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).