Skatteopgørelsen

Skatteopgørelsen, often translated as tax assessment notice or tax statement, is a document issued by the Danish tax authorities, Skattestyrelsen, to individuals and businesses. It details the final calculation of an entity's tax liability for a given income year. This statement is crucial as it reconcaps the provisional tax payments made throughout the year with the actual tax owed based on submitted income and deduction information.

The skatteopgørelse is typically generated after the deadline for submitting tax returns, which is usually May 1st for individuals. It outlines various income sources, such as salary, business income, capital gains, and pensions. It also lists any deductions claimed, like interest expenses, work-related expenses, or donations. The difference between the total tax calculated and the tax already paid (often through preliminary tax, "forskudsopgørelsen") determines whether the taxpayer receives a tax refund or has to pay additional tax.

Taxpayers are encouraged to review their skatteopgørelse carefully upon receipt. If there are errors or omissions, it is possible to appeal the assessment. The process for appealing typically involves contacting Skattestyrelsen within a specified timeframe, usually a few months after receiving the notice. The skatteopgørelse serves as the official record of tax liability for the year and is important for personal financial planning and record-keeping.