Denmark: Denmark Delays 2027 Preliminary Tax Assessments by Two Weeks

The Danish Tax Authority (Skattestyrelsen) has announced a two-week postponement for the opening of the 2027 preliminary tax assessment (forskudsopgørelse), moving the access date to November 24, 2026. This delay affects approximately 5.5 million taxpayers who typically review and adjust their expected income, deductions, and tax withholdings for the upcoming year in early November. The authority cited the need for additional system preparations to ensure accurate calculations amid recent legislative changes. The preliminary assessment is a critical tool for both employees and employers, as it determines the monthly A-skat (withholding tax) rates applied from January 2027. Taxpayers are advised to monitor the official skat.dk portal for the exact opening time and to verify that their contact details and NemKonto registration are up to date to receive notifications promptly.

Key Takeaways

  • Delayed Access: Taxpayers must wait until November 24 to view and edit their 2027 preliminary tax assessments, two weeks later than the standard early-November schedule.
  • Withholding Impact: The delay may affect the accuracy of initial 2027 monthly tax withholdings, as employers rely on updated preliminary assessments to calculate correct A-skat deductions.
  • Action Required: Individuals should ensure their digital mail (e-Boks) and NemKonto are active, and regularly check skat.dk for the assessment release to avoid surprises in January pay slips.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement