Skat.dk Guide for Foreigners

Skat.dk is the website of the Danish Tax Authority (Skattestyrelsen). It is where you manage every aspect of your Danish tax life: viewing your tax card, updating your income estimate, seeing what your employer has reported, and checking your annual tax return.

For most people, the website is visited three times a year: once when you first arrive (to set up your preliminary assessment), once in March (to review the annual return), and occasionally during the year if your income changes. It is not complex once you understand what each section does.

Logging In

You log into skat.dk using MitID — Denmark's national digital identity. There is no password-based login. You must have an active MitID before you can access any personalised tax data.

To log in:

1. Go to skat.dk and click "Log in" in the top right corner
2. Select "MitID" as your login method
3. Open your MitID app on your phone and approve the login
4. You are now in your personal tax portal

If you do not have MitID yet, you cannot access skat.dk's personalised features. Activating MitID requires a CPR number and a Danish phone number — see the CPR guide for that process.

English language: The main skat.dk site has an English version accessible at skat.dk/en-us. However, your personal tax portal (the part you log into) is primarily in Danish. The key sections and their Danish names are explained below.

Section 1: Forskudsopgørelse (Preliminary Income Assessment)

This is the most important section when you first arrive.

The forskudsopgørelse is SKAT's prediction of your income and deductions for the current year. Based on this prediction, your employer calculates how much tax to withhold from each paycheck. If the prediction is wrong, you either overpay each month (and get a refund in March) or underpay (and owe money in March).

When to update it:

• When you start a new job with a salary different from what SKAT has on record
• When you change jobs mid-year
• When you have significant deductions to claim (transport, a-kasse, union fees, mortgage interest)
• When you receive a pay raise above DKK 5,000/month

How to update it:

1. Log into skat.dk
2. Click on "Forskudsopgørelse" in the left-hand menu (you may see it listed as the first item)
3. You will see the current year's assessment, pre-filled with whatever SKAT knows about you
4. Find the "Lønindkomst" (salary income) field — enter your expected annual salary
5. Find "Befordringsfradrag" (commuting deduction) — enter your one-way commute distance in km if applicable
6. Find "A-kasse og fagforeningsfradrag" (unemployment insurance and union fees) — enter annual amounts if you are a member
7. Click "Beregn" (calculate) to see the updated withholding
8. Click "Godkend" (approve) to save

SKAT will update your tax card immediately. Your employer downloads updated tax cards automatically — within a few days, your paycheck withholding will reflect the new estimate.

If you are not sure what your annual salary will be: Enter your best estimate. You can update it again at any time during the year. An imperfect estimate that you update quarterly is better than a wildly wrong initial figure that you leave unchanged.

Section 2: Skattekort (Tax Card)

Your tax card tells your employer how much tax to withhold. It has two key figures:

• Trækprocent — your withholding percentage (typically 37–42% for most earners, lower if you have significant deductions or the §48E scheme)
• Fradrag — your monthly deduction amount (equivalent to the monthly personal allowance + any approved deductions)

Your employer downloads this directly from SKAT's systems. You do not send it to them. When you update your forskudsopgørelse, a new tax card is automatically generated.

If you started working without a CPR number and tax card: your employer was required to withhold at the maximum rate (55%). Once your tax card is active, withholding drops. The overpaid tax from the maximum-rate period is refunded in your March annual return.

Section 3: Årsopgørelse (Annual Tax Return)

Each March, SKAT files your annual tax return automatically based on data reported by your employer, bank, and pension fund. You receive a notification via e-Boks (Denmark's government digital mail system — accessible at e-boks.dk with MitID).

What to look for in your årsopgørelse:

1. Lønindkomst — total salary reported by your employer. Does it match your payslips? If there is a discrepancy, contact SKAT.
2. Renteudgifter — mortgage interest deductions (if applicable)
3. Befordring — commuting deduction (check it was applied correctly)
4. AM-bidrag — 8% labour market contribution. This should be 8% of your gross income exactly.
5. Result: Either a positive number (you are owed a refund) or a negative (you owe money)

Refund: Paid automatically to your NemKonto within days of the årsopgørelse being finalised. No action needed.

Balance owed: Must be paid by 1 July. SKAT sends a payment notification to e-Boks with instructions. You can also pay directly via skat.dk.

If you find an error: Click "Ret" (correct) next to the relevant field. You have three years from the assessment date to request corrections. Do not ignore an error because it seems small — correct it.

Section 4: Årsopgørelse for Previous Years

You can view årsopgørelser from previous years in the same section. If you discover a deduction you missed claiming in a previous year, you can file an amendment for up to three years back.

Reporting Foreign Income

If you have income from outside Denmark — rental income from property abroad, freelance work for a foreign company, dividends from a foreign stock portfolio — you are required to report this in your Danish tax return if you are a full Danish tax resident.

Denmark taxes its residents on worldwide income. However, double taxation treaties (dobbeltbeskatningsaftaler) with most countries mean you typically either pay tax in Denmark or get credit for tax already paid abroad.

Where to report it: In the årsopgørelse, look for "Udenlandsk indkomst" (foreign income) or "Kapitalindkomst" (capital income). Enter the foreign income in DKK at the exchange rate applicable when the income was received.

If your foreign income is complex (e.g., stock options from a US employer, rental income in multiple countries), consult a Danish tax advisor. SKAT's English-language helpline (+45 72 22 18 18) can also answer basic questions.

E-Boks: Your Danish Digital Mailbox

SKAT communicates exclusively via e-Boks — you will not receive paper letters for tax matters. Activate e-Boks at e-boks.dk using your MitID immediately after you have CPR. All government correspondence — tax returns, NemKonto notifications, council letters — arrives here.

Check e-Boks at least monthly. Missing a tax notification because you did not know about e-Boks is not an accepted excuse for late payment.

Quick Reference: Danish Tax Terms

Key Takeaways

• Log into skat.dk with MitID — no password required, no separate registration.
• Update your forskudsopgørelse (preliminary assessment) the day you start working. Enter your expected annual salary and any deductions.
• Your tax card updates automatically — your employer pulls it from SKAT's systems. You do not need to send anything.
• Check your årsopgørelse every March. Verify your salary was reported correctly. Claim any missed deductions within 3 years.
• Activate e-Boks immediately — all SKAT communications go there. Missing them is your problem, not SKAT's.
• Foreign income must be declared if you are a Danish tax resident. Use the årsopgørelse and seek advice for complex situations.