You can appeal decisions made by SKAT and the National Tax Board
The procedure of the appeal is enclosed with the decision you receive from one of the authorities mentioned above.
How are cases processed?
When the Tax Appeals Agency receives an appeal, the agency will obtain all relevant information including supplementary information from you, your representative or the local authority, if needed. During this procedure, it is possible to discuss the case in person, i.e. to talk about the case and any particular questions or details, with the agency employee assigned to your case – either by telephone or at one of offices of the agency.
Once an agency employee has prepared the case, it is referred to either the regional appeals boards or the National Tax Tribunal for decision.
It is also possible to request a meeting with either the regional appeals boards or the National Tax Tribunal.
if you wish to present your case orally to the members of the regional appeals boards or the tribunal. If your case is not referred to either the regional appeals boards or the National Tax Tribunal, the case will be decided by an employee of the Tax Appeals Agency.
When a decision is reached, the Tax Appeals Agency sends its decision to you and your representative, if any.
According to the Danish Act on Processing of Personal Data (Persondataloven), you have the right to have any incorrect or misleading information corrected which the Tax Appeals Agency has registered in its databases in connection with your case.
What does it cost to make an appeal?
You must pay a fee of DKK 400 when submitting your appeal. The fee will be refunded if your appeal is upheld fully or in part.
You have the right to conduct your own case. Please note that it is not a requirement that the case should be conducted by an expert, such as an accountant or a lawyer but if you choose to do so, 50% of the costs you incur will be refunded. However, such expert costs will be fully refunded if the appeal claim is either fully or largely upheld.
There is no refunding of these costs in cases decided by a regional assessment appeals board, a regional motor vehicles appeals board, in cases concerning collection of amounts owed to public creditors, cases concerning the right of information or in cases decided by the agency con-cerning customs, duties, registration of motor vehicles or audit of employers.
Companies cannot have their costs refunded whatever the matter. The application for repayment must be sent to the regional tax authorities. An application form is available from SKAT via the this link. Please note that the form is only available in Danish.
What do you do if you want to appeal a decision?
If you want to appeal a decision made by SKAT or the National Tax Board, please note the following:
- The appeal must be send to Skatteankestyrelsen, Ved Vesterport 6, 4., 1612 Kbh. V, or use the appeals portal (the appeals portal is only supported in Danish and you need to have a NemId-code)
- The appeal must be in writing.
- The appeal must be reasoned.
- All points against which you are appealing must be stated.
- You need to attach a copy of the decision against which you are appealing, as well as a copy of the particulars of the case as presented by the authorities.
- You must enclose a copy of all the documents that support your appeal.
- If a fee is required you must pay DKK 400 by cheque or by bank transfer to bank registration bank registration no. 0216, account no. 4069029361, IBAN DK0502164069029361, SWIFT DABADKKK.
Upon receiving your appeal, the Tax Appeals Agency will issue a receipt. If it becomes necessary to obtain additional information from other individuals or authorities, the Tax Appeals Agency will ensure that you are kept informed thereof. You will also be given an opportunity to give your opinion on the new information.