Here at SkatteInform, we are a team composed of State-Authorised Accountants and a few talented tax consultants. We have extensive experience and knowledge within tax law, accounting and case-law of taxation.
Our expertise ensures that both the legal and economic aspects of your case are taken into consideration. Our tax experts can bring cases to the National Tax Tribunal.
Our comprehensive, up-to-date knowledge encompasses many fields including:
Personal and shareholder taxation, special tax conditions for businesses, international taxation (such as ex- and repatriation) and the establishment of companies.
Here at SkatteInform, we are a team composed of State-Authorised Accountants and a few talented tax consultants. We have extensive experience and knowledge within tax law, accounting and case-law of taxation.
The tax rules in Denmark and Sweden are very different - both when it comes to personal taxation and company taxation. With the increased cooperation across the strait, there is an increasing need to know how to achieve the best conditions when establishing a business in the neighboring country or living and working on either side of the strait. That is why SkatteInform, in collaboration with tax experts in Sweden, offers, among other things:
- Tax assistance for companies that send employees to Sweden to work.
- Tax assistance for Nordic groups/companies with Swedish employees working in Denmark.
- Tax related matters when establishing a business in Denmark and Sweden.
At SkatteInform, we collaborate with a wide range of professional experts in tax matters. We do this because we know that an interdisciplinary collaboration always ensures the client the best starting point in each individual case.
It is important to us that you can give yourself the best help. Therefore, each case is as important as the previous one. Contact us today and get an assessment of your tax case.
Finland
SkatteförvaltningenGreat britain
HM Revenue & customsGermany
BundesfinanzministeriumSweden
Riksskatteverket1.1 These terms and conditions apply to consulting and declaration services provided by SkatteInform Statsautoriseret Revisionpartnernerselskap (hereinafter “SkatteInform”) to the client. The services that SkatteInform can provide are described at www.inform.dk.
1.2 The agreement between SkatteInform and the client consists of a Letter of Agreement or agreement sent via e-mail, including any attachments and these terms and conditions. Agreement letters in the form of a letter or e-mails with any attachments and these terms and conditions are collectively referred to as the Client Agreement below. In the event of any discrepancy between the Letter of Agreement/email and the terms of the business, the letter of agreement/email shall take precedence.
1.3 SkatteInform can enter into strategic collaborations, where the participants are independent legal entities, which are individually owned and managed. If legal entities other than SkatteInform are used in connection with the provision of services to the client, these are subject to independent agreements. Thus, they are not subject to these terms and conditions with SkatteInform; unless stated directly in the Letter of Agreement.
1.4. The client is required to provide a copy of valid identification e.g. in the form of passports and driver’s licenses or other forms of identification, if requested by SkatteInform.
2.1 SkatteInform's services are described in the Letter of Agreement, which also includes services that SkatteInform must provide.
2.2 The services may include one-time, as well as a continuous service; for example assistance with company accounts and tax returns or audit, review or assistance with statements on companies' annual reports.
2.3 Notes, assistance with tax cases, binding answers or other advisory services are described in the Letter of Agreement.
2.4 Further work that SkatteInform performs in connection with agreed tasks will be included in the agreement and subject to the same terms. However, additional services are subject to an adjustment of fees and schedule.
2.5 All aforementioned services may only be used by the client, only for the purpose and intended purpose agreed between the client and SkatteInform.
3.1 SkatteInform can only engage subcontractors in connection with the delivery of the services with the client's consent.
3.2 SkatteInform is not responsible for the subcontractors' services, regardless of whether or not they are included in services provided in accordance with the Letter of Agreement. Subcontractors act in relation to the services on their own behalf in cooperation with SkatteInform.
3.3 Paragraphs 3.1 and 3.2 do not include collaboration with other specialists, authorities, etc., with whom SkatteInform consults or enters into a dialogue. Dit would be for the purpose of, for example, obtaining, refusing or clarifying, professional views. SkatteInform may take such action without the client's consent or knowledge, however, such actions are terms subject to the terms of confidentiality described in Section 8.
3.4. The client may raise any claims against SkatteInform as a legal entity, but not against SkatteInform's management and individual employees or subcontractors and their management and employees in relation to the services and the client agreement. Skatteinform management, employees and subcontractors and their management and employees are entitled to apply this provision to the client.
4.1 The client provides information, assistance, etc. required for Skatteinform's services.
4.2 If the client has policies for purchasing services from SkatteInform, the client is responsible for obtaining the necessary prior approval to purchase the services. På i, SkatteInform.
4.3 If SkatteInform (or subcontractors) employees reside at the client's address or other place, directed by the client in connection with the fulfilment of the client agreement, the client must ensure that the office conditions, SkatteInform's (or subcontractors) access to and use of systems (including software and data), etc. does not violate any law, agreement or third party rights.
4.4 The client performs all management functions and makes all management decisions related to the services, including decisions on the provision of information, etc. to public authorities, or the presentation of supporting documentation.
4.5 Notwithstanding clause 4.4, SkatteInform maintains all rights and managerial decisions to and about the practical delivery of services, including, for example, the choice of working methods, procedures, any sample selection, etc. SkatteInform has no obligation to follow the client's instructions in relation to the practical delivery of the service.
4.6 SkatteInform does not investigate and verify whether the information, materials, etc. provided by the client and the client's advisors and suppliers are accurate, correct or complete. Thus, SkatteInform uses such information as the basis for the delivery of the services.
4.7 The parties must keep each other informed of any material matters relating to the delivery of the service.
5.1 For a number of services, SkatteInform is subject to independence provisions in standards, etc. For example, when SkatteInform issues declarations. SkatteInform assesses and checks for any conflicts of independence and interests before SkatteInform undertakes a task. However, SkatteInform cannot guarantee that all situations in which a conflict may occur are immediately covered, but will endeavor todo so.
5.2 The Client is obliged, if he becomes aware of any conflicts of interest that may affect the service, to mediately notify SkatteInform. The same obligation applies to SkatteInform towards the client.
5.3 If a conflict of interest is identified and SkatteInform considers that the client's interest can be safeguarded and sufficiently secure by initiating relevant procedures and safeguards, SkatteInform will discuss such procedures with the client.
6.1 Fees for the services are determined as described in the Letter of Agreement. VAT is not included in the fee declaration, unless stated in the Letter of Agreement.
6.2 If no separate agreement on the fee is included in the Letter of Agreement, the fee will be calculated based on time spent, including transportation/travel, and the hourly rates applicable at the time the work was completed. Hourly rates are adjusted annually and will be stated in the Letter of Agreement.
6.3. According to 6.1, the fee shall be paid by the client to cover costs and expenses incurred in connection with the delivery of the services. Such costs include, among other things, fees to public authorities such as the Danish Business Authority and SKAT or other costs directly related to the delivery of the agreed upon service.
6.4 Skatteinform's declaration of a fee at the conclusion of a contract is an estimate based on the assumptions agreed by the parties in the Letter of Agreement. Als, SkatteInform:
1. The conditions for the provision of services have changed; or
2. the conditions for the delivery of the service were not correct or adequate; and
3. the circumstances can be attributed to the client. SkatteInform attempts to notify the client as soon as possible of any breaches of the agreed/estimated fee, as noted in the Letter of Agreement
6.5 SkatteInform invoices 25% of the fee at the commencement of the assignment. In minor cases with a one-time fee, the client will be asked to prepay. Henceforth, the client will be invoiced on a continuous basis in connection with the fulfillment of the client agreement, unless otherwise agreed.6.6 For clients who do not reside permanently in Denmark, they are always billed in advance at the commencement of the agreement and continuously, if the fee exceeds the provisional prepayment.
6.6 SkatteInform sends invoices electronically (by e-mail in PDF file). The client must provide SkatteInform the e-mail address to which SkatteInform must send invoices electronically.
6.7 The payment terms are due via bank transfer 8 days from the invoice date. For payment after this deadline, interest is calculated in accordance with the Interest Act. Fees are added for sending reminderletters for payment of overdue invoices.
7.1 Unless the Letter of Agreement specifies a notice of termination, the client agreement for individual or limited services terminates, when the services are delivered. For current services (annual recurring services), the agreement terminates when SkatteInform receives written notice (preferably via e-mail) in accordance with clause 7.2.
7.2 The client and SkatteInform can terminate the client agreement in writing at any time, unless otherwise stipulated in the Letter of Agreement.
7.3 SkatteInform may also terminate the client agreement without notice if conditions are found that cause all, or part of SkatteInform's services to be in conflict with independence rules or other rules andstandards that are subject to SkatteInform.
7.4 In the event that the client agreement is terminated before its expected end date, SkatteInform is entitled to fees and payment of costs for the services provided and/or non-invoiced time consumption as well as costs and expenses incurred.
7.5 Provisions in the client agreement that either explicitly, or by virtue of their nature extend beyond the date of termination of the client agreement, remain in effect even after the termination of the client agreement.
8.1 SkatteInform and the client have a mutual duty of confidentiality regarding all information including the other party's circumstances, as long as the information is confidential.
8.2 SkatteInform's internal procedures ensure the protection of the client's confidential information that SkatteInform acquires in connection with the client agreement. Skatteinform's management, employees and subcontractors are subject to professional secrecy.
8.3 SkatteInform may disclose confidential information to subcontractors insofar as this is necessary for their performance on tasks for the client. If this is the case, SkatteInform will inform the client, before the transfer of information takes place.
8.4 The duty of confidentiality applies to rules which impose an obligation to provide information in relation to, for example, public authorities. Thus, confidential information must be disclosed to the extent that:
1. It is governed by applicable law; or
2. SkatteInform is required to pass on a competent authority.
However, disclosure must be limited to the extent necessary for compliance with the law or order.
8.5 SkatteInform must disclose involvement with the client to a third party, provided that this does not involve a breach of the duty of confidentiality. For marketing conditions, see section 8.7.
8.6 The services may be passed on to those of the client's counsellors without separate consent, unless the assignment has been prepared for a limited purpose. The client himself is responsible that their advisors are:
1. Subject to professional secrecy and
2. Informed that SkatteInform has no responsibility, with respect to the client's advisors
3. The services may not be used for anything other than the agreed or intended purpose between SkatteInform and the client.
8.7 Regardless of the confidentiality obligation, SkatteInform is entitled to use the client's name and a short description of the task in connection with SkatteInform marketing, if prior approval has been obtained from the client.
9.1 SkatteInform is responsible to the client for services, in accordance with the general rules of Danish law. This includes limitations stipulated in the client agreement and these Terms and Conditions.
9.2. SkatteInform endeavours to investigate every complaint carefully and quickly. If SkatteInform has provided a less than satisfactory or deficient service, the client is obliged, to contact SkatteInform immediately and in writing, upon finding any errors or defects in the service provided. In connection with this notification, SkatteInform has the right to remedy any errors and omissions within a reasonable timeframe.
9.3 SkatteInform is not liable for claims from third parties/authorities or losses attributable to the material provided by the client, if it is incorrect, inaccurate or incomplete etc. This also includes failure to disclose any information that may, or could have, an impact on the service provided by SkatteInform.
9.4 SkatteInform is not liable for indirect losses and consequential damages, including operating losses, time losses, loss of profits, data loss, goodwill loss, reputation loss, etc.
9.5 Unless stated otherwise, Skatteinform's liability is limited to an amount equal to the amount of the fee for the service associated with the claim-triggering event. A compensation-triggering event refers to an event, that has resulted in an actual claim for, and termination of, financial compensation /reimbursement received and granted by the client. Additionally, where this claim, in whole or in part, can be attributed to a service provided by SkatteInform, which has been proven to be incorrect or otherwise flawed. Eligibility implies that there must be a causal link between the claim-triggering event and the benefit provided by SkatteInform. Skatteinform's liability for damages may never exceed the financial compensation/reimbursement provided by the client. As far as tax return tasks are concerned, we do not accept responsibility for failure to file tax returns, formatters which we have not been informed via the checklist or in connection therewith. Our limitation of responsibility includes all tasks other than audit and review tasks. In other declarative tasks, the restriction is the result of these statements being made without certainty.
9.6 SkatteInform assumes no responsibility for any third party who may have access to the service and /or the delivery. The client shall indemnify SkatteInform, SkatteInform's management and employees for any claim, loss, cost, etc. that SkatteInform may incur to third parties as a result of the client's breach of the client agreement and these Terms and Conditions.
9.7 In connection with providing services including tax advice and company law, SkatteInform interprets applicable legal sources, practices, judgments, etc., as well as other relevant sources of information applicable to the task in question, in order to provide a professional answer to the question. The answer to the question will be Skatteinform's interpretation. The client understands that the final interpretation is the responsibility of SKAT, the Danish Business Authority and other relevant competent authorities, subject to the courts.
9.8 The client accepts and is aware that answers to professional questions and interpretations regarding tax and corporate law and conclusions therein, cannot be applied to similar situations and client cases, etc., notwithstanding that these are identical.
9.9 SkatteInform shall not be liable for any losses, including losses referred to in item. 9.7 and par. 9.8, with which third parties and/or authorities may disagree with the professional assessments and conclusions made by SkatteInform. This also includes any consequences of such a disagreement, for example, an altered tax assessment.
9.11 SkatteInform cannot be held responsible for the outcome of tax cases or decisions of the Danish Business Authority, where the client must ensure that the rules are complied with.
9.12 The client agrees and accepts that SkatteInform only provides assistance and advice to the client as a legal entity, and that the outcome referred to in par. 9.7 and 9.11 are the client's full responsibility.
10.1 SkatteInform has and retains all copyrights and intellectual property rights to programs, systems, presentations and models in accordance with applicable law. Such programs, systems, presentations and models may not be disclosed to third parties without Skatteinform's written permission.
SkatteInform and the client each retain all intellectual property rights that existed prior to the conclusion of the client agreement, and neither party thus acquires ownership of the other party's pre-existing rights.
10.2 The client grants intellectual property rights to the delivery upon the client's final payment to SkatteInform in accordance with the client agreement. To the extent that the delivery includes intellectual property rights belonging to SkatteInform, the client has a non-exclusive and non-transferable right to use them.
10.3 All other intellectual property rights, products and materials, etc., which are generated or arise aspart of the fulfillment of the client agreement, accrue to SkatteInform.
11.1 Materials received from clients and Skatteinform's own working papers, etc. will be kept for a minimum of 5 years after the end of that calendar year.
11.2 End products, such as reports, etc. are delivered to the client and the client's own materials are continuously returned to the client throughout the agreement period. Thus, SkatteInform cannot be held responsible for the client's failure to store these products or client materials.
11.3 SkatteInform is not obliged to update recommendations, conclusions, reports or other products, either in oral or written form, after they have been communicated and transferred to the client in their final form.
12.1 SkatteInform enters into client agreements with persons and legal entities (companies, etc.) and generally wants to limit the exchange of personal data to the greatest extent possible. SkatteInform is a data processor within the meaning of the law and acts solely on the instructions of the client, who is responsible for the data. In connection with the client agreement, SkatteInform processes information according to the rules on personal data protection in Denmark and the EU. At the request of the datacontroller, the data processor must provide the data controller with sufficient information to enable them to check that the technical and organizational security measures described have been taken. Please refer to Appendix 1 of these Terms and Conditions for the GDPR.
13.1 To the extent that the client relationship is covered by the money laundering legislation, SkatteInform will:
1. Obtain identity and verification information as well as a copy of the identification documents, when establishing the client relationship.
2. Use the information obtained about the client to fulfill the obligations under the Money Laundering Act;
3. Disclose information to SØIK (State Prosecutor for Serious, Economic and International Crime) in case of suspicion that the client is laundering,
4. Gives the client the right to access the recorded information and
5. Keep the information, including identification for at least 5 years after the termination of the client relationship.
14.1 SkatteInform and the client accept the use of electronic communication (including e-mail) and the associated risks, including that data may be lost, that messages may be delayed at the time of sending, or not delivered at all, or come to the attention of unauthorized persons. Cada partita é responsable para proteger sus sistemas y interés en comunicaciones electronicas.
14.2. It is Skatteinform's policy to maintain a high level of security around all communications, whether in paper, print or electronic form. However, SkatteInform cannot be held responsible for any errors, losses, viruses, delays, destruction etc. that may arise in connection with or be caused by electronic communication and information.
15.1 If one of the parties violates its obligations under the agreement and/or theseTerms and Conditions, the other party is entitled to terminate the agreement.
15.2 Substantial breach of the client's payment obligations is a valid reason for SkatteInform to justifiably terminate the agreement.
15.3 In the event of a material breach, a party is entitled to compensation according to the general rules of Danish law, however this is limited to the point of limitation of liability, see section 9.
16.1 Any disagreement or dispute between the parties, regarding the understanding of the agreement and/or these Terms and Conditions, shall be settled using Danish law in the Danish courts and with SkatteInform's registered office. Appendix 1: Data Handling Agreement
SkatteInform is obliged to protect the confidentiality, integrity and availability of our customers', suppliers', business partners' and our employees' information, including personal data. We are strongly committed to protecting personal data and work continuously to ensure ongoing compliance with data protection legislation, including the Personal Data Regulation.
When SkatteInform processes personal data in connection with the provision of consulting and advisory services, we consider ourselves a data processor, as we process it on behalf of our customer and according to the customer's instructions. In these cases, we ensure that we enter into a data processing agreement with our customer, which contains instructions and conditions for SkatteInform's processing of personal data.
When SkatteInform carries out audits and other declaration tasks with security, we consider ourselves data controllers, just as well as when we perform other services and process personal data in connection with the administration of our collaborations, etc., where SkatteInform determines the purpose of the processing. In these cases, a data processing agreement will not be relevant.
Legal basis
Processing of the above-mentioned personal data takes place in accordance with Art. 5, subsection 1 and Art. 6, par. 1 letter a) of the European Parliament and Council Regulation 2016/679 (data protection regulation) and the Danish Data Protection Act (after 25 May 2018).
Who can process this information?
The information is processed by SkatteInform Statsautoriseret Revisionspartnerselskab (CVR no. 35394206) and associated data processor.
We use and pass on the information to SKAT, the Danish Tax Appeals Agency, the Danish Business Authority, public authorities or to third parties - after acceptance from the customer.
In addition, there may be cases of disclosure - without the customer's consent - if it is required according to applicable legislation or regulation, e.g. suspicion of money laundering and terrorist financing that cannot be verified. In such cases, we may be obliged to report or pass on information to the State Prosecutor for Special Crime (SSK), possibly carry out supervision, pursuant to Section 26 of the Money Laundering Act. This will only be the case where we are obliged to pass on personal data.
SkatteInform uses data processors, including providers of software, website hosting, social and professional media, backup, security and storage. Your personal data will therefore be left to third parties instructed by SkatteInform to process your personal data on SkatteInform's behalf. Data processors only process your personal data for the specific purposes for which the information was collected.
SkatteInform obliges these data processors to process your personal data confidentially, and to take the necessary technical and organizational security measures against accidental or illegal destruction, loss or deterioration of data, or comes to the knowledge of unauthorized persons, is misused or is otherwise processed in breach of the Personal Data Regulation.
General personal data, including information about the name, address, phone number and e-mail address of customers and customers' owners, as well as the name, title, phone number and e-mail of any contact persons at the customer.
In addition, we collect information about our customers and our customers' owners, which appears of passports and driving licences, for example CPR no.
For what purposes the information is collected and the basis for this
We process general personal data with the aim of being able to fulfill the agreement with the customer, including
•Provide the services
•Invoice
•Quality management and control
The processing is necessary in order to comply with a legal obligation in accordance with section 23, subsection of the Danish Auditors Act. 1, cf. §1, subsection 2 and good auditing practice pursuant to Section 16, subsection of the Auditors Act. 1, in connection with making declarations with security.
Furthermore, the processing is necessary so that SkatteInform can pursue a legitimate interest in being able to administer, manage and develop our business and services, including:
•manage our relationship with customers
•develop our business and services (e.g. identify customer needs and improvements in the service delivery),
•take care of operation and maintenance of IT systems that are made available for or used as part of servicing the customer, as well as hosting,
•administration and management of our website, systems and applications and
•carry out statistical processing and business development
SkatteInform is subject to the rules in the Act on Preventive Measures Against Money Laundering and the Financing of Terrorism (Money Laundering Act). We therefore process information that appears on passports and driving licences, for example CPR no. in accordance with the Money Laundering Act's customer due diligence procedures, cf. §§ 11-21, including especially § 11, par. 1, no. 1, letter a, which is necessary to comply with a legal obligation to which SkatteInform is subject.
SkatteInform deletes personal data when SkatteInform no longer has a work-related need to process it. The retention period is determined based on the obligations SkatteInform is subject to according to applicable legislation, SkatteInform's network, the audit oversight, other public authorities, and for the purpose of securing documentation.
The tax authorities can bring cases against our clients going back 10 years, which is why SkatteInform needs to retain working materials, which may include personal data, for more than 10 years.
SkatteInform reviews its customer records at least once a year and deletes inactive customers where it is deemed prudent, taking into account the above 10-year rule.
SkatteInform strives to protect the quality and integrity of your personal data as best as possible. SkatteInform has implemented security measures with this aim in mind.
You are entitled at any time to access and/or rectify the personal data about yourself that is being processed by the data controller. The right to access means that the data controller must grant you access to all personal data about yourself that is being processed.
You are entitled at any time to restrict the data controller’s access to process your personal data. Furthermore, you are entitled at any time to request that your personal data be deleted if the data is no longer necessary, if consent is withdrawn, if a complaint is lodged with the supervisory authority, etc.
SkatteInform uses the personal data you provide when visiting SkatteInform’s website and using its various services.
In general, you should be aware that as an internet user, you leave behind electronic traces, allowing others to track your online activities.
Data collection when visiting SkatteInform's website
The personal data SkatteInform collects may include your name, email address, company address, and similar identification details, as well as login information if you are assigned such in connection with the use of SkatteInform's services. Additionally, information about your activity on www.skatteinform.dk is collected.
SkatteInform regularly has access to statistical information about visitors to the website. It is not possible to identify individuals from this information. When you visit SkatteInform’s website, the following information is collected about you:
When you browse the internet, you leave behind an "electronic trail" that reveals where you have been. This trail arises because your browser sends information to a server, for example, "I would like to see the page associated with the address www.SkatteInform.dk".
Most browsers provide information about their make and version, such as Microsoft Internet Explorer version 7.0. The server can then return the page you requested, displayed correctly for your browser..
At the same time that your browser requests www.SkatteInform.dk, it sends other information to the server, including your IP address (your "address" on the internet). The server then knows where to send the page you requested.
Depending on the operating system and browser you are using, the browser often also sends your username to the server – the username you use to log into your machine
Purpose of Data Collection
The information mentioned above can be used by SkatteInform to track how you navigate to find information on www.SkatteInform.dk.
For example, SkatteInform can see whether you start from the homepage and navigate to subpages or if you access the site from the middle via a search engine.e.
The information is used solely for the operation of the website and to compile statistics, which can be used to improve the structure of SkatteInform’s website.
Additionally, SkatteInform collects your personal data to process your registration or provide a specific service to you, and to send newsletters and other information regarding our company and services, if you request them. Only those who request it will receive emails or other messages from us, such as newsletters. You will always have the option to inform us that you no longer wish to receive communications from us in the future.
Data Collection for Newsletter
When you sign up for SkatteInform's newsletter, Aktuel Skat, the email address you provide is registered.
The information is used to automatically send you SkatteInform’s newsletter.
The information is stored by SkatteInform's data processor (web host).
A few employees at SkatteInform have access to a list of registrations. These details allow SkatteInform to keep track of the number of sign-ups.
The information about individual sign-ups is not shared, and the data is deleted immediately if you cancel your subscription.
Cookies
SkatteInform’s website uses cookies.
You can disable cookies in your browser and still use SkatteInform’s website.
Links
The website contains links to other websites. Please be aware that by clicking on such links, you will be directed to another website. We encourage you to always read the privacy policy of these websites, as their procedures for collecting and processing personal data may differ from SkatteInform’s.
SkatteInform continuously takes all necessary measures to ensure ongoing compliance with the General Data Protection Regulation and the Danish Data Protection Act.
The privacy policy was last updated on August 29, 2024.
If you wish to file a complaint regarding our processing of personal data, please send an email detailing your complaint to info@skatteinform.dk. We will process the complaint and respond to you.
You also have the right to file a complaint with the Danish Data Protection Agency regarding your rights and SkatteInform’s processing of your personal data. For more information on how to file a complaint with the Danish Data Protection Agency, please refer to their website at www.datatilsynet.dk.
To learn more about taxes in Denmark, watch the videos down below or visit our YouTube channel
If you have any questions you are always welcome to either gives us a call or send us an mail.
