your business are owed money by the public authorities, such as a tax or VAT refund, you will not always receive that money.

The Debt Collection Agency may offset the amount owing to you and use it to pay off your debt. 

We may issue a bankruptcy petition

If we fail to collect your debt, we may present you with a bankruptcy petition. When you receive a notice of bankruptcy, you will normally have five to ten days to pay your debt. If you fail to do so, we will submit a bankruptcy petition to the probate court against you.

Read more in Danish about bankruptcy in our legal guide.

Interest

The interest charged on debt for collection is 8.05% per year (2018).

Interest is calculated from the first day of the month following the date when the debt was transferred to the Danish Debt Collection Agency. In the event of debt collection fees, interest is calculated from the first day of the month after the debt was incurred, however. You are not liable to pay interest on the interest accrued or interest on court fees and administrative costs.

Any interest charged is paid to the party who is owed money as compensation for the late payment. Any fees charged in connection with debt being collected, such as a fee for withholding pay, go to the Danish Debt Collection Agency. The same applies to interest on fees.

Where do you see how much interest has been added?

Businesses can see any interest charged in E-tax for businesses at skat.dk/Skattekontoen. If you are a sole proprietorship, you can log on using your private NemID. Otherwise, you will need a NemID employee signature or E-tax password.

Deductions for interest

You are always entitled to a deduction for any interest charged in the year in which the debt occurred. This also applies to interest you have not paid. Your interest expenses are automatically reported to the Danish Tax Agency in the first income year.

In subsequent income years, you are only entitled to a deduction for interest expenses you have actually paid. You are responsible for reporting any interest expenses in E-tax for individuals. You only get a deduction for interest expenses if the debt in question does not concern interest for previous tax years.

See your interest deduction in your tax assessment notice (Danish only) and correct your interest expenses in your preliminary income assessment

Where can you see your deductions?

Businesses can see their deductions in E-tax for businesses at www.skat.dk/Skattekontoen. If you are a sole proprietorship, you can log on using your private NemID. Otherwise, you will need a NemID employee signature or E-tax password. 

Exceptions

In case of debt where the interest rate was agreed by you and your local authority (for instance housing allowance loans), or where the interest rate is expressly stated in a loan document, you will remain liable to pay the agreed rate instead of the debt collection interest rate.

Debt without interest

No interest is added to fines imposed under the Danish Penal Code.

Automated debt collection was suspended in September 2015 due to faults in our debt collection system (EFI) during the period 2013 – 2015.

The Danish Debt Collection Agency (Gældsstyrelsen) is currently looking into whether we have carried out incorrect debt collection of your or your business’s debt from 1 September 2013 to 7 September 2015 (both days included). The possible fault concerns the collection or voluntary payment of debt, which could have been statute-barred at the time of the collection or payment.

You will be informed via Digital Post by no later than 1 May 2018 if we are looking into your or your business’s debt.

If you have received a notification in Digital Post saying that we are looking into possible errors in our collection of your debt, you do not have to take any action. We will write to you again once we have carried out our investigation, and you will have the opportunity to provide us with any feedback you may have before we make the final decision. The Debt Collection Agency will only reopen any cases on its own initiative if the total amount collected or received is at least DKK 3,000.

If you have paid off an amount of your debt after it became statute-barred, this amount, including interest, will be transferred to your NemKonto unless you have other debt to public authorities. In that case, we may choose to use all or part of this amount to bring down your debt (offsetting). We will send you a letter in case we choose to offset your debts. 

Please see our Danish guidelines for information on how the Danish Debt Collection Agency reopens cases that may wrongly have been transferred for collection. 

The Danish Debt Collection Agency (Gældsstyrelsen) may offset any refund that you are due from the public authorities, such as a tax refund, against your debt. This is based on the information about your debt provided by your creditor. Your creditor is the public authority to whom you owe money.

When a creditor transfers your debt to the Debt Collection Agency, we receive various information about your debt, the amount of money you owe, the period, when the debt was established, when it should have been paid and the final due date.  We use this information to describe your debt in notifications or decisions about offsetting your debt against something else. We also use the information to check if the final due date of the debt has occurred before we offset any refunds against your debt.

Some claims may be registered with one or more dates that do not correspond with the description in the notification or decision from the Debt Collection Agency. These include the dates that relate to when the debt was established, the period, the due date and the final due date.

Please see the following list of types of debt where we know that the dates registered differ from the dates in our written notifications and decisions. For each type of claim you can see what the dates represent.

In those cases where the final due date is not correct, you will be able to see why the Debt Collection Agency has assessed that the condition for repayment maturity for offsetting has been met.

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