The preliminary tax assessment can be changed several times a year

The Danish preliminary tax assessment is not a static quantity. There may very easily be occasion to change it during the year. The preliminary tax assessment (forskudsopgørelsen) should ideally reflect any changes in your life, as this will make your final tax return more accurate. And you avoid getting a tax break or have money sitting with the tax authorities, which would have done better in your own pockets.
The preliminary tax assessment is a kind of budget
Since mid-November, you have been able to see your advance statement for 2025 in your tax folder on skat.dk. Consider the preliminary tax assessment as a kind of budget, and keep a special eye on it if there are changes in your life. If you have circumstances that extend beyond national borders, you must pay particular attention.
For example, during the year you can…
… move abroad
… move home from abroad
… buy or sell a home/business abroad
… have changed interest expenses
…. retire or change contributions to pension schemes
The preliminary tax assessment can easily be corrected several times a year, and in some cases you can manage it yourself by going to skat.dk/forskudsopgørelse.
But there may also be situations where you find it all a bit too much trouble. Here at Inwema, which is behind TaxInDenmark.com, we are happy to help – we have worked with complicated tax matters across national borders for more than 30 years, so we will always be able to find a solution.
The hallmark is extensive knowledge of tax across national borders
If you ask Skat, it will rarely be possible to find an employee who can give you a clear and complete answer. At Inwema, we start from the specific situation, and this means that we use our knowledge of tax rules in other countries as well as any existing double taxation rules.
Did you know that…
….Skat.dk has created a deduction guide where you can get a clue as to whether you get the correct deductions.
This applies to driving deductions, service deductions, interest, work-related deductions, child support and spousal support, gifts to charitable associations, trade unions, A-kasse, late pay and flexible benefits, extra pension deductions and green cheques.
At Inwema, we are happy to help you get an overview of your options.
Are you going to be posted? Read more here (in Danish) …
Do you have to work remotely for a foreign employer? Read more here…