Your preliminary income assessment determines what you are paid each month. It tells you your withholding rate and your total deductions and allowances.

When you change your preliminary income assessment, you also change your tax card, which will automatically be sent to your employer or other parties, such as your pension provider.

In November, you receive your preliminary income assessment from the Danish Tax Agency (Skattestyrelsen) which applies to the next year. It is based on the information that the Tax Agency has from previous years. It is a good idea to check to see if the figures are correct.

It is also a good idea to change your preliminary income assessment if your financial circumstances change to ensure that you pay the right amount of tax each month.

Your tax assessment notice is generated at the end of the year. Here, you can see whether you have paid too much or too little tax.

Information from your bank and employer etc. is included in the tax assessment notice

The tax assessment notice is based on figures which the Tax Agency receives from third parties, such as your bank or employer. This includes salary/wages, pensions, unemployment, sickness and parental leave benefits (dagpenge), interest on bank loans, trade union and unemployment fund fees, which are automatically submitted to the Tax Agency and included in your tax assessment notice.

Examples of the connection between the preliminary income assessment and the tax assessment notice

You are personally responsible for ensuring that information we do not have appears in both your preliminary income assessment and tax assessment notice. It is not sufficient just to enter the information in your preliminary income assessment. You must enter the information once more when your tax assessment notice becomes available and you know the final, correct figures.