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Preliminary income registration and calculation of the withholding percentage for the income year

Official title (in Danish): Bekendtgørelse om for­skud­sreg­is­trer­ing og beregning af in­de­hold­else­spro­cent for indkomståret

Executive order · BEK nr. 772 af 08.09.2026 · Skatte- og Vækstministeriet

In short

Reading time: 1 min
  • What it sets out:
    • The executive order sets out how the preliminary income registration for an income year is calculated on the basis of earlier income.
    • It also sets out how the withholding percentage on the tax card is calculated.
  • When: The executive order entered into force on 15 September 2026.
    • The executive order applies from and including the preliminary income registration for the income year 2027.

Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.

Sources and original

Read the official text (in Danish) →

Source: Retsinformation.dk

Translated from Danish · The Danish version and the original source apply.

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  1. Issued · 8 September 2026
  2. Published in the Danish Law Gazette (Lovtidende) · 10 September 2026
  3. In force · 15 September 2026