Tax & Money

The aarsopgorelse, your annual reckoning

Updated July 2026Reviewed July 2026
The one-line versionYour aarsopgorelse is the annual tax statement SKAT prepares each March. For most people it is pre-filled and just needs checking - but that is exactly where refunds and missed deductions hide.

What it is

The aarsopgorelse is your final tax settlement for the year - the reconciliation between what was withheld from your pay and what you actually owed. SKAT prepares it from data sent by employers, banks and pension funds, and publishes it in March. For most people it is already correct and finalises automatically.

The rhythm

  • March: your pre-filled aarsopgorelse appears in TastSelv on skat.dk.
  • Check it: confirm income, and add any deductions SKAT could not know about.
  • Deadline: changes are usually due around 1 May (extendable to 1 July in some cases). Check skat.dk for the current year's date.

Refund or bill

If too much tax was withheld, you get a refund paid to your NemKonto. If too little, you owe the difference - pay by the deadline to avoid interest. The result flows directly from how accurate your forskudsopgorelse was during the year.

Pre-filled is not the same as completeSKAT fills in what it is told - salary, Danish bank interest, reported pension. It cannot see your commute, union fees or foreign income. If you do not add those, you simply overpay. Always open it and check.

What to check

  • Commuter deduction if your round trip exceeds 24 km - you must enter it.
  • Union and A-kasse fees.
  • Foreign income and accounts - tax residents must declare worldwide income.
  • Any life changes (marriage, property, moving municipality) that affect your tax.
Fix the source, not just the statementA surprise bill in March usually means your forskudsopgorelse was off all year. Adjust that preliminary assessment so next year's withholding is right from the start - see the deductions you're missing.

If your statement shows you owe money, see what to do if you underpaid tax.

Common questions

Do I have to do anything if it looks right?
Often not - if it is accurate it finalises on its own. But checking is the only way to catch missed deductions and refunds.
When do refunds arrive?
Refunds are paid to your NemKonto, typically within a few weeks of the statement being available, once finalised.
What if I find a mistake after the deadline?
You can usually correct prior years within SKAT's time limits via TastSelv. It is often worth doing if a deduction was missed.

Verified July 2026 against official sources: skat.dk (Skattestyrelsen), borger.dk and pension-provider documentation. Figures are 2026 levels and reset each January. General information, not financial or tax advice - see our editorial policy.

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