Skat’s Forskudsopgørelse Explained (Line by Line)
Plain-English guide to Denmark’s preliminary tax assessment: where to find it, what each line means, what to update, and how it affects your monthly tax.
Overview: what the forskudsopgørelse is
📄Preliminary assessment
Skat’s estimate of your income, deductions and taxes for next year. Your monthly withholding (trækprocent & frikort) is calculated from this.
🔁Update anytime
Salary change, moving, commuting distance, mortgage, or side income? Update immediately—don’t wait for year-end.
✅Affects payslips
Employers pull your tax card from Skat. Correct lines = correct withholding and fewer surprises on your annual statement.
Key dates & deadlines
🗓️Mid-November
New forskudsopgørelse for the upcoming year goes live in TastSelv (skat.dk). Review and correct.
🧾All year
You can update lines any time circumstances change (job, commute, interest, B-income).
📅March–April
Årsopgørelse (actual year result) is published. Any refunds/back-tax settle based on your updates vs reality.
Where to find it in TastSelv
🔐1) Log in
Go to skat.dk → TastSelv, log in with MitID. Choose the year labelled “Forskudsopgørelse”.
🧭2) Edit lines
Click “Ret forskudsopgørelsen” (edit). You’ll see income, deductions and other sections grouped logically.
Line-by-line: what each part means
💼Employment income
Your annual salary before tax. If you change jobs or get a raise, update the annual total—not the monthly—so Skat spreads it correctly.
📈B-income / freelance
Side income without employer withholding (lectures, gigs). Enter expected gross and be realistic to avoid year-end back-tax.
🏦Interest paid/received
Mortgage or loan interest (deductible) and bank interest (taxable). Your bank often reports, but add estimates for new loans.
🚆Commuter deduction (befordringsfradrag)
Enter work-distance (each way) and expected workdays. This deduction can be significant—keep it current when you move or switch jobs.
🏠Housing & moving
Address changes can affect municipal tax (kommuneskat) and some deductions. Update soon after you move.
👨👩👧Family & education
Certain deductions/allowances may relate to alimony, unions, A-kasse, or education loans/interest—check the relevant sections.
Common updates that matter
💶Salary changes
Promotion, new contract, part-time/full-time switch. Update the annual expected income.
🚲New commute
Longer/shorter distance or more/less office days. Adjust your befordringsfradrag so withholding matches reality.
🏡Buy/sell a home
Mortgage interest and property-related items change; make sure both paid and received interest are reflected.
🧾Start a side hustle
Add B-income and set aside money for VAT/Moms if you cross thresholds. Consider advance payments (forskudsskat) if sizable.
Mini-examples
📊Raise in April
Annualise new salary from April–December + Jan–Mar old rate. Enter the combined annual total so monthly tax smooths out.
🚌Hybrid commute
3 office days/week at 24 km each way ≈ 144 km/week. Multiply by working weeks; enter in commute deduction tool, then transfer.
🧾Freelance 40k DKK
Add 40,000 DKK as B-income. Consider setting forskudsskat or increasing withholding to avoid a big year-end payment.
Useful links
🔐Skat TastSelv
🚆Commuter deduction
💳MobilePay receipts
🏦NemKonto
💼Salary after tax
📚More tax basics
Related on exploringdenmark
🧾Tax ID & VAT
💼Finding a job
💡Register address
🧮Commuter calc
Frequently asked questions
✍️Do I edit monthly or yearly amounts?
Edit the annual total so Skat spreads it across months automatically.
🔁What if my income fluctuates?
Update a realistic annual estimate and revisit mid-year if you’re far off.
🧾Will deductions be checked?
Many data points are reported automatically (banks, employers). Keep your own documentation in case Skat requests it.
🏦Can I increase withholding to be safe?
Yes—raise expected income or add advance tax to avoid back-tax if you’re unsure.
🕒When do changes take effect?
Usually from the next payroll once your employer fetches your updated tax card.
👩💻Can Skat adjust automatically?
Some information is pre-filled, but it’s still your responsibility to keep the forecast accurate.
Got a question?
Got a question?
Tell us a little about your situation and we’ll reply with practical next steps.