What is A-indkomst (income taxed at source)?

In short

A-indkomst is income where the employer withholds tax before payout — first and foremost salary. The withheld tax is called A-skat and is settled automatically with the Tax Agency.

In practice

The counterpart is B-income, where the recipient settles the tax themselves. Pay salary to employees — or to yourself from your ApS — and the business must register as an employer and report the salary to the eIndkomst register monthly.

Related terms

• A-skat (withheld income tax)
• B-indkomst (untaxed income)
• eIndkomst (the Danish income register)
• See every term in the dictionary

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