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Where to get tax assistance
If you need tax assistance we advise you to contact the Danish tax authorities (they are very helpful) they’ll guide you through the tax issues that are relevant to you or seek professional advice. agri LIDA cannot give personal advice on taxation issues. agri LIDA will be able to assist you in finding general information about tax rules. If you need tax assistance you can contact the Danish tax authorities.
Taxation assistance from the Danish tax authorities
The taxation rules are changing over time and it is therefore the Danish Customs and Tax Administration that can give you up to date information on your taxation.
The Danish Customs and Tax Administration consists of a main centre and a number of local tax centres all over Denmark. There is one tax authority which handles all matters concerning tax, labour market contributions, real property valuations, VAT, duties etc.
If you cannot find the answer you need at skat.dk and if they cannot help you over the phone, the Danish Customs and Tax Administration will set up a personal appointment for you with one of their staff. You will be able to get an appointment within five working days.
If you have questions about:
- tax card, tax exemption card, withholding rate
- tax deductions such as deduction for transport between home and work and deduction for domestic and home-improvement services
- outstanding tax (if you have paid too little tax) and how to pay outstanding tax
- tax refund
- SKAT: +45 72 22 27 95
- Danish Tax Authorities (SKAT)
- You can also contact your municipal citizen service centre with questions concerning your tax as well as how to change your preliminary income assessment.
Your tax assessment is available in E-TAX
Who needs to pay tax?
When you begin working in Denmark, you will come into contact with the Danish tax office, SKAT. You will get a Danish personal ID number called a “CPR-nummer” , and a “forskudsopgørelse”. Everybody who lives and works in Denmark and who has an income is liable to pay tax.
We are all users of the public system, one way or the other. And in principle, we all have to pay towards it. Still, we are taxed individually. The Danish tax system is progressive, meaning that the higher your income, the higher an amount of tax you have to pay.
Forskudsopgørelsen – a preliminary income assessment in Denmark
In addition to getting a personal ID number, you should also get a preliminary income assessment (forskudsopgørelse), so that your employer can deduct the correct tax rate from your salary. A forskudsopgørelse is an overview of the information on the income and deduction, which SKAT estimates for you in the coming year. If the information in the forskudsopgørelsen is incorrect or something is missing, you must correct it yourself. Otherwise you run the risk of having to pay back taxes or of paying too much tax to begin with.
If the employer has no basis from which to calculate your tax, they are obliged to deduct 8 percent for AM-bidrag and 55% in tax. Your forskudsopgørelse is done electronically and can then be found once your digital tax information is available on Skattestyrelsen’s website. When you need a forskudsopgørelse as a commuter for the first time, you should contact SKAT for help. After this, when you need to change something in your forskudsopgørelse, you can do it yourself via SKAT’s electronic service TastSelv.
Welfare for all
Tax is one of the cornerstones of the Danish society. In Denmark we have decided
that all of us have to contribute towards the public purse. In return, we are entitled to
a number of public services throughout our lives.
Denmark is a democracy. In practice, Danish citizens have a voice in how the Danish
society, including the welfare and the tax system, is put together by voting for a
politician or a party in the elections.
Even if we find that we pay too much tax, the majority of us also believe that both
individuals and society in general benefit from the tax system.
Denmark is a welfare state, meaning that the tax we pay in the form of income tax,
VAT, duties and customs duties are used for public services provided by the state, the
regions and the municipalities.
The tax funds are used to cover expenses for hospitals, medical care, education, the
police force, the army, public transport and maintenance of infrastructure, etc.
Additionally, the tax funds finance the state education grants (SU), social assistance
benefits and social pensions.
However, you need to pay for certain things yourself, such as medication, textbooks
for higher education or dental care.
The Danish welfare model aims to provide security, affluence and equality of
opportunity for all.