Skattesager

Statute of limitations for tax returns

In Denmark, there are specific rules regarding the statute of limitations for tax claims, and it is important to be aware of these to avoid unpleasant surprises. As a general rule, the tax authorities have a limitation period of 3 years. However, in certain cases, the period can be extended to up to 10 years in cases of gross negligence or intentional failure to provide accurate information.

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However, the rules concerning the statute of limitations for tax claims are complex and therefore there are a number of legal and tax factors you should be aware of. Are you unsure of your rights or options? Be sure to act on time and avoid unnecessary tax issues.

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In the blog post below, we review the rules for the obsolescence of tax claims and what you as a taxpayer should be aware of if, for example, you have a debt item that you cannot pay.

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