You can change your tax assessment notices from past years if you have forgotten to enter a tax deduction/an allowance or an income. Often you can make the change yourself in E-tax (TastSelv). When you do so, you immediately see your new tax assessment notice, and if you are entitled to a refund, the refund will be made sooner.

See and change your tax assessment notice

If you have any changes to the boxes which are locked or if you want to make changes to your tax assessment notice after the below deadlines, you need to submit a request to the Danish Tax Agency (Skattestyrelsen). You can only make changes to your tax assessment notice after the below deadlines under special circumstances. You need to specify what you want to change and why. Remember to attach or enclose relevant documentation.

Request change in previous tax assessment notice (in Danish and requires NemID)

If you do not have NemID or if you have authorised somebody else (your accountant for example) or if you use NemID employee signature, you need to submit your request via Skriv til Skattestyrelsen (Send an email to the Danish Tax Agency) in E-tax (TastSelv).

Tax assessment notice, year:

Deadline:

2018

1 May 2022

2017

1 May 2021

2016

1 May 2020

2015

1 May 2019

You can only have your tax assessment notice for previous years changed under special circumstances. You need to make a request to have the change made and you need to explain the reason and document the relevant changes.

What do we mean by special circumstances?

Generally, it must be external matters affecting your situation which neither you nor your consultant can be held accountable for. If you or your consultant have forgotten to enter a deduction/an allowance, have misunderstood the rules or have made an incorrect entry in your records, you cannot have your tax assessment notice changed. However, the fact that you cannot both deduct the wage costs for household service and renovation work (håndværkerfradrag) and have an income from solar cell panels or wind turbines for private homes is a valid reason for having your tax assessment notice changed.

If you have not previously filed your tax return and we have assessed your income based on an estimate, it is not a valid reason for having your tax assessment notice changed. Consequently, you cannot expect to have your tax assessment changed just because you have somebody else prepare your accounts and tax return.

One of the below conditions must be met for you to have your tax assessment notice changed:

  • The basis, on which the tax assessment is generated, has been changed as, for example, you have been ordered to repay your state education grant (SU) or unemployment, sickness and parental leave benefits (dagpenge), or because the Danish Tax Agency (Skattestyrelsen) has approved that a compensation you already have received must be distributed differently.
  • You or your spouse's tax assessment has been changed for a previous year and it has an impact on the current income year.
  • A foreign tax authority has made a decision that has an impact on how you are taxed.
  • Past practice has been set aside by a court or the Tax Assessment Council (Skatterådet).
  • The Tax Assessment Council has reversed a decision made by a tax appeals board.
  • A change in the transfer sum for an asset pertaining to another person whom you have bought something from or sold something to.
  • There are other special circumstances, for example long-term illness or mistakes made by the authorities.

You need to submit your request to us no later than six months after you have become aware of the matter that makes you want to change your tax assessment notice.

When you change your tax assessment notice, it may mean that you have to pay more outstanding tax or are entitled to a larger refund than what has already been calculated or paid out. You can see this in your new tax assessment notice.

Usually, we transfer the money to your NemKonto during five working days unless you owe money to the public authorities.

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