Deferral (delayed payment)

When can I apply for a deferral?

If you appeal against a decision in a case about taxes or fees, you can apply for a deferral if you:

apply for a review of the decision
file an appeal against the decision with the Danish Tax Appeals Agency (Skatteankestyrelsen)
bring the decision before the courts.

This means that you can apply for a deferral of payment of the part of the tax you are appealing against until your appeal has been decided.

When will I not be granted a deferral?

You will not be granted a deferral:

for the part of the outstanding tax that is included in next year’s provisional tax (included outstanding tax)
if you file an appeal against duties and property taxes charged via the preliminary income assessment
if you file an appeal against a refusal to review a case
if you file an appeal against a decision that has not resulted in a demand for taxes or fees
if you file an appeal against a decision where the demand for taxes or fees has already been paid
if you file an appeal against a decision with the Ombudsman of the Danish Parliament
if you file an appeal against municipal taxes and fees (including parking fees).

Please note: If you want to apply for a deferral from the Danish Debt Collection Agency (Gældsstyrelsen), please apply via this Danish link

You can apply for a deferral yourself, or your adviser can apply on your behalf.

To apply for a deferral, please fill in the digital application form.

Fill in the digital application (form 51.069)

You need your MitID in order to use the digital application form.

Alternatively, the application form is available in Danish as a PDF which you can fill in and send to us.

The form must be sent by post to:
Skattestyrelsen
Nykøbingvej 76
Bygning 45
4990 Sakskøbing
Denmark.

Remember to enclose/attach the following documents to your application:

Copy of the complaint/writ
Copy of acknowledgement of receipt of the appeal/writ by the appeal body
Copy of the decision you are appealing against, if relevant.

The application for a deferral does not in itself have a suspensive effect. This means that a deferral will not be recorded until we have made a decision on your application. As a result, you will continue to receive reminders for the amount you owe. If you receive letters about enforced collection, please contact the Debt Collection Agency.

Until we have made a decision on deferral, your payments, including payments obtained via enforced collection, may reduce the size of the tax demands you are seeking a deferral for. It also means that you will not get back the amounts you have paid, even if we decide to grant you a deferral at a later stage.

Deferral (delayed payment)

When can I apply for a deferral?

When will I not be granted a deferral?

Specifically about customs duties

How to apply

Your application has no suspensive effect

Offsetting

Interest

If your appeal is upheld