Annual tax statement, tax return, and reporting form
Now that the new year has begun, it's time to review your income, deductions, and tax payments. For employees, this is mainly done via the tax assessment notice, whereas the self-employed and those with more complex tax affairs usually need to submit a tax return form. It’s important to understand the difference between the two, keep track of deadlines, and make sure all your information is accurate – to avoid unexpected tax bills or missed deductions.
In this blog post, we’ll explain what the tax assessment notice and tax return form are, highlight the key deadlines, and point out the details you should pay close attention to.
What is a tax assessment notice?
A tax assessment notice is an annual statement detailing your taxable income, deductions, and taxes paid for the previous year. It indicates whether you’ve overpaid or underpaid your tax and whether you’re due a refund or owe additional tax. The assessment is automatically generated by the Danish Tax Agency, based on information from employers, banks, unemployment insurance funds, and other sources. If you disagree with the figures or have further details to report, you can update them via TastSelv at skat.dk using your MitID. Do you have any questions about tax?
Key deadlines for employees
As an employee, you will receive an annual tax statement showing your total income and the tax payable. The data in this statement comes from your employer, bank, unemployment insurance fund, and other sources. If there are errors or missing details, you can correct them via TastSelv at skat.dk.
- 23 March 2026: The annual tax statement for 2025 becomes available in TastSelv.
- 20 May 2026: Deadline for making changes and providing additional information.
- 1 July 2026: Deadline to pay any outstanding tax without incurring an interest surcharge.
Reporting form for self-employed individuals
If you’re self-employed, you’ll need to submit a tax return form to receive your tax assessment notice. The form is completed through TastSelv at skat.dk and includes details about your business income, tax, and deductions. We offer expert advice on all VAT and tax-related issues affecting your business.What is a tax return form?
A tax return form is a document you must complete if the Danish Tax Agency doesn’t automatically have all the information, it needs about your income and deductions. This typically applies to:
- Self-employed individuals and freelancers
- People with income or assets abroad
- People with complex tax affairs (such as property overseas or unusual income types) where the Tax Agency lacks full data.
The tax return form is completed digitally via TastSelv and is essential for ensuring your tax assessment is accurate. We also provide support with your business’s broader financial matters.
Key deadlines for the self-employed in Denmark
If you’re required to submit a tax return form, the deadline is:
- 1 July 2026: The final date to report your tax return form for the 2025 income year.
This deadline also often applies to individuals with foreign income, limited tax liability, or other complex tax situations where the Danish Tax Agency is missing information.
Deductions and income to check and update
Certain deductions and income sources require particular attention. Make sure to verify and correct the following:
- Handyman deduction (Håndværkerfradrag)
- Commuting deduction (Befordringsfradrag) – Be aware that this deduction is no longer automatically included in your annual tax statement as in previous years.
- Shares, other securities and crypto currencies
- Rental income from a room or property for part of the year
- Private loans, lending, and interest payments
- Foreign properties, bank accounts, and similar assets.
Annual tax statement for foreign tax affairs
If you have foreign tax obligations, there are several aspects of your tax statement that require attention. Below is a list of the most important details to keep track of:
- Tax liability: Are you required to pay tax on your global income?
- Double taxation: Ensure you do not pay tax on the same income twice.
- Social security contributions: Where are your social contributions paid?
- Documentation: Collect and retain records of foreign income, deductions, and taxes paid.
Need tax advice?
Tax regulations can be complex, especially if you are self-employed or have foreign tax obligations. At Azets, we assist businesses and individuals with everything from tax and accounting to payroll and financial management.
