Denmark Preliminary Income Assessment Guide (Forskudsopgørelsen)

What Is Forskudsopgørelsen

The forskudsopgørelse is your preliminary income estimate for the upcoming calendar year. SKAT (Skattestyrelsen) issues it each November, and it forms the basis for your monthly tax withholding from January through December of the following year. It includes estimates for all sources of income, deductions, and tax credits.

Key characteristics of the forskudsopgørelse:

• — Estimate-based: It is not a final assessment. The actual figures are settled later on the årsopgørelse.
• — Determines withholding: Your monthly tax deduction (trækprocent) and tax-free allowance (personfradrag) are calculated from these estimates.
• — Digitally issued: Available on skat.dk via TastSelv with MitID. No paper copy unless you request one.
• — Employer-linked: Your employer automatically receives your tax card from SKAT through the eIndkomst system.
• — Modifiable: You can change your estimates at any time during the year, and the tax card updates immediately.

SKAT bases the default forskudsopgørelse on your previous year’s income, adjusted for inflation. This default may be wildly inaccurate if your circumstances have changed — you started a new job, got married, bought a house, or began freelancing. It is your responsibility to update the estimates to reflect your expected reality.

Key Fields to Update

The forskudsopgørelse contains dozens of numbered fields. While many can be left at their default values, certain fields have a significant impact on your withholding. Here are the most important ones to review and update:

• — Field 11 (Salary): Expected gross salary from employment. This is the largest contributor to your withholding. Update when you change jobs, get a raise, or reduce hours.
• — Field 15 (B-Income): Income from freelancing, gig work, honorariums, and domestic help. Essential if you have side income not subject to employer withholding.
• — Field 18 (Pension Contributions): Payments into private pension schemes (ratepension, livrente). Contributions are deductible, so entering them reduces your taxable income.
• — Field 20 (Unemployment Benefits): Dagpenge from A-kasse. Include if you expect to claim benefits during the year.
• — Field 21 (Business Profit): Net profit from self-employment. For freelancers operating as a business (not B-income), this field captures your expected earnings.
• — Fields 29-32 (Deductions): Employment expenses, union dues (fagforening), unemployment fund (A-kasse), commuting (kørselsfradrag), and other work-related deductions.
• — Field 42 (Interest): Negative amount = mortgage interest paid (deductible). Updating this is critical for homeowners to avoid over-withholding.
• — Field 47 (Property Value): The assessed value of your property for ejendomsværdiskat. Based on SKAT’s public valuation.
• — Fields 48-51 (Share Income): Expected dividends and capital gains from shares. For active traders and investors with an aktieesparekonto →.

Each field you update changes your trækprocent (withholding rate) and personfradrag (monthly tax-free allowance). The TastSelv interface shows you the impact of each change in real time, so you can see how your net monthly pay will adjust.

How to Update Your Forskudsopgørelse

Updating your forskudsopgørelse is a simple online process. Follow these steps:

• — Go to skat.dk and log in with MitID
• — Select TastSelv from the main menu
• — Choose “Forskudsopgørelse” and select the relevant year
• — Click on any field to edit the value. Use the search box to find fields by number
• — Enter your expected amounts in Danish kroner (DKK)
• — The system recalculates your withholding rate and allowance immediately
• — Review the updated trækprocent and personfradrag displayed on the right side
• — Save your changes. Your employer receives the updated tax card digitally within 24 hours

You can update your forskudsopgørelse as many times as you like during the year. Each change generates a new tax card. There is no limit on revisions. If you are unsure of an amount, it is better to overestimate income slightly than to underestimate, as overestimating leads to a refund (overskydende skat) rather than a debt (restskat).

Consequences of Incorrect Estimates

Your forskudsopgørelse is an estimate, and SKAT expects it to be reasonable. Getting it wrong has financial consequences:

Underestimating income (or overestimating deductions):

• — Results in restskat (tax debt) when the årsopgørelse is finalised
• — SKAT charges restskatrente (~3.5%) on amounts not paid by the deadline
• — If the gap is large, you may face two payment instalments (July and October)
• — Large restskat can trigger a SKAT audit or review of your estimates

Overestimating income (or underestimating deductions):

• — Results in overskydende skat (refund — you gave SKAT an interest-free loan)
• — No penalty, but you lose the time value of money
• — Refunds are paid in April/May with minimal interest (~0.5%)

Best practice for accuracy:

• — Base estimates on your current salary and known bonuses
• — Be conservative with deductions — only claim what you are confident about
• — Update within 30 days of any major life change
• — If your income is volatile (freelancer, commission-based), overestimate by 5-10% as a buffer
• — Check your forskudsopgørelse at least quarterly

Changing During the Year

Your forskudsopgørelse is not static. You can — and should — update it whenever your financial situation changes. Here are common reasons to update:

• — New job: Different salary level changes field 11. Update immediately to avoid incorrect withholding.
• — Marriage or divorce: Changes your personal allowance and potentially your tax band. Spouses can transfer unused personfradrag.
• — Buying or selling property: Mortgage interest (field 42) changes significantly. Property value tax (field 47) is also affected.
• — Starting freelancing: Add B-income in field 15 or 207. Without this, you will owe large restskat.
• — Children: Børnefradrag (child allowance) may apply. Update to receive the benefit in monthly withholding rather than as a lump-sum refund.
• — Pension contributions: If you start or stop a private pension plan, update field 18 to reflect deductible contributions.
• — Moving abroad: Partial tax liability changes may affect your withholding. See our moving tax guide →.

Each update takes effect for future pay periods. Changes made mid-month typically apply from the next month. Your employer is notified automatically via the eIndkomst system — no need to provide a physical tax card.

Comparison to Årsopgørelsen

Understanding the relationship between the forskudsopgørelse and the årsopgørelse is essential for managing your Danish taxes effectively. They serve different purposes:

• — Forskudsopgørelse = your estimate of future income and deductions. Issued in November for the coming year. Determines monthly withholding. Can be changed at any time.
• — Årsopgørelse = the final settlement of the actual tax year. Issued in March of the following year. Pre-filled with real data from third parties. Shows whether you owe or are owed.

The årsopgørelse reconciles your forskudsopgørelse estimates against actual reported amounts. If the two match, no further action is needed. If they diverge, SKAT calculates the difference as restskat or overskydende skat. The closer your forskudsopgørelse is to reality, the fewer surprises you will face in March.

For example: if you estimate field 11 at 500,000 DKK but actually earn 600,000 DKK, your withholding was based on the lower amount. The årsopgørelse will show the extra 100,000 DKK as unfunded income subject to tax, creating restskat. Conversely, if you overestimate deductions, you will have overpaid and receive a refund.

For a full breakdown of the årsopgørelse and how to correct it, see our tax assessment notice guide →. For a broader overview of Danish personal taxation, see the personal tax guide →.

FAQs

How often should I update my forskudsopgørelse?

At minimum, review it quarterly. Update immediately after any major life event — job change, property purchase, marriage, or new income source. The default estimate from SKAT is based on last year’s data, which may be outdated. Proactive updates throughout the year help you avoid restskat and ensure your monthly cash flow reflects your actual tax obligation.

What happens if I do not update my forskudsopgørelse?

If you do not update your forskudsopgørelse, SKAT uses the default estimate (usually based on the previous year). If your actual income or deductions differ significantly, you will face either a large restskat (with penalty interest) or a large refund (which means you overpaid monthly). While there is no penalty for inaccuracy per se, the interest on restskat makes it costly to be significantly wrong.

Can I change my forskudsopgørelse after the year starts?

Yes. You can update your forskudsopgørelse any number of times throughout the year. Each change takes effect for future pay periods. There is no annual limit on revisions. This flexibility allows you to respond to changing circumstances — a new job in June, a property purchase in September, or unexpected freelance income in December.

How does my tax card relate to the forskudsopgørelse?

Your tax card (skattekort) is generated from your forskudsopgørelse. It tells your employer how much tax to withhold each month. The card includes your trækprocent (withholding rate) and personfradrag (monthly tax-free allowance). When you update your forskudsopgørelse, a new tax card is issued and sent digitally to your employer. See our tax card guide → for more details.

What is the difference between forskudsopgørelse and årsopgørelse?

The forskudsopgørelse is a forward-looking estimate of your expected income and deductions for the coming tax year. It determines your monthly withholding. The årsopgørelse is a backward-looking final assessment that uses actual reported data to calculate your exact tax liability. The forskudsopgørelse is adjustable; the årsopgørelse is the binding settlement. Think of the forskudsopgørelse as an estimate and the årsopgørelse as the final bill or refund statement.