Danish Tax Return (Selvangivelse): Complete Guide to Filing

Every year, Danish residents must review and file their tax return. The process is mostly digital, handled through SKAT’s E-tax portal (TastSelv), but there are key deadlines, boxes to check, and pitfalls to avoid. This guide walks you through the entire process — from logging in to correcting mistakes.

What Is the Danish Tax Return?

Your Danish tax return — known as selvangivelse — is an annual declaration of your income, deductions, and tax calculation. It includes an årsopgørelse (annual assessment), which is SKAT’s pre-filled summary of your financial year based on information from employers, banks, pension providers, and other sources.

The årsopgørelse becomes available in E-tax (TastSelv) each year, typically from March. You review the pre-filled information, make corrections where needed, and submit. SKAT then issues your final skatteansættelse (tax assessment), which determines whether you owe additional tax or are due a refund.

Filing Deadlines

If you miss the deadline, SKAT may issue a foreløbig ansættelse (preliminary assessment), which is often unfavourable. File as soon as you can to avoid this.

How to Access E-Tax (TastSelv)

1. Go to skat.dk/tastselv
2. Log in with MitID — your Danish national digital ID
3. Alternatively, use an E-tax password (TastSelv-kode), which you can order from SKAT

Once logged in, you will see your pre-filled tax return. SKAT pulls data automatically from:

• Your employer (income and withholding)
• Your bank (interest income, share gains/losses)
• Your pension provider (pension contributions and withdrawals)
• Property authorities (property values)

Key Boxes to Check

The tax return is organised into numbered boxes. Most people only need to check a handful. The ones below are especially important for investors and homeowners.

Share and Investment Income

Foreign Holdings

If you own shares listed on foreign exchanges or hold investments through foreign platforms, these boxes are critical. Incorrect entries here can result in double taxation or penalties.

Pension Contributions

If you contribute to a ratepension or other qualifying pension scheme, check that the amount is correct. This deduction can significantly reduce your taxable income.

Mortgage Interest

If you own property and pay mortgage interest, this should be pre-filled from your bank. Verify the amount matches your mortgage statements.

Common Mistakes

These are the most frequent errors SKAT sees:

• Not checking share information — SKAT receives data from Nordic settlement systems, but the information can be incomplete or incorrect. Always verify box 66 and box 68 against your own records.
• Forgetting foreign holdings — if you invest through a foreign broker (Nordnet, Interactive Brokers, Saxo Bank), you must manually report dividends and gains. SKAT does not always receive this data automatically.
• Incorrect rentefradrag — banks sometimes report interest incorrectly, especially if you changed mortgage providers during the year.
• Not reporting cryptocurrency — crypto is taxed as shares in Denmark. If you traded crypto, you must report gains and losses.
• Missing foreign tax credits — if you paid withholding tax abroad (e.g., US 15% on dividends), enter the amount in box 496 to claim a credit against Danish tax.

How to Correct Your Tax Return

You can amend your tax return online through TastSelv at any time. However, there is a deadline for changes:

• Deadline to amend: 1 May of the third year following the assessment year

For example, for the 2026 tax year, you have until 1 May 2029 to make corrections. After this deadline, SKAT generally will not accept changes unless there are exceptional circumstances.

To amend:

1. Log in to TastSelv
2. Navigate to your tax return for the relevant year
3. Edit the relevant boxes
4. Submit the changes

SKAT will then issue a new assessment.

Appealing a Tax Assessment

If you disagree with SKAT’s final assessment, you can appeal:

• Deadline: 3 months from the date of the assessment
• How: Use the “Indsigelse” (objection) function in TastSelv
• What to include: Explain why you believe the assessment is incorrect and attach supporting documents

SKAT will review your objection and respond. If you disagree with their response, you can escalate to Landsskatteretten (the National Tax Tribunal).

Documents to Keep

Keep the following documents for at least 3 years (or 6 years if you are self-employed):

• Purchase receipts for shares and other investments (to prove acquisition cost)
• Dividend statements from brokers and companies
• Mortgage statements showing interest paid
• Receipts for deductible expenses (e.g., job-related expenses, charitable donations)
• Foreign tax certificates showing withholding tax paid abroad
• Pension statements from pension providers

These documents are essential if SKAT audits your return or if you need to correct a previous filing.

Self-Employed: Special Rules

If you are self-employed (sole proprietor / enkeltmandsvirksomhed), your tax return is more complex:

• You must submit as “Erhverv” (business) in TastSelv
• Your business accounts must be linked to your NemKonto (primary bank account)
• You report business income on a separate schedule
• You may need to file moms (VAT) returns separately
• Consider using a revisor (accountant) — the complexity and penalty risk for errors is higher

Self-employed individuals also pay AM-bidrag (labour market contribution) at 8% on business income, which is calculated differently than for employees.

Tips for a Smooth Filing

• Log in early — E-tax opens in March. Filing early gives you time to gather documents and avoid the May rush.
• Use SKAT’s guide boxes — TastSelv has help text for every box. Click the question mark icon for explanations.
• Check your NemKonto — make sure your refund goes to the right bank account.
• Set up Betalingsservice — if you owe tax, you can pay in instalments by setting up automatic payments.
• Keep records digitally — photograph receipts and store statements in a cloud folder. SKAT can audit returns going back several years.

Summary

Filing your Danish tax return is straightforward if you stay organised. Review the pre-filled information carefully, check the key boxes — especially for share income and foreign holdings — and keep your documents. Most people can complete the process in under 30 minutes through TastSelv. If your situation is complex, consider professional help from a Danish accountant.