Postponed Withholding taxes

Due to rising inflation in the fall of 2022 the Danish government has issued a package to help companies by postponing payment deadlines of withholding tax for the months of July and August 2023.
A coffe mug, a pen, and paper with the text: "Tax Withholding and Estimate"

For small- & medium-sized companies

For companies with yearly withholding tax (A-skat) of less than 1 million DKK and / or Labour market contribution of less than 250.000 DKK.

  • The June payment deadline is postponed from July 10th 2023 to October 31st 2023
  • The July payment deadline is postponed from August 10th 2023 to February 12th 2024

Please note that from September to December the deadlines are as usual.

For large companies

For companies with yearly withholding tax (A-skat) of more than 1 million DKK and / or Labour market contribution of more than 250.000 DKK.

  • The July payment deadline is postponed from July 31th 2023 to November 10st 2023
  • The August payment deadline is postponed from August 31th 2023 to February 29th 2024
Please note that from September to December the deadlines are as usual.

More info on payment deadlines can be found on skat.dk (text in Danish).

Latest news

Interior of the European Parliament chamber in Strasbourg

EU agrees digital declaration system for posted workers: what it means in practice

On the 23rd of June, 2026, the European Parliament and the Council of the European Union reached a provisional agreement on a regulation establishing an EU-level digital declaration system for posted workers. The agreement is one of the first concrete outputs of the “One Europe, One Market” roadmap and is intended to reduce administrative burdens for businesses while improving enforcement of the EU Posted Workers Directive (Directive 96/71/EC, as amended by Directive 2018/957/EU).

How is property value tax calculated for a foreign property in Denmark?
The 2025 rules explained.

If you employ people who are fully tax-resident in Denmark and own property abroad, those employees are likely required to declare and pay Danish property value tax (ejendomsværdiskat) on that property. Many do not know this. Many who do know it are unsure about how to calculate it correctly.

On the 22nd of May 2026, the Danish Property Assessment Agency (Vurderingsstyrelsen) published updated indices for income year 2025. The indices are the mechanism by which the taxable value of a foreign property is determined when no Danish public valuation exists. Getting this right matters: incorrect or missing declarations can result in
reassessments, interest charges, and penalties.

This article sets out who is affected, how the calculation works, and what the deadlines are for income year 2025.

Ask us about this topic

* We process your details solely to answer your question and retain them no longer than necessary for that purpose. See our privacy policy for your rights, including access, correction, and erasure.

Scroll to Top