SKAT and taxes

Årsopgørelse: how to check and correct it

Checked against sources 21.09.2026Data updated 23.09.20266 steps

In short

is the yearly statement from SKAT: how much you earned, how much tax you have already paid and what comes out of it. Either you get the overpayment back (), or you have to pay more ().

this is not a fine and not an audit — everyone gets this letter

Does this apply to me?

Yes, if you worked in Denmark last year or received payments here. The document arrives in and sits in on skat.dk.

Steps

1

Log in to TastSelv

Open skat.dk, click "Log på" and confirm the login in the app.

Screen layout · skat.dk
Log på

The green frame marks what to click.

2

Open "Se årsopgørelsen"

In the top menu choose "Årsopgørelse", then "Se årsopgørelsen" (see the calculation).

Screen layout · TastSelv
ForskudÅrsopgørelseBetalingSe årsopgørelsenRet årsopgørelsen/oplysningsskemaet
3

Find the result at the top

The first line tells you the main thing. There are two possibilities:

Overskydende skatYou paid too much. The money comes to your NemKonto by itself, usually in April.
RestskatYou paid too little. It is cheaper to pay before 1 July — after that a surcharge is added.
The whole document, line by line
4

Check your income and your tax

The lines "Lønindkomst" (income) and "Indeholdt A-skat" (tax withheld) have to match the totals on your for the year. The easiest one to look at is the December one — it has an "År til dato" column.

Where this is on your lønseddel
5

Check your deductions (fradrag)

SKAT enters some itself, others only you can enter. The ones people forget most often:

  • Befordringsfradragthe journey to work, if there and back is more than 24 km a day — you enter this yourself
  • Fagforening and A-kassethe contributions are usually already there — just check that they are
6

Something is wrong — correct it

Click "Ret årsopgørelsen / oplysningsskemaet", change the field you need and confirm. The new calculation appears straight away.

everything matches? then you do not need to do anything

What you will need

  • MitID on your phone
  • Lønsedler for the year, or the December one
  • Distance from home to work, km
  • Statements of income from abroad, if you had any

Danish words you will see

Årsopgørelse
The annual tax statement: your income and tax for last year, summed up.
Overskydende skat
Overpaid tax that will be refunded to you.
Restskat
Tax you underpaid during the year. You can see it in your årsopgørelse.
Fradrag
A deduction: the amount that is not taxed.
TastSelv
Your personal account on skat.dk.
The whole glossary →

Common mistakes

  • Not opening it at all. "It is all automatic" — not always: nobody enters befordringsfradrag for you.
  • Putting restskat off. After 1 July the debt grows.
  • Mixing it up with the forskudsopgørelse. That one is the forecast for next year; this one is the summary of the last one.
  • Not declaring income from abroad. If you had any, that is a separate topic — see the similar situations below.

Need to talk to a human?

With tax, SKAT itself helps fastest: you can speak English there. There are also free consultations for Ukrainians.

Where to turn and what to say →

Where this information comes from

This is an explanation in plain words, not legal advice. The final word always belongs to the authority. How we check

Found a mistake?

Goes straight to us. Personal details — CPR, phone, e-mail — are stripped; the numbers stay, because they are the point.

or write to pytannya@rozberemos.dk

Similar situations