For individuals who are tax residents (”fuldt skattepligtige”) in Denmark a preliminary tax return must be prepared each year showing the expected income for the year. If you do not prepare it yourself the tax authorities will issue a preliminary assessment normally based on the final tax return for the previous year. If the preliminary tax return is not made or made with an income less than the actual income for the year, an underpayment of taxes (”restsskat”) will be the result incl. adding of penalty interests for late payment of taxes. If the preliminary assessment shows a larger income than the final income, then normally an overpayment of taxes (”overskydende skat”) will be the case. From 2019 such overpayment of taxes will not be added interests to the individual.
For non-tax resident individuals with limited tax liability (”begraenset skattepligtigt”) on certain listed kinds of income, a preliminary tax return should also be prepared to avoid underpayment of taxes and penalty interests to be added.
Special rules are applicable in the year of entrance into or cessation of Danish taxation for non-tax residents with income subject to limited income taxation.
Special rules also apply in a tax year with combined taxation as limited tax liable for one period and taxation as tax resident for another period in the same year. See under final tax return.
The tax year is normally the calendar year.
The filing deadline is 1 May unless extension is granted to 1 July due to complicated income tax situations e.g. business income or request for extension.
The filing must be made electronically unless hard copy filing is granted.
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