Understanding letters from SKAT
A letter from SKAT (Skattestyrelsen, the Danish Tax Agency) is usually a routine notice — an over- or underpayment of tax, or a new preliminary income assessment. Read it carefully and act before any payment deadline to avoid interest charges.
SKAT (now officially called Skattestyrelsen) is the Danish Tax Agency. If you live or work in Denmark, you will receive letters from them. Most are routine — but they're written in dense Danish bureaucratic language that's confusing even for Danes. This guide covers the letters expats most commonly encounter.
The most common SKAT letters
Årsopgørelse
Type: Read carefully
Your annual tax assessment — the final calculation of what you owed for the previous tax year, compared to what was actually withheld from your salary. Arrives in March or April. Full årsopgørelse guide (in Danish) →
What to do: Check the result number. Positive = refund paid automatically to your NemKonto. Negative = you owe the difference, due by the deadline on the letter (typically 1 July). If you disagree with the figures, you can amend the assessment on skat.dk until 1 May.
Forskudsopgørelse
Type: Review annually
SKAT's estimate of your income and tax for the current year. It sets your monthly withholding rate (trækprocent) — the percentage deducted from your salary each month. If your situation changes, you need to update this yourself.
What to do: Log in to skat.dk and verify the income figures are correct. If you've changed jobs, gone freelance, started renting out a property, or moved abroad, update it now to avoid a large surprise bill at year end.
Rykker / betalingspåkrav
Type: Act now
A payment reminder. SKAT is telling you that a payment is overdue. This is not a warning — money is owed now.
What to do: Log in to skat.dk immediately to see the outstanding amount and pay it. Ignoring a rykker leads to interest charges (renter) and eventually debt collection (inkasso), which affects your credit record in Denmark.
Afgørelse
Type: Check deadline
A formal decision from SKAT — they have made a ruling about your tax situation. This could be the result of a review, an audit, or a change to your assessment.
What to do: Read the decision carefully. There will be a deadline to appeal (klage) if you disagree — typically 3 months. If the decision involves a large sum or you believe it's wrong, consult a tax adviser (revisor) promptly.
Kontroloplysninger / kontrol
Type: Respond by deadline
SKAT is asking you to verify or supply information — they may be cross-checking your declared income against third-party data (bank, employer, property records).
What to do: Respond by the stated deadline with the information requested. This is not automatically an accusation — it's often routine verification. Ignoring it, however, leads to SKAT estimating your income themselves, which is rarely in your favour.
Registrering / velkomstbrev
Type: For your records
A confirmation that you have been registered in the Danish tax system — your CPR number, your tax card, and your assigned trækprocent. Usually arrives shortly after you register your address in Denmark.
What to do: Keep it. Share the tax card information with your employer so they can deduct the correct amount from your salary.
Key terms you'll see in SKAT letters
| Danish term | What it means |
|---|---|
| Trækprocent | Your personal income tax withholding rate (e.g. 38%). Set by your forskudsopgørelse. |
| Fradrag | Tax deduction — reduces your taxable income. Includes travel deduction (befordringsfradrag), interest payments, union fees. |
| Restskat | The tax you still owe after annual reconciliation — shown as a negative number on your årsopgørelse. |
| Overskydende skat | Tax refund — you overpaid during the year. Paid automatically to your NemKonto. |
| NemKonto | Your designated Danish bank account for government payments. Refunds and benefits go here automatically. |
| Personnummer / CPR | Your 10-digit Danish personal ID number. Required for all tax matters. |
| CVR-nummer | If you run a business, your 8-digit registration number in the CVR register. Required on invoices and used for VAT and company tax matters. |
| Befordringsfradrag | Commuting deduction — you can deduct costs for travelling over 24 km to work each day. |
| Renter | Interest charges on overdue tax payments. |
| Klage | Appeal — your right to challenge a SKAT decision. |
| Skattestyrelsen | The official name for the Danish Tax Agency (formerly SKAT). The letters still say SKAT colloquially. |
What if I'm not sure what my letter is asking?
SKAT letters can be long and use highly specific legal language. A few practical options:
Upload to Elify: We'll tell you exactly what the letter says, what it's asking for, and what the deadline is — in plain English.
Call SKAT directly: SKAT has an English-language line at +45 72 22 18 18 (Mon–Thu 9–17, Fri 9–16 Danish time). They can read the letter with you and explain what's needed.
The most important thing to know
Never ignore a letter from SKAT. Even if you don't understand it, the deadlines are real — and missing them costs money. Most SKAT letters are entirely routine, but a few require action within weeks.
One rule: If the letter has a deadline and a payment amount, that deadline is binding. Interest starts accruing the day after it passes.
