Tax Assessment Notice (“aarsopgoerelsen”)

Based on the final tax return a tax assessment notice (”aarsopgoerelse”) is issued each year. The assessment is normally issued in the period 1 April to 30 September in the year following the relevant tax year.

The Danish tax system is based on a combination of reporting of information from employers, pension institutions, banks and insurance companies etc. and self-reporting to the tax authorities. If the tax authority considers that all relevant information to issue a tax assessment is available, then they automatically issue a tax assessment notice based on reported information. This is the case for approx. 80-85 % of all tax payers.

For the remaining part of the tax payers they will have to provide the relevant information for the basis of the tax return to the tax authorities.

If the final tax assessment is too low it is the responsibility of the tax payer to inform the tax authorities of this in order that it can be corrected.

If the final tax assessment is too high the tax payer is to inform the tax authorities of this so the relevant changes can be made.

If you are not sure whether the tax assessment is correct or if the assessment by use of the tax rules can be reduced it could be considered to have the opinion from a professional tax advisor. If you would like to obtain our opinion on a tax assessment please do not hesitate to contact Inwema on info@inwema.dk.