restskatter
Restskatt is the portion of a taxpayer’s tax liability that remains unpaid after the tax authority has issued its final assessment for a given year. The term is used in several Nordic tax systems to describe the balance due once prepayments, withholdings, and deductions are reconciled with the actual income and circumstances reported.
Restskatt arises when provisional payments or withholdings were too low relative to the final liability, or
The amount of restskatt is typically calculated as the final tax due minus the taxes already paid
Taxpayers may be able to pay restskatt in a single lump sum or arrange installments according to
If a taxpayer believes the assessment is incorrect, there are typically procedures to appeal or amend the