• Service: Tax, Global Mobility Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 3/22/2013

Denmark - Changes to tax return procedures  

March 22: Denmark’s tax authority (SKAT) amended the tax return procedures for 2012, reflecting that:

  • A self-employed person receives an (early) “annual report” containing the information that was reported to the tax authorities as well as an estimate of income.
  • A taxpayer that used the 2011 capital return or enterprise system will not be covered by the new regime. The annual report will be provided when the tax return is filed with the tax authorities.
  • For those that received an annual report for 2012, and for whom the tax assessment was too low, these taxpayers must notify SKAT within four weeks and correct the tax return.
  • An income tax return for 2012 generally is to be filed electronically. Absent electronic filing, the taxpayer can expect to be subject to an addition to tax based on the number of days and the amount of taxable income.

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