If you have paid too little tax throughout the year, your tax assessment notice will tell you that you have to pay the outstanding tax.
Please log on to E-tax (TastSelv) to check your tax assessment notice for the relevant year.
You can pay outstanding tax in various ways, depending on the income year to which the outstanding tax relates.
Paying outstanding tax for 2019
You can pay outstanding tax for 2019 in several ways. Your tax assessment notice will describe what applies to you, depending on the amount of outstanding tax and when the tax assessment notice was generated.
- Payment of all or some of the outstanding tax in E-tax (TastSelv). In E-tax, you can pay by Dankort or you can see the payment ID to be used for payment by online banking. Payment should be made by no later than 1 July 2019. This payment option has a low interest rate as you avoid an interest surcharge.
- If your tax assessment notice states that you have to pay by instalments, it is important that you make your payment as prescribed. However, until 3 July 2018, you may still make your payment as described above in the first point.
- In certain cases, you may even choose not to pay. In such case, your outstanding tax (maximum DKK 20,944) will be included in your preliminary income tax for 2020. Amounts in excess of DKK 20,944 should be paid as described in the two points above. If this option is available to you, it will be stated in your tax assessment notice.
Further information is available in Payment of tax for 2019 (outstanding tax)
Paying outstanding tax for 2018 and previous years
Information about your outstanding tax is stated in your tax assessment notice. The payment method depends on the outstanding tax and when your tax assessment notice was generated. Please log on to E-tax (TastSelv) to see your tax assessment notice and what applies to you.
If you receive a new tax assessment notice for 2016 or previous years, your outstanding tax will be charged in instalments. Such instalments are only payable via your bank or via online banking. It is important that you use the correct payment ID when you make the payments. Please find the payment ID and your instalments in E-tax (TastSelv) under ‘Betaling’ (Payment). Remember to select the income year that your outstanding tax relates to (the year of your tax assessment notice).
Entering into a payment arrangement with us
If you have outstanding tax that you cannot pay, you can enter into a payment arrangement with us. In doing so, you will prevent the outstanding tax from being transferred to the Danish Debt Collection Agency (Gældsstyrelsen).
Please call the Danish Tax Agency (Skattestyrelsen) on (+45) 72 22 28 21 to hear more about this arrangement.