Selskabsskat Return (Corporate Tax Filing)
Annual corporate tax return for Danish companies (ApS and A/S). Covers the company's taxable income for the income year, reconciling accounting profit to taxable profit. Filed electronically via TastSelv Erhverv at skat.dk.
Who this applies to
- All Danish ApS (Anpartsselskab) and A/S (Aktieselskab) companies
- Danish branches of foreign companies
- Other Danish legal entities subject to corporate tax
What to file
Selskabsskatteindberetning via TastSelv Erhverv: taxable income calculation, adjustments to accounting profit (non-deductible expenses, depreciation differences, group relief), transfer pricing disclosures, dividend and interest declarations.
How to file
Electronically via TastSelv Erhverv (tastselv.skat.dk/erhverv). The system is pre-populated with some data from third-party reports. Most companies use their revisor to prepare and submit the return. Large companies may use tax software integrated with their ERP system.
Payment due
Acontoskat (advance tax) in two instalments during the income year: 20 March and 20 November. Final balance (restskat) or refund settled when SKAT processes the return — typically by 20 November of the following year. Residual underpayments attract a procenttillæg (interest supplement).
Penalties for missing this deadline
Automatic extension possible but requires application. Late filing: SKAT may impose a DKK 5,000 fine (bøde) for non-compliance. Persistent non-filing can lead to estimated tax assessment (taksation) and further penalties. Interest on late payment of final tax balance.
Filing checklist
- Prepare or finalise the annual accounts (årsrapport) as the basis for the tax return
- Reconcile accounting profit to taxable income (identify non-deductible costs)
- Calculate and document any depreciation differences (regnskabsmæssig vs skattemæssig afskrivning)
- Review acontoskat instalments already paid on 20 March and 20 November
- Prepare transfer pricing documentation if controlled transactions exceed DKK 5m
- File via TastSelv Erhverv and confirm submission receipt
Documents you'll need
- Approved annual accounts (årsrapport) for the income year
- Reconciliation schedule (skattemæssig opgørelse) showing accounting-to-taxable-income adjustments
- Transfer pricing documentation (TP documentation) for large groups with related-party transactions
- Any relevant rulings or binding advance rulings (bindende svar) applicable to the company
Common mistakes to avoid
- Filing late because the annual accounts are not finalised in time — plan for annual accounts to be ready by late May at the latest for calendar-year companies
- Omitting to include all Danish group companies in the mandatory sambeskatning (joint taxation) filing
- Incorrectly treating capital gains on shares as taxable income when the participation exemption applies
- Not documenting transfer pricing contemporaneously — SKAT requires the documentation to exist at the time of filing, not created retrospectively
Never miss a Denmark deadline
AccountsOS tracks every Skattestyrelsen (Danish Tax Agency) and Erhvervsstyrelsen (Danish Business Authority) / CVR deadline and reminds you weeks ahead.
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