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Preliminary income assessment (forskudsopgørelse)

Your preliminary income assessment is kind of your current income and tax budget for the the year. If your personal or financial situation changes, you need to adjust your preliminary income assessment in order to pay the right amount of tax throughout the year.

You can see your preliminary income assessment (forskudsopgørelse) for 2025 in E-tax from 12 November.

Change your preliminary income assessment if your personal or financial situation changes substantially


Such changes include if:
You work more from home (this impacts your deduction for transport between home and work)
Your salary increases or decreases
You get a new job
You lose your job

You buy a home or a holiday home
You sell your home or your holiday home

 
You close your business
Your business profit has changed
You start your own business

You marry or divorce (link in Danish)
You begin to receive pension or early retirement benefits
You contribute more or less to your pension scheme
You start or stop being entitled to a deduction for transport between home and work
You start or stop having a deduction for interest expenses
You have a deduction for interest expenses

For further legal information in Danish see our legal guide .