| January 1 - mid-March |
SKAT collects information from employers, banks, etc.
Personal tax information: SKAT starts displaying more personal tax information in your tax folder on Tast-Selv. SKAT updates this information continuously.
Residual tax: Your residual tax accrues daily interest at 5.5% per year from January 1 to July 1. If you use the payment system on SKAT's website, the interest is calculated automatically.
Handyman deduction: The handyman deduction was abolished in 2022 and can no longer be reported. However, it still applies if it concerns a reopening for 2022 and earlier.
Service deduction: The service deduction can only be reported in your 2023 tax return starting in mid-March.
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| Mid-March - mid-April |
The 2023 tax return is available in your tax folder on skat.dk. From this day, you can view the tax return and enter information and changes. If you amend your tax return via Tast-Selv, you can immediately see the result of the amended return and whether you will receive a tax refund or owe additional tax. Business tax return (formerly extended tax return): If you are self-employed for the 2023 tax year, you will receive a service message/letter along with the business tax return. Once you have entered and approved your income information in the tax return, you will receive your final tax assessment. NOTE: If SKAT is unaware that you are subject to the rules for reporting a tax return, you will receive an automatic tax return, which may be incorrect and which YOU must correct. Reopening cases: These involve long processing times. If you enter the information before March 30, 2024, it can be included in the first tax assessment. Property assessment: The public property assessment has been suspended. You can see your current property assessment on your tax return. If there have been no major changes to your property, no new public property assessment will be conducted before summer 2023 at the earliest. Until then, your 2011 property assessment applies unless you have since received a reassessment. All properties will be assessed using a new assessment system. |
| Mid-April and onwards |
SKAT deposits tax refunds up to DKK 100,000 into your Nemkonto in mid-April 2024. Refunds over DKK 100,000 will also be deposited into your Nemkonto, but it may take a little longer. If you or your spouse owe money to the public sector, SKAT will use your tax refund to pay down the debt. If you still have money left, the refund will take longer than usual but will be paid out by the end of August 2024 at the latest. Mid-April: The tax return is sent on paper to citizens who are either exempt from or not covered by digital post. |
| May 1 |
Tax return deadline: For employees, May 1 is the last day to submit or enter any corrections and additions to the 2023 tax return. For the business tax return deadline, see July 1. If the Tax Agency is unaware that you are subject to the reporting requirements, you must notify the Tax Agency by May 1. If you do not notify them, you will receive a tax return that may be incorrect. You must then request a reopening yourself. |
| Mid-May |
Reopening of the tax return: From around mid-May, it is possible to have the 2023 tax return reopened for citizens who have a tax return deadline of May 1. If you forgot to report information, you can do so via Tast-Selv. However, you must provide a reason for the late information. |
| July 1 |
Final deadline for entering and approving the tax return (formerly extended tax return) for self-employed individuals, tax return for limited tax liability, tax return for foreign income, and tax return for foreign business income. Final deadline for submitting the tax return for individuals participating in partnership projects. Spouse deadline for individuals with a July 1 deadline: Individuals married to a taxpayer with one of the above tax returns, and thus having a July 1 deadline, also have a July 1 deadline. |
| August 1, September 1, and October 1 |
Residual tax: If you have residual tax for 2023 and do not pay it voluntarily by July 1, 2024, the portion of the tax exceeding DKK 22,300 plus a 7.5% surcharge will be collected in three installments on these payment dates. The remaining amount will be included in the upcoming provisional tax. For example, the residual tax for 2023 will be included in the provisional tax for 2025. |
| Mid-November |
Provisional tax 2025: Your provisional tax return for 2025 will be generated and can be viewed in your tax folder in Tast-Selv from November 20, 2024. Those who have opted for it on paper before September 1, 2024, will receive it by mail in November. Information on deductions and tax rates will appear in the provisional tax return, and your employer will automatically receive the information digitally. |
| December |
Residual tax: December 31 is the final deadline for voluntary payment of expected residual tax for 2024, where no interest or surcharges are applied. Pension contributions: December 31 is the final deadline for making pension contributions to be deductible in the 2024 tax year. If you make the payment yourself, you must have a receipt showing that the payment was made by December 31. |
