Denmark Freelancer — Oplysningsskema & Moms Return

Confirm the client is a Danish tax resident filing as selvstændig erhvervsdrivende (not an ApS/A/S company). Establish municipality of residence (for kommuneskat rate, 22–27%), Folkekirken membership (kirkeskat 0.39–1.20%), moms registration status, and whether a prior-year årsopgørelse is available. Flag any cross-border income or dual residency for escalation before proceeding.

Model all three tax scheme options — Virksomhedsordningen (VSO), Kapitalafkastordningen (KAO), and the default PSL treatment — using the client's prior-year figures and projected current-year income. VSO is advantageous when there are significant business interest expenses or the client wants to retain profits at the 22% interim rate (opsparet overskud). KAO suits clients with significant business assets but limited interest. Document the chosen election and the indskudskonto balance if VSO is selected.

Import the full-year bank statement(s) from Danske Bank, Nordea, Jyske Bank, Sydbank, Spar Nord, Lunar, or Revolut. Classify every transaction using the Danish pattern library: revenue (omsætning net of 25% moms), fully deductible driftsomkostninger, partially deductible representation (25% rule), capital items above the DKK 15,400 straksafskrivning limit into the driftsmiddel pool, and excluded items (B-skat payments, moms payments, own-account transfers). Produce a draft regnskab (profit & loss account).

If the client is moms-registered (threshold: DKK 50,000 annual turnover), strip 25% moms from gross receipts to arrive at net omsætning, reconcile input moms on business purchases, and confirm that all quarterly or half-yearly momsangivelse returns filed via TastSelv agree with the bank movements. Identify any non-deductible moms (e.g. representation meals) that adds to the income-tax cost base. Clients below DKK 50,000 have no moms obligation — gross revenue equals net.

Compute Danish income tax in the mandatory sequence: (1) AM-bidrag at 8% on gross personal income; (2) bundskat at 12.01% on income after AM-bidrag above the personfradrag of DKK 51,600; (3) topskat at 15% on income after AM-bidrag above DKK 611,800; (4) kommuneskat at the client's municipality rate; (5) kirkeskat if applicable; (6) verify combined marginal rate does not breach the skatteloft of ~52.07%. Credit B-skat instalments already paid (10 monthly payments Jan–May, Aug–Dec) against the final liability. Flag underpayments above DKK 22,900 for interest.

Assemble the full Oplysningsskema data set and present a pre-filing review memo to the client. Enter figures into TastSelv on skat.dk or prepare the XML data file for revisor submission. If a statsautoriseret or registreret revisor is filing on behalf of the client, the extended deadline of 1 September applies. After filing, monitor the årsopgørelse (tax assessment) issued by Skattestyrelsen, confirm the final balance matches the computation, and advise on adjusting next year's B-skat instalments to avoid an underpayment surcharge above DKK 22,900.