What is a forskudsopgørelse (preliminary tax assessment)?

In short

The forskudsopgørelse is your tax budget for the coming year with the Tax Agency: it sets the withholding rate and B-tax instalments before the year starts.

In practice

As self-employed you should update it whenever your profit expectation changes — that's how you avoid big tax bills or paying too much during the year.

Related terms

• Oplysningsskema (tax return)
• B-indkomst (untaxed income)
• See every term in the dictionary

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