Tax Return Denmark 2025: Filing Your Assessment Correctly

Tax Return in Denmark 2025

The Danish tax system operates with two key documents: the preliminary income assessment (forskudsopgørelse) and the tax assessment notice (årsopgørelse). This comprehensive guide will help you navigate both aspects effectively, ensuring you’re well-prepared for your tax obligations in 2025.

Introduction to Tax Registration in Denmark

The Danish Tax Agency is called SKAT. When working in Denmark, you are tax liable from your first day of work, and to be compliant, you are required to tax register. To do so you must create a preliminary income assessment for the income year. This will generate a tax card, which consists of a fixed gross tax contribution, a standard deduction, and a progressive income tax rate.

Everyone working in Denmark must pay:

• ATP contribution (DKK 99 per month)
• Fixed labor market contribution – a gross tax of 8%

The monthly deduction is an amount exempt from any income taxes. On your payslip this is deducted prior to calculating the monthly amount of income tax owed.

The Normal Danish taxation scheme is a progressive tax system. If your salary increases (including taxable allowances and bonuses), your income tax rate may increase as well. SKAT does not register changes in your income automatically, so it is important that you update your preliminary income assessment if your estimated income for the year increases. Otherwise, you could owe back taxes when the annual tax return is made available.

How to Tax Register

Important: If you have previously worked, studied, or been otherwise registered in Denmark, you will already have a CPR number, which you must reactivate. This can be done by calling SKAT at + 45 72 22 28 92.

To tax register you need a personal tax number. This can later be converted to a CPR number if you register at a Danish address. If you do not tax register within three months of starting work, you will pay 8% labor market contribution plus a 55% income tax rate with no applicable deductions until you generate a tax card. You can begin the process one month prior to your first day of work.

If you do not have a CPR number, fill out the online form 04.063. This will assign you a tax number as well as generate your tax card.

If GTS Nordic is your Employer of Record (EOR), the CVR number is: 21672475.

Process after submission:

1. You will receive an ‘RQH’ number via email (reference number for your application)
2. Within two weeks, you will be allocated a personal tax number
3. The tax number will be sent to your employer
4. Please inform your GTS Nordic contact person when you’ve submitted the application

When to Update Your Preliminary Assessment

Standard Monthly Deductions

‘Standard monthly deduction’ refers to tax deductions that a person might qualify for based on their personal financial circumstances. For instance, if you have more than 12 km to work each way, you qualify for tax deductions to make up for travel expenses.

A higher monthly deduction is an advantage as income taxes do not apply to this amount. For more information see check SKAT’s guide on deductions:

See Deductions

How taxes will be shown on your payslip

Setting up Nem Account (NemKonto)

If you are eligible for a tax refund, this will be transferred to your NemAccount automatically. You can use your foreign bank account as your NemAccount, as long as you register it online.

Important Dates

How to Amend and Approve Your Annual Tax Return

1. Log into SKAT online with your MitID: skat.dk/en-us/individuals



2. Log on as ‘individuals’
3. Enter your Username and password, then open your MitID app, and follow the steps
4. Click on ‘Preliminary income assessment (forskudsopgørelse)’
5. Fill out your estimated income for the year in ‘Lønindkomst mv.’
6. Scroll down and click on calculate ‘Beregn’
7. This will generate an income tax rate (Trækprocent) and monthly deductions (Fradrag)

Contact SKAT