What is an årsopgørelse?
The årsopgørelse is SKAT's final settlement of your income tax for the previous year — it shows whether too much tax was withheld (you get a refund) or too little (you owe). Check your deductions carefully — a missed one can cost hundreds.
Årsopgørelse vs. forskudsopgørelse
| Document | When | Purpose |
|---|---|---|
| Forskudsopgørelse | Start of year | Preliminary estimate. Determines your monthly tax withholding rate. |
| Årsopgørelse | Spring (following year) | Final settlement. Reconciles actual income vs. what was withheld. |
If your income, deductions or situation changed during the year — new job, moved house, had a child — update your forskudsopgørelse at skat.dk during the year to avoid an unexpected restskat bill.
Restskat vs. refund
| Result | Meaning | What happens |
|---|---|---|
| Restskat | You underpaid — owed more than was withheld | SKAT adds it to next year's withholding or collects it directly. Pay before 1 July to avoid a surcharge. |
| Overskydende skat | You overpaid — a refund is due | Paid directly to your NemKonto account, typically within a few days of the statement being issued. |
Deductions to verify
Transport allowance (befordringsfradrag) — rubrik 51
If you commute more than 24 km each way, you are entitled to a deduction for the excess distance. SKAT calculates it automatically from your registered home and work address, but if you moved or changed jobs during the year, the pre-filled amount may be wrong. Check it.
Home improvement allowance (håndværkerfradrag)
Up to 9,000 DKK per person in 2026 (8,600 in 2025), covering labour for selected home-improvement work. A separate service allowance (servicefradrag — cleaning, childcare, etc.) is up to 18,300 DKK per person in 2026. Both cover labour only (not materials), apply to your home or holiday home, must be paid digitally, and are worth ~26% of the amount.
Mortgage interest deduction (rentefradrag)
Interest paid on home loans is deductible at approximately 33.6% for most taxpayers. This is filled automatically from your bank's reporting to SKAT. Verify it matches your actual interest payments for the year.
New residents and expats: If you arrived in Denmark during the year, your withholding card (skattekort) may not have been set up correctly for the whole year. Check that all your Danish income is included and that your deductions are complete. Understanding letters from SKAT →
Key deadlines (tax year 2025)
| Date | What happens |
|---|---|
| 23 March 2026 | Årsopgørelse issued for most employees with simple tax situations |
| 1 May 2026 | Deadline to file if you have self-employment income, foreign income or complex deductions |
| 20 May 2026 | Refunds paid to NemKonto for those with årsopgørelse from 23 March |
| 1 July 2026 | Last day to pay voluntary restskat without interest surcharge |
Corrections: You can correct your årsopgørelse at skat.dk up to 3 years after the tax year. If you find a missed deduction from 2023 today, you can still claim it.
How to update your forskudsopgørelse
Your forskudsopgørelse determines how much tax is withheld from your salary each month. SKAT pre-fills it based on the previous year — but if your situation has changed, you need to update it yourself. Common triggers: new job, salary increase or decrease, starting freelance work, having a child, buying a property, or moving.
To update it:
- Go to skat.dk and log in with MitID
- Navigate to Forskudsopgørelse (usually listed under "Skat" in the top menu)
- Review the pre-filled figures. Key fields to check: your expected annual income (Personlig indkomst), any deductions (transport, interest, union fees), and whether your family situation is correct
- Edit the fields that have changed and submit
- SKAT generates a new tax card within a few days. Your employer downloads this automatically — you don't need to send it to them manually
Changes to your forskudsopgørelse take effect from the month after submission. If you update in August, the new withholding rate applies from September. SKAT will recalculate to recover any under- or over-withholding across the full year when the årsopgørelse is issued the following spring.
Don't wait until year end: If you start a second income source (rental income, freelance, dividends from abroad), update your forskudsopgørelse immediately. The longer you wait, the larger the restskat bill in spring.
Expats and foreign income
If you are a tax resident in Denmark, you are taxed on your worldwide income — regardless of where it was earned. This includes:
- Salary from a foreign employer while working remotely in Denmark
- Rental income from a property you own abroad
- Dividends, interest, or capital gains from foreign investments
- Pension income from a former employer in another country
Foreign income must be declared in your forskudsopgørelse (Udenlandsk indkomst section) and will appear on your årsopgørelse. If that income was also taxed in the source country, Denmark's double taxation treaties (dobbeltbeskatningsoverenskomster) prevent you from being taxed twice in full. Depending on the treaty, you either:
- Exemption method (eksemptionlempelse): The foreign income is exempt from Danish tax, but counted when calculating your Danish tax rate on other income
- Credit method (creditlempelse): The foreign income is taxed in Denmark, but you receive a credit for tax already paid abroad — so you pay the difference if Danish tax is higher
The applicable method depends on the specific treaty with that country. SKAT's website has treaty summaries, or you can consult a revisor if the amounts are significant.
New arrivals: If you moved to Denmark during the year, you are only taxed as a Danish resident from the date you registered your address with the municipality (folkeregistret). Income earned before that date is generally not subject to Danish tax — but it may still affect your tax rate calculation. SKAT can help clarify your specific situation via their international office at +45 72 22 18 18 (press 2 for international matters).
Common mistakes to fix before the deadline
Before accepting your årsopgørelse, run through this checklist:
- Commute distance wrong: If you moved or changed jobs mid-year, the pre-filled befordringsfradrag (rubrik 51) may be based on the wrong address or distance. Recalculate using SKAT's own calculator at skat.dk.
- Håndværkerfradrag not claimed: Home improvement and service work from the previous calendar year. This is not pre-filled — you must enter it yourself with the invoice dates and amounts. Many people forget entirely.
- A-kasse / fagforening not deducted: Unemployment insurance fund (a-kasse) and trade union (fagforening) membership fees are deductible. They are usually pre-filled from the organisations' reporting to SKAT, but check the amounts match what you actually paid.
- Foreign bank interest not declared: Interest on a foreign savings account must be declared. If you haven't, correct it before SKAT finds it themselves — voluntary correction is treated far more leniently.
- Capital losses not offset: If you sold investments at a loss, you may be able to offset those losses against gains in the same or future years. This is not automatic — you may need to enter it manually.
