The information stated in your preliminary income assessment is used to calculate your tax for 2019. Your employer or pension provider, etc. withholds A-tax (tax withheld from income at source) from your income. However, B-tax (tax not withheld from income at source) may also be payable in certain cases. In such cases, instalments will be generated and it is your responsibility to pay these instalments.  

Any B-tax payable will appear in your preliminary income assessment. 

Please log on to E-tax (TastSelv) to check your preliminary income assessment. If you have to pay B-tax, you will find the payment ID by clicking ‘Din B-skat’ (Your B-tax).

B-tax can only be paid via your bank or via online banking. You can set up a standing order with Nets direct debit service (betalingsservice).

Further information on Your tax for 2020 

Further information on B-income (fees) for 2020

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.

Paying outstanding tax charged via your tax assessment notice or B-tax charged via your preliminary income assessment:

• IBAN: DK94 3000 0007540531
• BIC/SWIFT code: DABADKKK 

Please remember to state your civil registration number and the year to which your payment relates.

Making a voluntary payment of outstanding tax:

• IBAN: DK5502164069075312
• BIC/SWIFT code: DABADKKK

Please remember to state your civil registration number and the year to which your payment relates.

Address:

Danske Bank
Holmens Kanal 2-12
1092 København Ø
Denmark

How to make your payment.

You will receive a giro transfer form from the Danish Tax Agency (Skattestyrelsen) in your digital mailbox. If you have not signed up for digital post (e-Boks), you will receive the giro transfer form by ordinary post. 

You can then choose to:

• Set up a standing order with Nets direct debit service (betalingsservice)
• Pay via your bank or via online banking (please remember to use the payment ID stated on the giro transfer form.

Please see Weight tax and green vehicle tax for further information on the subject.

If you have to pay tax on gifts, you can do so as follows:

Via online banking:

Please use giro transfer forms with code +73 and creditor number 8140 6731. Use the message field to state that the payment is tax on gifts and enter the civil registration numbers of the donor and the recipient.

Via your bank:

Please state creditor number 8140 6731 and write that the payment is tax on gifts and enter the civil registration numbers of the donor and the recipient.

Payment deadline

Gift tax must be paid when you submit the notification of having received a taxable gift (gaveanmeldelse).

The deadline for submitting the notification of a taxable gift and paying gift tax is 1 May in the year after the gift was received. If you are late in paying the gift tax or submitting the notification, interest will be charged.

If either the donor or the recipient dies after the gift was given, the deadline is eight weeks after the donor or recipient has passed away.

For further information please call us on (+45) 72 22 28 28.

If you do not pay what you owe the public authorities on time, you will receive a reminder from the relevant authority, the Danish Tax Agency (Skattestyrelsen) for example, if you have outstanding tax to pay. If you do not pay after having received a reminder, your debt will be transferred to the Danish Debt Collection Agency (Gældsstyrelsen).

Please call (+45) 70 15 73 04 if you want to pay all or some of your debt voluntarily. We will then give you the payment ID to use when you pay your debt, either by a single lump sum or by instalments.

If you disagree with the amount of your debt, or believe that you do not have any debt, please contact the relevant authority.

This could be:

• B-tax and outstanding tax: Contact the Danish Tax Agency on (+45) 72 22 28 28
• Housing benefits: Contact Udbetaling Danmark
• Study debt: Contact Styrelsen for Institutioner og Uddannelsesstøtte (Danish Agency for Institutions and Educational Grants)
• Fines for not having a valid train ticket: Contact DSB
• Day care institutions: Contact your municipality

Please see Debt to public authorities for further information.