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SKAT and taxes

Danish tax in plain words: from your first skattekort to the yearly statement.

Next date · November 2026The forskudsopgørelse for 2027 opensCheck your expected income and your deductions, so that you do not overpay every month or end up with restskat.All dates in the calendar →

The tax year in one minute

everything revolves around three documents

NOV
Forskudsopgørelse
The forecast for next year: your trækprocent and fradrag come out of it.
YEAR
Lønseddel every month
Your employer withholds A-skat and AM-bidrag according to your skattekort.
MAR
Årsopgørelse
The year summed up: the forecast is compared with what actually happened.
APR
Refund or restskat
Overpaid tax comes back to your NemKonto; underpaid tax you have to pay in.

Situations · 6

Årsopgørelse: how to check and correct it6 steps · corrections usually by 1 May Starting or changing job: skattekortso that 55 % is not withheld Forskudsopgørelse for next yearopens in November Restskat has arrived: what it is and how to pay itcheaper before 1 July Fradrag: which deductions you can addnobody will enter your commute for you Income from Ukraine: how to declare itthe deadline is 1 July, not 1 May

Document samples

LønseddelYour payslip: what each line meansAM-bidrag, A-skat, ATP, feriepenge ÅrsopgørelseThe annual tax statement, line by lineincome, tax paid, refund or restskat ForskudsopgørelseThe preliminary assessment for the year: what the fields meanexpected income, fradrag, trækprocent

Words in this topic

A-skat AM-bidrag Befordringsfradrag Bikort Forskudsopgørelse Fradrag Frikort Hovedkort Oplysningsskema Overskydende skat Personfradrag Restskat Skattekort TastSelv Trækprocent Årsopgørelse

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