16 points that can save you many thousands of dollars

Child and maintenance contributions
Child and maintenance allows are only reported to the Tax Agency if the scheme goes via Payout Denmark, but many divorced persons themselves enter into binding agreements on child and maintenance contributions. Here you have to make sure to deduct the deductible contribution on the annual statement. In this connection, remember that out of the annual paid child support, an amount of DKK 2,136 is not deductible in 2024. If you have joint custody and if the child lives in turns with you, then the child is considered to live with the parent where the child has a population register address. Only the other parent can get a deduction for child support.

If you have a child living and have a written agreement to pay child support to the child who does not live with you, you will receive both deductions. This also applies even if payment is made by full or partial set -off in the amount the other pays.

The deduction is reported in box 56.

Do you get residual tax/excess tax for 2024?
Day-to-day Interest rate on residual tax for 2024 is 5.3 per cent and is calculated day-to-day from 1 January 2025 until the day you pay in 2025, however no later than July 1, 2025. If you pay after July 1, 2025, this day-to-day is not calculated, but a fixed 7.3 % percentage is calculated. If you need money back, you will receive a modest interest allowance of 0.6 %. Interest and percentage supplement to the Tax Agency are not deductible.

Søren Bech says: “It is a really good idea to have his residual tax paid as soon as possible. Until July 1, 2025, the day-at-day rate actually corresponds to about 8 % PA before tax for most people, and if you wait to pay until after July 1, 2025, we are up to about 11 % PA before tax. It is a very high interest rate compared to the current interest rate.

If you do not pay the residual tax by July 1, 2025, residual tax will be included up to DKK 24,786 including interest in your advance tax for 2026. If you have to pay more than DKK 24,786 in residual tax, you must pay the excess amount with interest in August, September and October 2025. « 

Review losses on stocks and stock gains
Remember to check if the Tax Agency has the right information about this year’s acquisitions of listed shares and the investment fund certificates, etc. Otherwise, there is a risk that you will not be able to get a loss of loss when you sell these sometime in the future. Danish banks have a duty to report your trades to the Tax Agency, so this is particularly relevant to be aware of if you have your shares, etc. in a foreign bank/depot. There is no deduction for losses if the shares etc. in foreign depots have not been reported to the Tax Agency. However, a gain must be taxed. Save receipt for purchase of securities. The receipt can be important if you sell the papers again.

Do you have investments abroad?
You must tax your own income from abroad, such as interest income from foreign bank accounts, share dividends from shares in foreign deposit and capital gains in connection with sales, as foreign banks do not report such information to the Tax Agency. Payment may be applied for for a refund of too much paid foreign dividend tax just as you have to remember, to get a reduction in the Danish tax for the foreign dividend tax you have to pay, typically 15 %. Also remember that Danish property value tax is payable from real estate abroad, and in some cases you can get a reduction for similar taxes that you paid in the country where the property is located.

The sharing economy should also (partially) be taxed
If you have rented out rooms in your home for less than four months – “short -term rental”, through a platform that reports it to the Tax Agency, you have a bottom deduction of DKK 32,300 in 2024. If it happens around a platform, the bottom deduction is DKK 12,700. Instead of basic deductions, you can make use of an accounting deduction.

If you rent out for 4 months or more, it is a « long -term rental », and then you can choose to calculate bottom deductions, etc. based on the rules of long -term rental or the rules of short -term rental. What is best must be calculated in each case. Try to go in Skat.dk And see the rules. Reporting is done in box 37.

In the case of cottage rental, the tax -free bottom deduction is DKK 46,100 for the income year 2024, if rented through an agency reporting to the Tax Agency, otherwise the base deduction is DKK 12,700. DKK 6,000 is included on the annual statement. Reporting is done in box 37.

When renting a car, yacht, caravan, etc. via a platform, and when the platform reports to the Tax Agency, there is a tax-free base deduction of DKK 11,500 in 2024. If you rent an electric, hydrogen or hybrid car, you are entitled to a base deduction of DKK 21,600 in 2024.

If you are entitled to the high base deduction, you must calculate your taxable income yourself at the high rate and correct the taxable income on your annual statement. Reporting is done in box 20.

Extra pension deduction
Here is a deduction that you do not have to report yourself, namely the extra pension deduction. The extra pension deduction, which is calculated based on your employer’s and your own payments for deductible pension schemes (eg rate pensions and life -long annuities) will automatically include your annual statement, as well as the employment deduction and the job deduction. The deduction, which is a tax deduction with a tax saving of approx. 25 %, is calculated on the basis of the total payment on the pension schemes, but not more than DKK 80,600 in 2024.

The deduction is calculated as a percentage of your and your employers’ payments to pension schemes, but no more than an amount of DKK 80,600 in 2024. If more than 15 years have to the retirement age, the percentage is 12 % of the amount paid, but a maximum of DKK 9,672 is 15 years or less to the old -age pension, the percentage is 32 % of the amount paid, however, Overall, this means that if the top tax is paid in the payment year, the total tax saving will reach approx. 55 %if there is more than 15 years until the retirement age, and up to approx. 60 %if there is 15 years or less for the retirement age.

Søren Bech says: “With the extra pension deduction on payments up to DKK 80,600.

In 2026 we will receive an intermediate tax, which means that the top tax threshold is moved to the expected at least DKK 820,000 before labor market contributions. Persons who earn between DKK 665,000 in 2025 (the top tax threshold in 2025 before labor market contributions) and approx. DKK 820,000 before labor market contributions should consider paying extraordinary on the pension scheme in 2025 via the employer to get a deduction for the payment in the top tax in 2025. In 2026, the tax savings fall to approx. 44.5 % in the interval for the middle tax. ”

Additional loan in the home or residual tax?
About 720,000 homeowners have been told that they have received an excessive tax rebate as a result of a decline in, for example, the basic debt compared to 2023 is not offset in a tax rebate on the property value tax. Therefore, they have received an excessive tax rebate, both for 2024 and 2025.

The homeowners who are automatically enrolled in the freezing scheme could get an additional loan with interest from 2025. However, this could be deselected by January 10, which approx. 250,000 homeowners have done. The additional loan will appear in the annual statement for 2024 in March 2025.

For example, if you have received an excessive tax rebate of DKK 2,000, you can pay it for 2024 in March 2025 plus an interest rate of 2.66 % from 1 January 2025. If you wait to pay the DKK 2,000 to the end of the year, the interest rate amounts to DKK 53.2. The interest rate is not deductible. The excessive tax rebate for 2025 is also imposed interest rate, but only from 1 January 2026.

If you do not pay the excessive tax rebate, and if you are registered with the freezing scheme, you will automatically receive an additional loan, which is interest and due for payment at the latest on the sale of the property.

“Digital stop blocks”
The Tax Agency has locked some fields on the annual statement that you cannot change yourself. An example is salary income. In addition, some digital stop blocks have been introduced, which are activated if something is entered atypical, such as a car allowance if you have been exclusively on transfer income. In particular, it is the driving deduction, the travel deduction and a deduction for double housekeeping that is under the « lug » and where errors are often made.

You may want to face the situation of looking for a deduction to be entered. This is because the annual statement is « tailored » to the individual citizen based on an assessment of what is relevant.

« It may well be a bit of a puzzle to get through the annual reports, and even though it is well developed by the Tax Agency, you may have doubts that it is right now. For example: If I have to state a minus in front of a deduction? Can there be a minus and a plus (which should not be stated)?

« It is always a good idea after entering changed information to review the annual statement again to check that it is correct – it may happen that you have come to enter a number with the wrong sign. Then check it again before it is put into the desk drawer. It is also a good idea to take a look at your advance registration for 2025 to see if you have to change, for example, Søren Bech.