Name: OpenAccountants MCP Server
Author: OpenAccountants

Use this skill with your AI agent

Paste this skill into your AI agent's context, or save the file to your project. Works with any AI agent that reads markdown.

dk-income-tax.md526 lines20.1 KB

v20Denmark

Not yet verified by an accountantContact accountant

1	---
2	name: dk-income-tax
3	description: >
4	Use this skill whenever asked about Danish income tax for self-employed individuals (selvstaendig erhvervsdrivende). Trigger on phrases like "Danish tax", "AM-bidrag", "bundskat", "topskat", "kommuneskat", "virksomhedsordningen", "kapitalafkastordningen", "personfradrag", "Arsopgorelse", "Oplysningsskema", "self-employed tax Denmark", or any question about filing or computing income tax for a Danish self-employed client. Covers AM-bidrag (8%), bundskat, topskat, kommuneskat, kirkeskat, virksomhedsordningen, kapitalafkastordningen, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Danish income tax work.
5	version: 2.0
6	jurisdiction: DK
7	tax_year: 2025
8	category: international
9	depends_on:
10	- income-tax-workflow-base
11	---
12
13	# Denmark Income Tax -- Self-Employed Skill v2.0
14
15	---
16
17	## Section 1 -- Quick Reference
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| Denmark (Kongeriget Danmark) \|
22	\| Tax \| AM-bidrag + Bundskat + Topskat + Kommuneskat + Kirkeskat (if applicable) \|
23	\| Currency \| DKK only \|
24	\| Tax year \| Calendar year \|
25	\| Primary legislation \| Personskatteloven (PSL); Kildeskatteloven (KSL); Virksomhedsskatteloven (VSL) \|
26	\| Supporting legislation \| Ligningsloven (LL); Afskrivningsloven (AL); Statsskatteloven (SL) \|
27	\| Tax authority \| Skattestyrelsen (SKAT) \|
28	\| Filing portal \| skat.dk / TastSelv \|
29	\| Filing deadline \| 1 July (self-employed, extended from 1 May) \|
30	\| Contributor \| Open Accountants Community \|
31	\| Validated by \| Pending -- requires sign-off by Danish statsautoriseret or registreret revisor \|
32	\| Validation date \| Pending \|
33	\| Skill version \| 2.0 \|
34
35	### Tax Rates (2025)
36
37	\| Tax \| Rate \| Applied To \|
38	\|---\|---\|---\|
39	\| AM-bidrag \| 8% \| Gross personal income (FIRST, before all other taxes) \|
40	\| Bundskat \| 12.01% \| Personal income after AM-bidrag, above personfradrag \|
41	\| Topskat \| 15% \| Personal income after AM-bidrag above DKK 611,800 \|
42	\| Kommuneskat \| Avg 25.1% (22-27%) \| Taxable income (varies by municipality) \|
43	\| Kirkeskat \| Avg 0.87% (0.39-1.20%) \| Only for Folkekirken members \|
44
45	### Key Thresholds
46
47	\| Item \| DKK (2025) \|
48	\|---\|---\|
49	\| Personfradrag (personal allowance) \| 51,600 \|
50	\| Topskat threshold (after AM-bidrag) \| 611,800 \|
51	\| Skatteloft (tax ceiling) \| ~52.07% combined marginal rate \|
52	\| Straksafskrivning (immediate write-off) \| 15,400 \|
53
54	### VSO vs KAO vs Default
55
56	\| Scheme \| Key Feature \| Best For \|
57	\|---\|---\|---\|
58	\| Virksomhedsordningen (VSO) \| 22% interim tax on retained profits \| Significant interest expenses; variable income \|
59	\| Kapitalafkastordningen (KAO) \| 2% yield on net assets reclassified as capital income \| Significant assets, limited interest \|
60	\| No scheme (default) \| All profit = personal income \| Simple; no income splitting \|
61
62	### Conservative Defaults
63
64	\| Ambiguity \| Default \|
65	\|---\|---\|
66	\| Unknown municipality \| National average 25.1% kommuneskat (flag as estimated) \|
67	\| Unknown Folkekirken membership \| No kirkeskat (0%) \|
68	\| Unknown VSO/KAO election \| No scheme (default PSL) \|
69	\| Unknown business-use % \| 0% deduction \|
70	\| Unknown expense category \| Not deductible \|
71
72	---
73
74	## Section 2 -- Required Inputs and Refusal Catalogue
75
76	### Required Inputs
77
78	Minimum viable -- bank statement for the full tax year, municipality of residence, business form (selvstaendig erhvervsdrivende).
79
80	Recommended -- all invoices, prior year arsopgorelse, tax scheme election (VSO/KAO/none), Folkekirken membership status.
81
82	Ideal -- complete regnskab (accounts), asset register, B-skat payment records, VSO indskudskonto and opsparingskonto balances.
83
84	Refusal if minimum is missing -- SOFT WARN. No bank statement = hard stop.
85
86	### Refusal Catalogue
87
88	R-DK-1 -- Companies (ApS, A/S, IVS). "This skill covers self-employed individuals only. Selskabsskat is out of scope."
89
90	R-DK-2 -- International income / dual residency. "Cross-border income requires specialist analysis. Escalate."
91
92	R-DK-3 -- Complex VSO exits. "Exiting virksomhedsordningen with significant opsparet overskud requires specialist computation. Escalate."
93
94	R-DK-4 -- Transfer pricing. "Transfer pricing is out of scope."
95
96	---
97
98	## Section 3 -- Transaction Pattern Library
99
100	This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. If none match, fall through to Tier 1 rules in Section 5.
101
102	### 3.1 Income Patterns (Credits)
103
104	\| Pattern \| Tax Line \| Treatment \| Notes \|
105	\|---\|---\|---\|---\|
106	\| OVERFORSEL [client], BETALING, HONORAR \| Omsaetning (revenue) \| Business income \| If momsregistreret, extract net (excl. 25% moms) \|
107	\| STRIPE PAYOUT, PAYPAL PAYOUT \| Revenue \| Business income \| Platform payout \|
108	\| LON, GAGE, ARBEJDSGIVER \| Lonindkomst \| NOT self-employment \| Employment income \|
109	\| LEJEINDTAEGT, HUSLEJE \| Lejeindkomst \| NOT self-employment \| Rental income \|
110	\| RENTER, UDBYTTE \| Kapitalindkomst \| NOT self-employment \| Capital income \|
111	\| SKAT TILBAGEBETALING \| EXCLUDE \| Not income \| Tax refund \|
112	\| UPWORK, FIVERR, TOPTAL \| Revenue \| Business income \| Freelance platform \|
113
114	### 3.2 Expense Patterns (Debits) -- Fully Deductible (Driftsomkostninger)
115
116	\| Pattern \| Category \| Treatment \| Notes \|
117	\|---\|---\|---\|---\|
118	\| KONTORLEJE, HUSLEJE KONTOR \| Lokaleomkostninger \| Fully deductible \| Dedicated premises \|
119	\| ERHVERVSFORSIKRING, ANSVARSFORSIKRING \| Forsikring \| Fully deductible \| Professional insurance \|
120	\| REVISOR, BOGHOLDER, REGNSKAB \| Revisorudgifter \| Fully deductible \| \|
121	\| ADVOKAT (business) \| Advokatomkostninger \| Fully deductible \| Business-related \|
122	\| KONTORARTIKLER, KONTORMATERIALER \| Kontorhold \| Fully deductible \| \|
123	\| REKLAME, MARKETING, GOOGLE ADS, META ADS \| Reklameudgifter \| Fully deductible \| \|
124	\| UDDANNELSE, KURSUS, EFTERUDDANNELSE \| Uddannelsesudgifter \| Fully deductible \| Related to current business \|
125	\| BRANCHEFORENING, FAGFORENING \| Kontingenter \| Fully deductible \| \|
126	\| BANKGEBYR, KONTOGEBYR \| Bankudgifter \| Fully deductible \| Business account \|
127	\| STRIPE FEE, PAYPAL FEE \| Transaktionsgebyr \| Fully deductible \| \|
128	\| SOFTWARE, ABONNEMENT, LICENS \| IT-udgifter \| Fully deductible \| \|
129	\| PORTO, POSTNORD \| Porto \| Fully deductible \| Business correspondence \|
130
131	### 3.3 Expense Patterns -- Travel
132
133	\| Pattern \| Category \| Treatment \| Notes \|
134	\|---\|---\|---\|---\|
135	\| FLYREJSE, SAS, NORWEGIAN, RYANAIR \| Rejseudgifter \| Fully deductible \| Business travel \|
136	\| HOTEL, BOOKING.COM \| Rejseudgifter \| Fully deductible \| Business travel \|
137	\| DSB, REJSEKORT \| Rejseudgifter \| Fully deductible \| Business travel \|
138	\| TAXA, DANTAXI, UBER, BOLT \| Rejseudgifter \| Fully deductible \| Business purpose \|
139	\| BENZIN, DIESEL, SHELL, OK, Q8 \| Biludgifter \| T2 -- business km only \| Standard rate or actual \|
140
141	### 3.4 Expense Patterns -- Partially Deductible
142
143	\| Pattern \| Deductibility \| Treatment \| Notes \|
144	\|---\|---\|---\|---\|
145	\| REPRESENTATION, KUNDEPLEJE, RESTAURANTBESOG \| 25% \| Partially deductible \| Representation expenses \|
146	\| GAVER TIL FORRETNINGSFORBINDELSER \| Limited \| Per-person limit applies \| Business gifts \|
147
148	### 3.5 Expense Patterns -- NOT Deductible
149
150	\| Pattern \| Treatment \| Notes \|
151	\|---\|---\|---\|
152	\| PRIVAT, DAGLIGVARER, SUPERMARKED, NETTO, FOTEX \| NOT deductible \| Personal living costs \|
153	\| BODE, STRAF \| NOT deductible \| Fines \|
154	\| SKAT, INDKOMSTSKAT, B-SKAT BETALING \| NOT deductible \| Income tax \|
155	\| PRIVATHVAEVNING \| NOT deductible \| Drawings \|
156
157	### 3.6 Capital Items (Driftsmidler Pool)
158
159	\| Pattern \| Method \| Rate \| Notes \|
160	\|---\|---\|---\|---\|
161	\| COMPUTER, LAPTOP, PC \| Declining balance pool \| Up to 25% \| If over DKK 15,400 \|
162	\| MASKINE, UDSTYR, INVENTAR \| Declining balance pool \| Up to 25% \| Pool depreciation \|
163	\| BIL, PERSONBIL (business) \| Declining balance pool \| Up to 25% \| Business vehicle \|
164	\| SOFTWARE (purchased, over DKK 15,400) \| Declining balance pool \| Up to 25% \| \|
165	\| Small items (under DKK 15,400) \| Straksafskrivning \| 100% immediate \| Full deduction \|
166	\| BYGNING (business) \| Straight-line \| 4% \| Business buildings \|
167	\| GOODWILL \| Straight-line \| 1/7 (~14.3%) \| \|
168
169	### 3.7 Exclusions
170
171	\| Pattern \| Treatment \| Notes \|
172	\|---\|---\|---\|
173	\| INTERN OVERFORSEL, EGNE KONTI \| EXCLUDE \| Own-account transfer \|
174	\| LAN, AFDRAG \| EXCLUDE \| Loan principal \|
175	\| RENTER LAN (business) \| Deductible \| Business loan interest (important for VSO) \|
176	\| MOMS BETALING \| EXCLUDE from P&L \| Moms liability \|
177	\| B-SKAT BETALING \| Track separately \| Preliminary tax credit \|
178
179	### 3.8 Danish Banks -- Statement Format Reference
180
181	\| Bank \| Format \| Key Fields \| Notes \|
182	\|---\|---\|---\|---\|
183	\| Danske Bank \| CSV, PDF \| Dato, Tekst, Belob, Saldo \| Most common; Netbank export \|
184	\| Nordea DK \| CSV, PDF \| Bogforingsdato, Tekst, Belob \| \|
185	\| Jyske Bank \| CSV, PDF \| Dato, Tekst, Belob \| \|
186	\| Sydbank \| CSV, PDF \| Dato, Tekst, Belob \| \|
187	\| Spar Nord \| CSV, PDF \| Dato, Posteringstekst, Belob \| \|
188	\| Lunar, Revolut \| CSV \| Date, Counterparty, Amount \| Neobank format \|
189
190	---
191
192	## Section 4 -- Worked Examples
193
194	### Example 1 -- Client Payment (Momsregistreret)
195
196	Input line:
197	`15/03/2025 ; Danske Bank Indgang ; KREATIV BUREAU APS ; Faktura 2025-003 ; +62,500.00 ; DKK`
198
199	Reasoning:
200	Client payment. If momsregistreret (25% moms), DKK 62,500 includes moms. Net = DKK 50,000 (revenue) + DKK 12,500 moms (excluded).
201
202	Classification: Revenue = DKK 50,000. Moms DKK 12,500 excluded.
203
204	### Example 2 -- Representation (25% Deductible)
205
206	Input line:
207	`22/04/2025 ; Nordea Visa ; RESTAURANT NOMA ; Kundepleje ; -4,000.00 ; DKK`
208
209	Reasoning:
210	Representation expenses. Only 25% deductible for tax. DKK 4,000 x 25% = DKK 1,000 deductible. DKK 3,000 not deductible.
211
212	Classification: Driftsomkostning = DKK 1,000. DKK 3,000 add back.
213
214	### Example 3 -- AM-bidrag Computation
215
216	Input line:
217	Gross business income: DKK 600,000.
218
219	Reasoning:
220	AM-bidrag = DKK 600,000 x 8% = DKK 48,000. Paid FIRST, before all other taxes. Remaining DKK 552,000 is the base for bundskat, topskat, kommuneskat.
221
222	Classification: AM-bidrag DKK 48,000. Taxable base DKK 552,000.
223
224	### Example 4 -- Equipment Over Straksafskrivning Limit
225
226	Input line:
227	`03/06/2025 ; Danske Bank Kort ; DUSTIN A/S ; SERVER ; -25,000.00 ; DKK`
228
229	Reasoning:
230	Server DKK 25,000. Over DKK 15,400 straksafskrivning limit. Must enter driftsmiddel pool. Year 1 depreciation: DKK 25,000 x 25% = DKK 6,250.
231
232	Classification: Add to driftsmiddel pool. Depreciation DKK 6,250. NOT direct expense.
233
234	### Example 5 -- B-skat Payment (Not Expense)
235
236	Input line:
237	`10/01/2025 ; Danske Bank ; SKAT ; B-SKAT JANUAR ; -8,000.00 ; DKK`
238
239	Reasoning:
240	Preliminary tax payment. Not a business expense. Track as credit against final tax liability.
241
242	Classification: EXCLUDE from expenses. Track for tax settlement.
243
244	### Example 6 -- Moms in Revenue (Exclude)
245
246	Input line:
247	Total receipts DKK 750,000 including 25% moms.
248
249	Reasoning:
250	Net revenue = DKK 600,000. Moms DKK 150,000 is liability to SKAT, not income.
251
252	Classification: Revenue = DKK 600,000.
253
254	---
255
256	## Section 5 -- Tier 1 Rules (When Data Is Clear)
257
258	### 5.1 AM-bidrag
259
260	8% on gross personal income. Calculated FIRST, before all other deductions and taxes. Reduces base for bundskat, topskat, kommuneskat.
261
262	### 5.2 Bundskat and Topskat
263
264	- Bundskat: 12.01% on personal income (after AM-bidrag) above personfradrag
265	- Topskat: 15% on personal income (after AM-bidrag) above DKK 611,800
266	- Skatteloft: combined marginal rate capped at ~52.07%
267
268	### 5.3 Kommuneskat and Kirkeskat
269
270	- Kommuneskat: varies by municipality (22-27%)
271	- Kirkeskat: only for Folkekirken members (0.39-1.20%)
272
273	### 5.4 Personfradrag
274
275	DKK 51,600. Provides tax value = personfradrag x (bundskat + kommuneskat + kirkeskat rates). Applied as credit.
276
277	### 5.5 Driftsomkostninger (Business Expenses)
278
279	Deductible if incurred to acquire, secure, or maintain income (SL ss 6). Mixed-use must be apportioned.
280
281	### 5.6 Depreciation (Afskrivninger)
282
283	- Driftsmidler: declining balance pool, up to 25%/year
284	- Buildings: straight-line 4%/year
285	- Goodwill: straight-line 1/7/year
286	- Under DKK 15,400: straksafskrivning (immediate)
287	- Under 3-year life: immediate regardless of cost
288
289	### 5.7 Non-Deductible
290
291	\| Expense \| Reason \|
292	\|---\|---\|
293	\| Private living expenses \| SL ss 6 \|
294	\| Fines \| Public policy \|
295	\| Income tax \| Tax on income \|
296	\| Capital items (above DKK 15,400) \| Through depreciation \|
297	\| Representation (75%) \| Only 25% deductible \|
298
299	### 5.8 B-skat (Preliminary Tax)
300
301	10 monthly instalments (Jan-May, Aug-Dec). Self-assessed expected income. Adjustable via TastSelv. Underpayment above DKK 22,900 attracts interest.
302
303	### 5.9 Filing Deadlines
304
305	\| Item \| Deadline \|
306	\|---\|---\|
307	\| Oplysningsskema (self-employed) \| 1 July \|
308	\| Extension (via revisor) \| Typically 1 September \|
309	\| B-skat instalments \| Monthly (10 payments) \|
310
311	### 5.10 Penalties
312
313	\| Offence \| Penalty \|
314	\|---\|---\|
315	\| Late filing \| DKK 200/day (max ~DKK 5,000) \|
316	\| Negligent incorrect return \| Up to 20% of understated amount \|
317	\| Gross negligence / fraud \| Up to 100% + prosecution \|
318
319	### 5.11 Moms Interaction
320
321	\| Scenario \| Income Tax Treatment \|
322	\|---\|---\|
323	\| Moms collected (momsregistreret) \| NOT income -- exclude from revenue \|
324	\| Input moms recovered \| NOT expense -- exclude \|
325	\| Non-deductible moms \| IS expense -- adds to cost \|
326	\| Not registered (under DKK 50,000) \| No moms; gross = net \|
327
328	---
329
330	## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
331
332	### 6.1 VSO vs KAO vs Default Election
333
334	Must model all scenarios. VSO advantageous when significant business interest expenses or variable income. KAO when significant assets. Flag for reviewer.
335
336	### 6.2 VSO -- Opsparet Overskud
337
338	Retained profits taxed at 22% interim. Withdrawals taxed as personal income (22% credited). Complete separation of business/private required.
339
340	### 6.3 Home Office
341
342	- Dedicated room, exclusively business: proportional actual costs
343	- Standard deduction: DKK 2,100/year (2025) as alternative
344	- Room must be unsuitable for private use
345	- Flag for reviewer
346
347	### 6.4 Vehicle Business Use
348
349	- Standard rate: DKK 3.79/km (first 20,000 km); DKK 2.23/km thereafter
350	- Or actual costs with logbook
351	- Flag for reviewer
352
353	### 6.5 Phone / Internet
354
355	Business portion only. Default 0%.
356
357	### 6.6 Personfradrag Transfer (Married)
358
359	Unused personfradrag transferable between spouses for bundskat only (not topskat). Flag for reviewer.
360
361	---
362
363	## Section 7 -- Excel Working Paper Template
364
365	```
366	DENMARK INCOME TAX -- WORKING PAPER
367	Tax Year: 2025
368	Client: ___________________________
369	Municipality: ___________ (Kommuneskat: ___%)
370	Folkekirken: Yes / No (Kirkeskat: ___%)
371	Tax Scheme: VSO / KAO / None
372
373	A. BUSINESS INCOME
374	A1. Omsætning (net of moms) ___________
375	A2. Øvrige indtægter ___________
376	A3. Total ___________
377
378	B. DRIFTSOMKOSTNINGER
379	B1. Lokaleomkostninger ___________
380	B2. Forsikring ___________
381	B3. Revisor / bogholder ___________
382	B4. IT / software ___________
383	B5. Reklame / marketing ___________
384	B6. Rejseudgifter ___________
385	B7. Biludgifter (business %) ___________
386	B8. Repræsentation (25%) ___________
387	B9. Afskrivninger ___________
388	B10. Bankudgifter ___________
389	B11. Øvrige driftsomkostninger ___________
390	B12. Total ___________
391
392	C. RESULTAT (A3 - B12) ___________
393
394	D. TAX COMPUTATION
395	D1. AM-bidrag (8% x gross) ___________
396	D2. Personal income after AM ___________
397	D3. Bundskat (12.01%) ___________
398	D4. Topskat (15% on excess > DKK 611,800) ___________
399	D5. Kommuneskat ___________
400	D6. Kirkeskat (if applicable) ___________
401	D7. Personfradrag credit ___________
402	D8. Total tax ___________
403	D9. Less: B-skat paid ___________
404	D10. Balance due / refund ___________
405
406	REVIEWER FLAGS:
407	[ ] Municipality confirmed?
408	[ ] Folkekirken membership confirmed?
409	[ ] Tax scheme (VSO/KAO/none) confirmed?
410	[ ] Vehicle method confirmed?
411	[ ] Home office arrangement confirmed?
412	[ ] Representation at 25%?
413	[ ] All items over DKK 15,400 in depreciation pool?
414	```
415
416	---
417
418	## Section 8 -- Bank Statement Reading Guide
419
420	### Danish Bank Statement Formats
421
422	\| Bank \| Format \| Key Fields \| Notes \|
423	\|---\|---\|---\|---\|
424	\| Danske Bank \| CSV, PDF \| Dato, Tekst, Beløb, Saldo \| Netbank CSV export \|
425	\| Nordea DK \| CSV, PDF \| Bogføringsdato, Tekst, Beløb \| \|
426	\| Jyske Bank \| CSV, PDF \| Dato, Tekst, Beløb \| \|
427	\| Sydbank \| CSV, PDF \| Dato, Tekst, Beløb \| \|
428	\| Spar Nord \| CSV, PDF \| Dato, Posteringstekst, Beløb \| \|
429	\| Lunar \| CSV \| Date, Counterparty, Amount \| Neobank \|
430
431	### Key Danish Banking Terms
432
433	\| Term \| English \| Hint \|
434	\|---\|---\|---\|
435	\| Indbetaling \| Deposit/credit \| Potential income \|
436	\| Udbetaling \| Withdrawal/debit \| Potential expense \|
437	\| Overførsel \| Transfer \| Check direction \|
438	\| Betalingsservice (BS) \| Direct debit \| Regular expense \|
439	\| Dankort \| Debit card \| Expense \|
440	\| Hævning \| Withdrawal \| Cash -- ask purpose \|
441	\| Gebyr \| Fee/charge \| Bank charge \|
442
443	---
444
445	## Section 9 -- Onboarding Fallback
446
447	```
448	ONBOARDING QUESTIONS -- DENMARK INCOME TAX
449	1. Business form: selvstændig erhvervsdrivende?
450	2. Tax scheme: Virksomhedsordningen, Kapitalafkastordningen, or none?
451	3. Municipality of residence?
452	4. Member of Folkekirken?
453	5. Home office: dedicated room or shared?
454	6. Vehicle: standard km rate or actual costs?
455	7. Phone/internet: business use %?
456	8. Prior year årsopgørelse available?
457	9. B-skat paid in the year? Monthly amounts?
458	10. Other income (employment, capital, share)?
459	```
460
461	---
462
463	## Section 10 -- Reference Material
464
465	### Key Legislation
466
467	\| Topic \| Reference \|
468	\|---\|---\|
469	\| Personal income tax \| Personskatteloven (PSL) \|
470	\| AM-bidrag \| Arbejdsmarkedsbidragsloven \|
471	\| VSO \| Virksomhedsskatteloven (VSL) \|
472	\| KAO \| Kapitalafkastordningen \|
473	\| Deductibility \| Statsskatteloven ss 6; Ligningsloven \|
474	\| Depreciation \| Afskrivningsloven (AL) \|
475	\| Filing \| Skattekontrolloven \|
476	\| B-skat \| Kildeskatteloven (KSL) \|
477	\| Bookkeeping \| Bogføringsloven (5 years) \|
478
479	### Test Suite
480
481	Test 1 -- Mid-range, Copenhagen.
482	Input: Copenhagen (kommuneskat 23.8%), not Folkekirken, gross DKK 600,000, expenses DKK 150,000, no VSO.
483	Expected: AM-bidrag DKK 48,000. Net DKK 402,000. Below topskat. Total ~DKK 173,479.
484
485	Test 2 -- High income, topskat.
486	Input: Aarhus (24.6%), Folkekirken (0.71%), gross DKK 1,000,000, expenses DKK 200,000.
487	Expected: AM DKK 80,000. Topskat on DKK 920,000 - DKK 611,800 = DKK 308,200 x 15%.
488
489	Test 3 -- VSO retained profit.
490	Input: Net DKK 500,000, retain DKK 300,000 in VSO.
491	Expected: DKK 300,000 x 22% = DKK 66,000 interim. Rest at personal rates.
492
493	Test 4 -- Equipment over limit.
494	Input: DKK 20,000 computer.
495	Expected: Pool depreciation 25% = DKK 5,000. NOT direct expense.
496
497	Test 5 -- Representation overclaimed.
498	Input: DKK 8,000 at 100%.
499	Expected: 25% = DKK 2,000 deductible. DKK 6,000 add back.
500
501	Test 6 -- Moms in revenue.
502	Input: DKK 750,000 gross including 25% moms.
503	Expected: Revenue DKK 600,000.
504
505	---
506
507	## PROHIBITIONS
508
509	- NEVER compute AM-bidrag on net income -- always 8% on GROSS
510	- NEVER apply topskat below DKK 611,800
511	- NEVER charge kirkeskat without Folkekirken confirmation
512	- NEVER include moms in taxable revenue
513	- NEVER allow capital items over DKK 15,400 as direct expense
514	- NEVER advise on VSO/KAO without modelling scenarios -- flag for reviewer
515	- NEVER allow 100% representation deduction -- maximum 25%
516	- NEVER treat VSO opsparet overskud withdrawals as tax-free
517	- NEVER present calculations as definitive
518
519	---
520
521	## Disclaimer
522
523	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a statsautoriseret revisor, registreret revisor, or equivalent licensed practitioner in Denmark) before filing or acting upon.
524
525	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
526

Run this skill, then get an accountant to check it

After running the full skill pack in your AI agent, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.

Quality

Q3: AI-drafted

AI-generated with structure and citations. Not independently verified.

Needs deep research against tax authority websites to reach Q2.

Accountant Review

Not yet reviewed

0/49

About

Use this skill whenever asked about Danish income tax for self-employed individuals (selvstaendig erhvervsdrivende). Trigger on phrases like "Danish tax", "AM-bidrag", "bundskat", "topskat", "kommuneskat", "virksomhedsordningen", "kapitalafkastordningen", "personfradrag", "Arsopgorelse", "Oplysningsskema", "self-employed tax Denmark", or any question about filing or computing income tax for a Danish self-employed client. Covers AM-bidrag (8%), bundskat, topskat, kommuneskat, kirkeskat, virksomhedsordningen, kapitalafkastordningen, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Danish income tax work.

DKty-2025

Use this skill

This skill is open source and free to use in any AI agent. Copy it, download it, or clone the repo. If you find an error, flag it — a licensed accountant will review.

2 of 3 in the DK workflow: