Sheltons Corporate Services

Guide to Tast-Selv on SKAT.dk

Contents
1 Introduction................................................................................................................................ 3
2 Login to Tast-Selv on skat.dk ...................................................................................................... 3
3 Annual Tax Assessment .............................................................................................................. 4
4 Non-taxable lodging and boarding allowances .......................................................................... 6
5 Preliminary Tax Assessment ....................................................................................................... 7
6 Final comments ........................................................................................................................ 10

2
1 Introduction
The following will provide guidance in relation to adjusting your Annual Tax Assessments or Preliminary
Tax Assessment in order to claim non-taxable lodging and boarding allowances from the Danish Tax
Authorities (SKAT), within the eTax system (Tast-Selv).

2 Login to Tast-Selv on skat.dk

Go to www.skat.dk.

Click the yellow box in the right corner with the text “Log På” and a new window pops up.

3
In the left hand side of the pop up box under “Borger” there are four (4) options in relation to logging
on to Tast-Selv:
a) “Log på med NemID” – chose this option if you have a NemID log-in and code card similar to
the below:

b) “Log på med TastSelv-kode” – chose this option if you have to use your CPR-number and a
given/chosen code to log in.

c) ”Log på med autorisation” – if you have authorisation to log in to Tast-Selv on behalf of

someone else, chose this option.

d) ”Bestil kode” – chose this option if you do not have access to Tast-Selv and need to order a
NemID or a Tast-Selv code. Please note that we do not go into further detail on this matter in
this guide.

3 Annual Tax Assessment

Once you have logged in, the following screen will appear. This is the front page of Tast-Selv:

4
This is where you can either decide to go on to view and adjust your Annual Tax Assessments
(Årsopgørelse) or the Preliminary Tax Assessment (Forskudsopgørelse).

Please note that it is possible to correct not only the last year’s Annual Tax Assessment but also prior
year’s Annual Tax Assessments if available.
This means that if you have been working in Denmark for more than one (1) year, you will be able to
view and adjust the prior year’s Annual Tax Assessments and claim any deductions that you are entitled
to and have not claimed previously.

All the available Annual Tax Assessments can be viewed by clicking “> Se årsopgørelsen for 2014”.

If you need to correct an Annual Tax Assessment or tax return you have to click the second option in
the right box “>Ret årsopgørelsen/selvangivelsen for 2014”.

Please note that if you are to adjust the Annual Tax Assessment, you must provide a written
explanation of the reason for the adjustment in the text box at the top of the webpage.

5
The above screenshot is only showing the top part of the complete webpage, however, in the following
we will provide the details on where to register the non-taxable allowances for lodging and boarding,
if these have not been registered previously as part of the Preliminary Tax Assessment or if you as
employee are entitled to claim these allowances but have not done this before.

For previous years, the actual amount that you are entitled to or have received must be
adjusted/registered on the Annual Tax Assessment.

Once you have made your adjustments, you would have to approve the changes by clicking “Godkend”
in the bottom of the webpage. By doing so, you agree to the changes and SKAT will generate a new
Annual Tax Assessment with the adjustments included.

You will also be informed if the adjustments have resulted in a tax refund or tax payable.

4 Non-taxable lodging and boarding allowances

If you are eligible for non-taxable lodging and boarding allowances, please keep in mind that you can
only receive these when you are in Denmark. If travelling outside of Denmark (i.e. on holiday) the
lodging and boarding allowances are not applicable.
Please also note that the limits in relation to the lodging and boarding allowances are as follows:

Lodging allowance
DKK 202 in 2015 (DKK 199 in 2014) per day, for as long as the workplace is temporary for a 12 month
period. After the 12 months, it is no longer possible to receive this allowance tax-free.

Boarding/Living allowance
DKK 471 in 2015 (DKK 464 in 2014) per day, for a total of 12 months. After the 12 months, the employee
can claim a deduction for the actual documented additional food expenses.

Maximum amount for the year for combined Lodging and Boarding allowances
Please note that the maximum allowable amount for the year is DKK 25,900 for 2015 (25,500 for 2014)
for employees who have not had the lodging and boarding allowances paid through their salary. The
maximum amount, which can be claimed, on a monthly basis is between DKK 18,844 and 20,863
depending on the number of days in the respective month.

On the 2014 Annual Tax Assessment the calculated amount should be registered in section 53 as
indicated below. You will find this section by scrolling further down the webpage.

6
Again, please note that once you have inputted the amount that you are eligible for, you must
remember to approve the adjustment by clicking “Godkend” in the bottom of the webpage.

5 Preliminary Tax Assessment

The anticipated amounts for non-taxable lodging and boarding can be registered on the Preliminary
Tax Assessment in advance for a given year or during the current year.

If the Preliminary Tax Assessment is to be adjusted you will have to return to the front page by clicking
“Forside” in the top left corner. Once you have returned to the front page click “> Forskudsopgørelsen
2015”.

7
You will then be directed to the following webpage:

Here you will be able to view and adjust all the estimated/expected amounts that have either been
inputted when preparing your initial Preliminary Tax Assessment or carried forward automatically
based on the tax calculations and details from the previous year.

On the Preliminary Tax Assessment, the estimated amount to be claimed must be registered in section
429, which you will find by scrolling further down the webpage.

Under the heading “Oftest tilføjede felter” you will be able to expand various sections in order to
include any relevant amounts and information.

In order to register the anticipated amounts for non-taxable lodging and boarding you would have to
expand the section “Rejseudgifter (kost og logi)” by clicking either the arrow or text. Please also note
that this is section 429.

8
Once the expected and/or estimated amount has been inputted, scroll to the bottom of the page and
click “Beregn”. This will take you to a new webpage.
On the new webpage, you will note that the system has now calculated and generated a new tax card
for you based on your updated tax decuctions.

The details on the new tax card should be reviewed and if agreeable, you would then have to click
“Godkend”.

Please see the screenshot below.

9
Once the new tax card has been approved by clicking “Godkend”, you will be directed to another
webpage, which provides you with a receipt confirming the adjustments that you have just made and
approved.

Please note that the new tax card will automatically be sent to the payroll system and the details will
hereafter be included in your future salary.

Furthermore, it may be required that you have to report the amount of A-skat you have paid up until
the date of the adjustment. We have not covered this in further detail in this guide.

6 Final comments
It is possible to adjust both the Annual Tax Assessment and the Preliminary Tax Assessment several
times throughout the year, however, it must be explained why you are making an adjustment and
documentation must be provided if requested by SKAT.

Please also note that if there are any major changes to your salary, this should be adjusted on the
Preliminary Tax Assessment as well, to ensure you pay the right amount of tax.

10