Tax Calendar 2022

Keep an eye on the dates in the Tax Calendar below so you don't cheat yourself.

The Tax Calendar gives an overview on when to report your tax return and pay your residiual tax to avoid surcharges.

January 1st - Medio March	SKAT collects information from employers, banks, etc. Personal Tax Information: SKAT starts displaying additional personal tax information in your tax folder in TastSelv. SKAT will be regularly updating these information. Residual Tax: Your residual tax is attributed to a day-to-day interest rate of 1.7% from January 1st to July 1st. The interest rate will be calculated automatically if you are paying the residual tax by using the payment system on SKAT's website. Servicefradrag/deduction for service in the home: 'Håndværkerfradraget' can first be reported in your tax return for 2023 from Medio March.
Medio March - Medio April	The Tax Assessment Notice/Annual Statement (årsopgørelsen) 2023 is now ready in your tax folder on skat.dk. From this day you can access and see your Tax Assessment Notice, and enter and/or make changes to the information already stated in it. If you are changing your Tax Assessment Notice using TastSelv, the result of the changed notice/statement will be shown immediately, and you can also see whether you have to pay residual tax or if you will be receiving a tax refund. Tax Return for traders/business owners (earlier named 'udvidet selvangivelse'): Are you a trader/business owner for the income year of 2023, you will receive a service announcement/service letter along with the tax return for traders/business owner. When you have entered and approved your information on income in the tax return, you will receive the Tax Assessment Notice/Annual Statement. Please note: If SKAT is not aware of you being covered by the rules for reporting the tax return, you will receive an automatically generated Tax Assessment Notice/Annual Statement that might have wrong calculations that YOU need to change. This is a resumption which has led to a long case processing time. If you enter the information before March 30th 2024, they can be included in the first annual statement.
	Property valuation: There are new property valuations. You can see your current property valuation on your annual statement. All properties will be valued based on a new system for valuations.
Medio April and forward	SKAT will transfer the tax refund of up to DKK 100,000 onto your NemKonto Medio April 2024. A tax refund above the amount of DKK 100,000 will also be transfered to your NemKonto - the process of this just takes a bit longer. If you or your spouse have a debt to the government, SKAT uses your overpaid tax to pay off the debt. If you have money to spare after this, the disbursement will take longer than usual, but will take place by the end of August 2024 at the latest.
medio April	The Tax Assessment Notice/Annual Statement (årsopgørelsen) will be sent out on paper to those citizens who are either exempt or not covered by digital mail.
May 1st	Deadline for the Annual Statement: For employees, May 1st is the last day on which you can submit or enter any corrections/changes and additions to the annual statement for 2023. Deadline for information form for traders - see July 1st. If the Danish Tax Agency is not aware that you are covered by the rules on reporting the information, you must inform the Danish Tax Agency before May 1st. If you do not provide knowledge to the Danish Tax Authority about this, you will receive an annual statement which may be incorrect. You must then request resumption yourself.
Medio Maj	Resumption of the Annual Statement: From approx. mid-May, the citizens who have a tax return deadline of Mayst have the possibility of resumption. If you have forgotten an information/change to the annual statement, you can provide it via TastSelv. However, you must enter a reason for the change/additional information provided.
July 1st	Deadline for providing and approving information to the Tax Return (previously 'udvidet selvangivelse') for self-employed persons, Tax Return for limited taxpayers, Tax Return for foreign income and Tax Return for foreign business income. Deadline for submitting Tax Returns for persons participating in shareholding projects. Deadline for spouses of persons with a deadline of July 1st: citizens married to a taxpayer with one of the tax returns above, who thus has a deadline of July 1st, also have a deadline of July 1st.
August 20th, September 20th, and October 20th	Residual Tax: If you have residual tax for 2023, and you do not pay it by voluntary payment no later than July 1st 2024, the part of the tax that exceeds DKK 22.300 plus a percentage surcharge of 3.7% will be charged in 3 rates with these payment dates. The residual amount will be calculated in the coming Provisional Tax. For example: residual tax for 2023 is calculated in the provisional tax for 2025.
Medio-November	Preliminary Income Assessment 2025: Your Preliminary Income Assessment for 2025 is finished and will be available for you in your Tax Folder in TastSelv from November 20th 2024. Those who have chosen to receive it on paper before September 1st 2024 will receive it by mail/post during November. Information about deductions and deduction percentages will appear in the Preliminary Income Assessment - and your employer will receive the information automatically, digitally. You can make changes to your Preliminary Income Assessment for 2024 until the end of December. You can report craftsman deductions/håndværkerfradrag on your 2024 Preliminary Income Assessment.
December	Residual Tax: December 31st is the deadline for voluntary payment of expected residual tax for 2024, where no interest or surcharges are calculated. Payment to the Pension Scheme: December 31st is the last deadline for paying to a pension in order to be able to have it deducted in the income year 2022. If you make the payment yourself, you must have a receipt that the payment has been made no later than December 31st.