Estimated Increase in Tax and VAT

SKAT can make an 'estimated assessment' if you (being either an individual or a company) do not submit a tax return at the end of the tax year, or if SKAT disagrees with your return.

This may be because you have forgotten to declare income, for example rental income. But it may also be because SKAT deems that additional sales have been generated by a company on which no tax and VAT have been paid, and SKAT therefore does an estimate of the amount of unreported sales. Cases of estimated increases occur frequently.

Every time SKAT wants to make an estimated increase in tax, VAT etc., SKAT must be able to prove or document that the proposed changes to the tax return are justified. It is often possible to influence such estimates by SKAT by referring to relevant decisions etc.

The rules in this area of tax law are very complex, and there are innumerable decisions that relate to it.

An estimated assessment will often be associated with a significant risk of criminal proceedings being instituted.

We recommend that you contact us if you receive notice from SKAT that they intend to make an estimated assessment. This is important both to assess whether SKAT has a case against you or your company, and also to assess whether there is a risk of a criminal case being brought against you.

Contact

Torben Bagge

Partner, Attorney-at-Law (H), Head of tax and Chairman of the board

D: +45 87 34 75 30

M: +45 24 82 24 84

E: tb@tvc.dk

Leo Jantzen

Manager, Partner, Attorney-at-Law (H)

D: +45 87 34 75 31

M: +45 21 37 01 38

E: lj@tvc.dk

Kasper Bech Pilgaard

Partner, Attorney-at-Law (L), LL.M.

D: +45 33 18 61 58

M: +45 24 27 78 11

E: kbp@tvc.dk

René Bjerre

Partner, Attorney-at-Law (H)

D: +45 87 34 74 34

M: +45 25 34 53 10

E: rbj@tvc.dk

Henrik Rahbek

Partner, Attorney-at-Law (H), HD (R)

D: +45 87 34 74 32

M: +45 30 88 20 88

E: her@tvc.dk

Karin Østergård Mathiasen

Partner, Attorney-at-Law (H)

D: +45 87 34 74 31

M: +45 30 33 75 80

E: kl@tvc.dk

Kasper Kelm Demant

Partner, Attorney-at-Law (L)

D: +45 87 34 74 36

M: +45 51 92 53 58

E: kkd@tvc.dk