What is an årsopgørelse (annual tax assessment)?

In short

The årsopgørelse is the Tax Agency's final statement of your tax for an income year — your income, your deductions, and whether you paid too much or too little.

In practice

It opens in March and is often just a check for employees. As self-employed you must report the business's result yourself via the tax return (deadline 1 July) before your assessment is correct. Overpaid tax is refunded automatically; underpaid tax must be paid.

Go deeper: B-skat: how tax works when you're self-employed

Related terms

• Oplysningsskema (tax return)
• Forskudsopgørelse (preliminary tax assessment)
• Restskat (underpaid tax)
• See every term in the dictionary

Tired of looking things up? At Numina your own bookkeeper handles bookkeeping, VAT and deadlines — at a fixed price. Read about your bookkeeper at Numina