Underpaid tax, what to do about it
When you owe
If too little tax was withheld during the year, your annual statement (arsopgorelse) will show residual tax (restskat). SKAT tells you how much and by when to pay. Small amounts may simply be rolled into next year's tax card.
Interest and deadlines
There is usually an interest-free window early in the year to pay voluntarily; paying within it avoids a surcharge. After the day-to-day interest-bearing date, interest accrues on what you owe, and the longer you leave it the more it costs. The exact rates and dates are set annually, check skat.dk.
If you cannot pay
Do not ignore it. Contact SKAT, payment arrangements may be possible. Unpaid tax debt can be sent to the debt-collection authority (Gaeldsstyrelsen) and, in serious cases, registered, which can affect your creditworthiness. Pay through TastSelv or your bank using the details SKAT provides.
Common questions
What happens if I underpay tax in Denmark?
Your annual statement shows residual tax (restskat); pay by SKAT's deadline. Paying within the interest-free window avoids surcharges.
Is there interest on late Danish tax?
Yes, after the interest-bearing date, interest accrues daily on what you owe.
What if I cannot pay my tax bill?
Contact SKAT, payment arrangements may be possible; ignoring it can lead to debt collection.