Denmark Tax Assessment Notice Guide (Årsopgørelsen Explained)

What Is the Tax Assessment Notice (Årsopgørelsen)

The årsopgørelse is SKAT’s pre-filled annual tax statement, typically released in March each year for the preceding calendar year. It consolidates all income, deductions, and tax credits reported by third parties — employers, banks, mortgage lenders, pension funds, and public authorities — into a single document. You access it via TastSelv on skat.dk using your MitID.

Key features of the årsopgørelse include:

• — Pre-filled fields based on third-party reports (e-indkomst, renteoplysninger, pensionsbidrag)
• — Final settlement of your preliminary estimate from the forskudsopgørelse
• — Restskat or overskydende skat calculation with exact amounts
• — Renteberegning — interest on late payments or refunds
• — Korrektionsmulighed — ability to correct errors online until specific deadlines

The årsopgørelse is the definitive statement of your Danish tax liability. It replaces the forskudsopgørelse as the binding assessment. If your preliminary estimates were accurate, the notice should require no action. If discrepancies exist, you must correct them before the deadline or face restskat with interest charges.

For most taxpayers, the notice arrives digitally in e-Boks or through the SKAT app. You can also request a paper copy. The notice covers all income subject to Danish taxation, including worldwide income if you are full tax resident. Non-residents with limited tax liability receive a simplified version.

How SKAT Pre-Fills Your Return

Denmark’s tax system relies on third-party reporting. Employers, banks, mortgage lenders, stockbrokers, pension companies, and unemployment funds are legally required to report payments and interest directly to SKAT. This data populates your årsopgørelse automatically. The result is a tax return that requires little manual input for most people — but it is still your responsibility to verify every field.

Common sources of pre-filled data include:

• — Employer-reported salary via the eIndkomst system (field 11)
• — Bank interest on deposits and loans (fields 31, 32, 42)
• — Mortgage interest paid to realkreditinstitutter (field 42)
• — Share income from Danish custodians (fields 48-51)
• — Pension contributions and payouts (fields 18, 19)
• — Unemployment benefits from A-kasse (field 20)
• — Property value assessments for ejendomsværdiskat

If a third party fails to report — for example, a foreign bank or a small employer — you must add that income manually. Similarly, if data is incorrect (wrong amount, duplicate entry, misattributed income), you must correct it. SKAT may also apply estimates for certain fields if data is missing, which you should review carefully.

Pre-filled data is generally reliable, but errors do occur. Cross-check against your payslips, bank statements, mortgage statements, and annual pension overviews. Discrepancies should be corrected using TastSelv before the deadline. See our personal tax guide → for a detailed breakdown of how each income type is treated.

Reviewing Your Årsopgørelse — Field-by-Field Guide

When you open your årsopgørelse in TastSelv, you will see a series of numbered fields. Understanding each one is critical to catching errors. Below is a guide to the most important fields:

• — Field 11 (Personal Income): Salary, bonuses, commissions, and other employment income. Verify against your annual pay summary (årsopgørelse from employer).
• — Field 12 (B-Income): Freelance, gig work, and honorariums reported as B-income. Check against your invoices and payment records.
• — Field 15 (B-Income, Domestic Help): Private daycare, cleaning, home care — reported by the recipient if over 1,000 DKK annually.
• — Field 18 (Pension Payments): Private pension contributions and employer-paid pensions. Confirm with your pension provider.
• — Field 20 (Unemployment Benefits): Dagpenge from your A-kasse. Verify against your benefit statements.
• — Fields 29-32 (Deductions): Employment deductions, trade union dues, unemployment fund contributions, commuting expenses.
• — Field 42 (Capital Income): Interest paid on mortgage, bank loans — negative means you paid interest (deductible). Positive means you received interest (taxable).
• — Field 47 (Property Value): The assessed value of your property for ejendomsværdiskat. Based on SKAT’s public valuation.
• — Fields 48-51 (Share Income): Dividends, share sales, and stock option income from Danish custodians.
• — Field 70 (Health Insurance): Sundhedsforsikring paid by employer — may be taxable as B-income.

Review each field against your own records. Pay special attention to field 42 (capital income) because mortgage interest deductions are a major benefit for homeowners. Also check fields 48-51 if you hold shares or have a aktieesparekonto →.

Correcting Errors Using TastSelv

If you find an error in your årsopgørelse, you can correct it online through TastSelv on skat.dk. The correction process is straightforward but must follow specific rules depending on the field and the deadline.

General steps for correcting errors:

• — Log in to skat.dk with MitID
• — Navigate to TastSelv and select “Ret i årsopgørelsen” (Correct the assessment notice)
• — Locate the field with the error and enter the correct amount
• — Upload documentation (payslips, bank statements, contracts) if SKAT requires verification
• — Submit and receive a confirmation with a new assessment notice

Deadlines for corrections:

• — 1 May (generally): Deadline to make corrections without automatic interest on restskat. If you correct after this date, SKAT may charge restskatrente (penalty interest) even if you are due a refund.
• — 1 July: Extended deadline for certain fields, particularly deductions and business income.
• — 1 August: Final deadline for most taxpayers to change fields without special application.

If you miss the deadline, you can still request a correction if you have a valid reason (SKAT error, illness, force majeure). However, interest will accrue from the original payment date. For detailed guidance on correcting deductions, see our tax deductions guide →.

Payment or Refund — Restskat vs Overskydende Skat

After your årsopgørelse is finalised, SKAT calculates whether you paid too much or too little tax during the year. The result is either overskydende skat (a refund) or restskat (tax owed).

Overskydende skat (refund):

• — Refunds are automatically paid into your NemKonto (designated bank account) if registered
• — Most refunds are processed in April if the årsopgørelse is accepted without changes
• — If you correct after April, refund timing depends on processing time (typically 2-4 weeks)
• — SKAT pays rente (interest) on refunds at a rate set annually (currently ~0.5%)
• — You may choose to leave the refund with SKAT to reduce next year’s withholding

Restskat (tax owed):

• — Payments are due in July and October (two instalments) if the amount exceeds ~24,000 DKK
• — Amounts under ~24,000 DKK are due as a single payment by 1 July
• — SKAT charges restskatrente (penalty interest) on overdue amounts — currently ~3.5% annually
• — You can pay via Betalingsservice, MobilePay, Danske Bank, or online banking
• — Late payment incurs additional morarente (default interest) at a higher rate

If your restskat exceeds approximately 100,000 DKK, you may need to file a restskat appeal or arrange a payment plan with SKAT. Interest on restskat is not tax-deductible. For more on managing your withholding to avoid restskat, read our preliminary income assessment guide →. For guidance on managing unpaid tax amounts, payment plans, and SKAT's debt enforcement process, see our Tax Debt Collection Guide →.

Reassessments and Appeals

If you disagree with your årsopgørelse — whether because of a factual error or a dispute over interpretation of tax law — you have the right to appeal. The process depends on the nature of the disagreement:

• — Factual errors: Correct via TastSelv as described above. If SKAT rejects your correction, you can request a bindende svar (binding ruling).
• — Legal disputes: File a formal complaint with Skattestyrelsen within 3 years of the assessment date (the statute of limitations).
• — Skattestyrelsen reconsideration: First step — submit a written appeal explaining your position and providing evidence.
• — Landsskatteretten (National Tax Tribunal): If Skattestyrelsen rejects your appeal, you can escalate to this independent tribunal.
• — Courts: Final recourse is the ordinary court system, though this is rare and expensive.

The 3-year statute of limitations (forældelsesfrist) runs from the assessment date shown on your årsopgørelse. After this period, SKAT can no longer reassess, and you cannot appeal. However, if SKAT discovers fraud or gross negligence, the limit extends to 10 years.

For complex cases — such as disputes over tax residency, cross-border income, or share taxation — consult a professional tax advisor. You can also request a bindende svar from SKAT before taking a specific position, which gives you certainty about how the rules apply to your situation.

For further reading, see our Denmark personal tax guide → for an overview of the tax system, the preliminary income assessment guide → to learn how estimates affect your final assessment, or our tax audit & appeals guide → for the full appeals process, deadlines, and taxpayer rights.

FAQs

What happens if I don’t check my årsopgørelse?

If you do not log in to check your årsopgørelse, SKAT will accept the pre-filled data as correct. Any errors in your favour (missing income, incorrect deductions) will not be corrected, and you may owe restskat with interest later. If errors favour SKAT (over-reported income, missing deductions), you will miss the opportunity to claim what you are owed. It is strongly recommended to review your notice for at least 15 minutes each year.

Can I correct my årsopgørelse after the deadline?

Yes, but with limitations. If you miss the 1 May or 1 July deadlines, you can still request a correction by contacting SKAT directly through TastSelv or by phone. You will need a valid reason, such as a SKAT error on a pre-filled field or documented illness that prevented you from filing on time. Interest will accrue on any restskat from the original due date, so it is better to correct as early as possible.

How long does it take to get my tax refund?

If your årsopgørelse is correct and no changes are needed, refunds are typically paid in April. If you submit corrections, the refund may take 2-4 weeks after the correction is processed. Refunds are deposited into your NemKonto. If you have not registered a NemKonto, SKAT will send a cheque, which takes longer. You can track the status of your refund in TastSelv under “Overskydende skat”.

What is the difference between restskat and overskydende skat?

Restskat means you paid too little tax during the year and owe money to SKAT. Overskydende skat means you paid too much and are due a refund. Both are calculated automatically on your årsopgørelse by comparing your preliminary income assessment (forskudsopgørelse) withholding with your actual income and deductions. The difference arises when your actual financial situation diverges from your preliminary estimate.

Is interest charged on restskat?

Yes. SKAT charges restskatrente on amounts not paid by the 1 July due date. The rate is set annually and was approximately 3.5% in 2025. This interest is not tax-deductible. If you owe more than approximately 24,000 DKK, you pay in two instalments (July and October), and interest runs on the unpaid balance. Conversely, SKAT pays interest on overskydende skat, though at a much lower rate (~0.5%).