# Selskabsskat Return (Corporate Tax Filing)

Country: Denmark
When: 30 June for calendar-year companies (6 months after the 31 December year-end). Companies with non-calendar fiscal years: 6 months after their year-end, maximum extended to 30 September. Large groups using international joint taxation: potentially different deadline. Confirm with SKAT.
Tax year: 2025

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).

## What happens if you miss it

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.

## Submission 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 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

Source: https://skat.dk/erhverv/selskabsskat