Withheld tax is often referred to a 'A-tax' (tax deducted from income at source). Income subject to withholding is referred to as A-income. B-income is income which is not subject to tax at source (eg self employment income).
Directors with monthly wage income are also subject to A-tax withholding (SKM2024.23.BR).
Communication with the SKAT office is usually conducted electronically via E-Tax (TastSelv). This is an online self-service system.
Obtaining a tax card
The Danish system is a per pay period calculation with no cumulative figures required. To calculate the withholding required, the employer needs to obtain the employees tax card (see 5.2.2). This is done by notifying the SKAT of the new hire.
Communication with SKAT is through an E-income (E-indkomst). A detailed
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Web page updated on 17 Mar 2025 14:52