Your employees' annual tax statement in Denmark:a guide for the 2025 income year
If your company employs people who live or work in Denmark, your employees will have received their annual tax statement (årsopgørelse) for the 2025 income year in March 2026. For most employees, the statement is pre-populated from employer and bank data and looks straightforward. For employees with any cross-border element to their situation, it is rarely complete. This guide explains what your employees should check, grouped by situation. You can send this page directly to employees who need it.
Key dates for the 2025 income year
The Danish tax authorities (Skattestyrelsen) issued annual tax statements for the 2025 income year on the 23rd of March, 2026. If the statement contains errors or missing information, it must be corrected before it becomes final. Missing the correction deadline means any underpaid tax carries interest, and any missed deductions are lost.
23rd of March, 2026
Annual tax statement (årsopgørelse) released in TastSelv
20th of May, 2026
Deadline to correct the statement or add missing information
1st of July, 2026
Deadline to pay any outstanding tax (restskat) without incurring an interest surcharge
Corrections are made via TastSelv at skat.dk using MitID login.
Which employees should review their statement carefully
The Danish tax authorities pre-populate the annual tax statement from employer reporting via eIndkomst, bank data, and pension providers. Several categories of information are not included automatically. The five situations below are the most common cases where the default statement is incomplete.
You work in Denmark but live in another country
If you live outside Denmark and commute regularly to work there, you may qualify to be taxed under the Danish frontier worker rules (grænsegængerreglerne). These rules affect how much of your income is taxable in Denmark and what deductions you can claim. Your statement will not automatically reflect whether the correct rules have been applied, or whether the income split between Denmark and your country of residence is correctly stated. If you worked a different number of days in Denmark this year compared with last year, the statement is likely to need correction.
You have income from outside Denmark
The Danish tax authorities do not automatically receive information about income earned in other countries. If you have salary, pension, rental income, or investments outside Denmark, you will need to add this to your statement yourself via TastSelv or by submitting an information form (oplysningsskema). Denmark taxes residents on worldwide income, but double taxation agreements (DTAs) with most countries allow you to avoid being taxed twice on the same income. Applying the correct relief under a DTA is not automatic; it requires an active correction before the deadline.
You relocated to or from Denmark during 2025
A mid-year move affects which months of income are taxable in Denmark and how your income is calculated for the year. If you moved to Denmark, your income may need to be converted to a full-year basis for certain calculations. If you moved away from Denmark, exit taxation rules may apply depending on your assets. The standard statement does not adjust for relocation automatically.
You received benefits or compensation outside your salary
Equity compensation, share programmes, warrants, and certain employer-provided benefits are not always reported correctly through payroll. If your employer has not reported these through eIndkomst, they will be absent from your statement. Unreported income of this kind can result in a significant outstanding tax (restskat) bill, with interest, once the Danish tax authorities identify the discrepancy.
You have a non-Danish employer
If your employer is based outside Denmark and does not process payroll through the Danish system, your tax withholding during the year may not match what you actually owe. In some cases, employees in this situation need to submit an information form (oplysningsskema) to the Danish tax authorities directly, rather than simply correcting the standard statement in TastSelv. The deadline for submitting an oplysningsskema for the 2025 income year is the 1st of July, 2026.
What the outcome of your statement will be
Once the statement is finalised, it will show either a tax refund (overskydende skat) or outstanding tax owed (restskat). Tax refunds are paid automatically to your NemKonto from the 24th of April, 2026 onwards in most cases.
If you owe restskat of up to DKK 25,368, it is collected through your tax payments the following year with an interest charge of 5.7% added to your 2027 tax. Above that threshold, the excess must be paid directly. If you pay by the 1st of July, 2026, a lower daily interest rate of 3.7% applies instead of the surcharge, and no amount is carried forward to 2027.
If your situation is more complex
The scenarios above cover the most common cases. If your circumstances involve multiple countries, a change of employer during the year, an unresolved question from a previous income year, or benefits that were not reported correctly, the statement is unlikely to be correct without specialist review.
If you are the employer and you want support reviewing statements for your internationally mobile employees, we handle this as part of our year-end reconciliation service.