The agency provides the basis for the decisions on appeals involving taxation, VAT, duties, customs duty and property assessment.
The Tax Appeals Agency (Skatteankestyrelsen) is an independent authority that handles appeals against decisions made by
- Skattestyrelsen (the Danish Tax Agency)
- Motorstyrelsen (the Danish Motor Vehicle Agency)
- Toldstyrelsen (the Danish Customs Agency)
- Gældsstyrelsen (the Danish Debt Collection Agency)
- Vurderingsstyrelsen (the Danish Property Assessment Agency)
- Skatterådet (the National Tax Board)
Decisions from the authorities above will contain instructions on how to appeal.
When the Tax Appeals Agency receives your appeal we will collect all relevant information including supplementary information from you, your representative (for example a lawyer hired by you) and the Danish Customs and Tax Administration. During this procedure, it is possible for you to discuss the case and any details or questions you may have with the person who is handling your case at the Tax Appeals Agency. This can be done by phone or at one of our offices.
When the Tax Appeals Agency has prepared your case it will be passed on to a regional appeals board (ankenævn) or the National Tax Tribunal (Landsskatteretten) for decision. In certain cases, the Tax Appeals Agency will decide the case.
If you or your representative wish to present your case in person to the regional appeals board or the National Tax Tribunal you can request a meeting.
When a decision has been made in your case, the Tax Appeals Agency will send the decision to you and your representative, if you have one.
If the Tax Appeals Agency has registered any incorrect or misleading information about you, you have the right to have it corrected. This is in compliance with the General Data Protection Regulation (GDPR).
You must pay a fee of DKK 1100 when submitting your appeal. In some cases concerning property assessment the fee is DKK 500.
You do not have to pay a fee if your appeal is against a decision concerning your right to access to documents or against a decision from Gældsstyrelsen about payment of your debt.
The Tax Appeals Agency will contact you if the fee you have paid is not correct.
The fee will be refunded if the final decision is in your favour.
You have the right to conduct your own case. This means that you are not required to hire a professional representative. However, if you do so, half or all of your expenses may be covered by the Danish state depending on the outcome of the case (please note the exceptions below).
Costs will not be covered if your case is decided by a regional assessment appeals board or a regional motor vehicles appeals board. This also applies to cases concerning collection of amounts owed to public creditors, cases concerning the right to access to documents and cases decided by the Tax Appels Agency concerning customs, duties, registration of motor vehicles or audit of employers.
How to appeal
If you want to appeal a decision made by one of the agencies or authorities under the Danish Ministry of Taxation, please note the following:
- The appeal must be in writing.
- You must state the reasons why you think the decision is wrong.
- You must state all points against which you are appealing.
- You must attach a copy of the decision against which you wish to appeal, as well as a copy of the particulars of the case as presented by the authorities.
- You must attach a copy of all documents supporting your appeal.
- The appeal must be submitted through our online appeal service (in Danish).
- Access to the online service requires logon with NemLogin (using your Danish personal NemID or MitID for digital communication with the Danish public sector.)
- In most cases, you will have to pay an appeal fee. The fee must be paid online at the same time as you submit your appeal.
Exempt from Digital Post
If you do not have NemID or MitID because you are exempt from receiving Danish Digital Post, you may send your appeal by regular mail to Skatteankestyrelsen, Ved Vesterport 6, 4, DK-1612 Kbh. V or by email to email@example.com. You can also submit your appeal in person. In any event, the fee must be paid at the latest at the time you submit your appeal. Otherwise, the appeal will lapse which means that your appeal will not be processed and that no decision will be made.
Payment should be made by bank transfer.
Bank account details:
Transfers from Danish bank accounts: reg. no. 0216, account no. 4069029361
Transfers from foreign bank accounts: IBAN DK DK0502164069029361
When the Tax Appeals Agency has received your appeal, it will issue a receipt. If it is necessary to collect additional information from other individuals or authorities, the Tax Appeals Agency will notify you of this. You will also be invited to comment on the new information.