Selvangivelse (Personal Income Tax Return)
Annual personal income tax return for all Danish tax residents, including company directors and sole traders. SKAT pre-fills the return with employer-reported income, bank interest, and other automatically available data. Deadline: 1 May for most individuals.
Who this applies to
- All Danish tax-resident individuals
- Directors of ApS companies drawing salary or dividends
- Sole traders (enkeltmandsvirksomhed)
- Partners in Danish partnerships
What to file
Selvangivelse (tax return) via TastSelv (tastselv.skat.dk). SKAT pre-fills available data. Individuals must review, correct, and add any missing income or deductions. For sole traders using VSO, a separate virksomhedsordnings opgørelse is attached.
How to file
Online via TastSelv at tastselv.skat.dk. Most employed individuals only need to confirm pre-filled data or make minor corrections. Sole traders and company directors with complex affairs typically use a revisor who submits on their behalf using professional software.
Payment due
Final tax is settled after SKAT processes the return, typically in a tax assessment letter (årsopgørelse) sent in March or April of the following year. Underpayments (restskat) above DKK 24,000 attract a procenttillæg. Overpayments are refunded.
Penalties for missing this deadline
Late filing results in an estimated assessment based on available information, usually unfavourable to the taxpayer. Deliberate underreporting can result in penalties of up to 200% of the evaded tax. Interest on underpayments beyond the threshold.
Filing checklist
- Log into TastSelv and review the pre-filled return for accuracy
- Check employment income matches payslips (A-indkomst)
- Add any income not automatically reported: foreign income, undeclared freelance income, cryptocurrency gains
- Review and claim all deductions: befordringsfradrag (commuting), a-kasse contributions, pension contributions, interest paid
- For VSO sole traders: complete the VSO calculation and attach to the return
- Confirm and submit before the 1 May (or 1 July for VSO) deadline
Documents you'll need
- Payslips (lønsedler) and employer-issued annual statement (oplysningsseddel) — usually pre-populated
- Bank statements showing interest income and investment returns
- Pension contribution statements
- Mortgage interest certificate if deducting kapitalindkomst
- Business income records and VSO calculation (sole traders)
Common mistakes to avoid
- Assuming the pre-filled return is complete — SKAT does not automatically receive all income (foreign, freelance, crypto, rental)
- Missing the longer VSO deadline of 1 July and defaulting to the 1 May employee return
- Not claiming the befordringsfradrag (commuting allowance) — automatically calculated if home/work addresses are registered with SKAT
- Forgetting to declare foreign income including foreign rental properties, foreign dividends, or income from international contracts
Never miss a Denmark deadline
AccountsOS tracks every Skattestyrelsen (Danish Tax Agency) and Erhvervsstyrelsen (Danish Business Authority) / CVR deadline and reminds you weeks ahead.
Try Free