There may be several reasons why you have not received your tax assessment notice. The reason could be that:

  • you or your spouse own a business
  • you have previously had your own business
  • you have had an income outside Denmark (for instance foreign shares or other securities)
  • you have previously had foreign income (but not in 2019)
  • you have lived abroad for some of the year

If, for example, you have your own business or income outside Denmark, you will receive a service letter in E-tax (TastSelv) and a tax return. Once you have filed your tax return, we will generate your tax assessment notice.  

If you are married to a person who is required to file a tax return, you will receive a service notification in E-tax (TastSelv). You will receive your tax assessment notice when your spouse has filed his/her tax return.

If the information in your service notification is correct and you have nothing to add, you do not have to do anything further.
If you would like to make any corrections, you can enter the new amounts and click ‘Næste' (Next) and ‘Godkend' (Accept). Your corrections will be included in your updated tax assessment notice which is available when your spouse has filed his/her tax return.

If you have previously been self-employed and therefore received a tax return, you need to state in box 71 that you no longer have your own business and accept the figures entered in your tax return. We will generate your tax assessment notice once you have filed your tax return.

If you have had non-Danish income in the past (but not in 2019), you need to complete box 496 and accept the figures entered in you tax return. We will generate your tax assessment notice once you have filed your tax return.

If you have both lived in Denmark and outside Denmark in 2019, we cannot automatically generate your tax assessment notice. Nor can you use E-tax (TastSelv) in this case.

Completing tax returns

Instead, you need to complete two tax returns (form 04.003 and form 04.009) which you can choose to print or you can wait for them in the post in late May 2020. (If you have not had income from own business and/or rental income in 2019, you can choose to complete form 04.076 Tax return with two tax liability periods.)

If you have worked abroad in the period you have lived in Denmark, you also need to complete form 04.012 Tax return for foreign income.

If you meet the conditions for and want to apply the rules for cross-border workers for the period you lived outside Denmark, you also need to complete form 04.031 Supplement to tax return for taxpayers with limited tax liability.

Filing your tax returns

You can file your tax returns by email in the following way:

  1. Log on to E-tax (TastSelv)
  2. Select ‘Kontakt' (Contact)
  3. Select ‘Skriv til os' (Write to us)
  4. Select 'Indkomst og fradrag' (Income and deductions)
  5. Select  'Årsopgørelse 2019' (Tax assessment notice 2019)
  6. Select 'Spørgsmål og ændringer til årsopgørelse 2019' (Questions and changes to tax assessment notice 2019)
  7. Choose the subject, enter the information, attach tax returns and click Send

You may also choose to file your tax returns by regular post:

Skattestyrelsen
Nykøbingvej 76
Bygning 45
4990 Sakskøbing
Denmark

Filing deadline

You must complete and file your tax returns by 1 September 2020 (the deadline has been extended due to the coronavirus). You will receive your tax assessment notice at the end of the year.

 

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