Årsopgørelse
The annual tax statement, line by line
tap a line — the explanation appears
Your statement may look different: which lines appear depends on the income and deductions you have.
The main line
start here
One of two things stands here. [[overskydende-skat|Overskydende skat]] — you overpaid, and the money comes back to your by itself. [[restskat|Restskat]] — you underpaid and have to pay the rest.
Everything else in the document only explains where that figure came from.
What to do about restskat →Every line in turn
- 1Opgørelse nr.
The number of the statement. If you correct something, SKAT issues a new statement and the number goes up. The one in force is always the one with the highest number.
- 2The main line
One of two things stands here. [[overskydende-skat|Overskydende skat]] — you overpaid, and the money comes back to your by itself. [[restskat|Restskat]] — you underpaid and have to pay the rest.
- 3Lønindkomst
All your income for the year before deductions. It should match the total on your — the easiest one to check against is December, which has an "År til dato" column.
- 4Indeholdt A-skat
How much tax your employer has already withheld for you during the year. This is the figure compared with what you actually had to pay.
- 5AM-bidrag
, 8 %. It is taken from your pay before tax.
- 6Befordringsfradrag · rubrik 51
The deduction for the journey to work. SKAT never enters it for you — if your round trip is more than 24 km a day, you fill this field in yourself.
- 7Fagforening · rubrik 50
Union dues. The union usually reports them itself — but check that they are here. Next to them, in rubrik 52, are your contributions.
- 8Interest on loans
Your bank and mortgage provider report these figures themselves. But interest on a private loan is reported by nobody — you enter it by hand, on a separate line.
- 9Personfradrag
of your yearly income. Everyone has it and it is filled in automatically.
- 10The correction button
If a figure does not add up, do not write letters — click here. The new statement appears at once, and the number at the top moves on to the next one.
What to do if a number looks wrong
- The income is higher than on your lønsedlerIncome from an employer you no longer work for may have been counted, or counted twice. Correct it.
- Rubrik 51 is emptyYou most likely did not get the deduction for the journey to work. You enter it yourself.
- You have income from Ukraine but cannot see itIt is not pulled in automatically. It is a separate section — Udlandsforhold.
Related guides
Where this information comes from
- Checked against sources: not yet — this is a draft
- Sources: skat.dk — Årsopgørelsen, skat.dk — Relevante datoer for årsopgørelsen
This is an explanation in plain words, not legal advice. The final word always belongs to the authority. How we check
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