Bill: New rules on collection and payment at the Danish tax authorities, and claims against the tax authorities can no longer be transferred
Official title (in Danish): Forslag til lov om ændring af opkrævningsloven, registreringsafgiftsloven, skatteforvaltningsloven og forskellige andre love. (Forenkling og harmonisering af regler vedrørende ny opkrævningsløsning for told- og skatteforvaltningen, afskaffelse af ret til at overdrage krav mod told- og skatteforvaltningen m.v.)
In short
Reading time: 1 min- Who would be affected: Citizens and businesses that have claims against the tax authorities or owe taxes, duties and motor vehicle duties, as well as businesses that have provided security, and whose security can be used to cover arrears.
- When: The bill has not been passed yet.
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.
If the bill is passed:
- The tax authorities must pay amounts to businesses and private individuals no later than 3 weeks after the claim for payment has been established, unless other legislation has different rules. If the amount is paid later, the claim must bear interest. The rule does not apply to amounts already covered by section 12 of the Collection Act or section 61 a of the Tax Administration Act.
- A person is not jointly liable with others for reminder fees, unless they are part of a business form in which the participants are jointly liable.
Sources and original
Read the official text (in Danish) →
Source: the Danish Parliament (ft.dk)
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget udmønter dele af aftalen "Initiativer til effektiv opkrævning og gældsinddrivelse" i skattevæsenet fra juni 2023. Aftalen er indgået mellem den daværende regering (Socialdemokratiet, Venstre og Moderaterne), Socialistisk Folkeparti, Liberal Alliance, Det Konservative Folke parti, Radikale Venstre og Alternativet. Som led i udmøntningen af aftalen foreslås der regler, der dels skal styrke opkrævningen på nogle udfordrede områder ved at understøtte en ny opkrævningsløsning for de skatter og afgifter m.v., der ikke længere skal opkræves via systemet SAP38, dels skal skabe et bedre samspil mellem opkrævningen og inddrivelsen af gæld. Det drejer sig bl.a. om præcisering af en række betalingsfrister for motorafgifter m.v., indførelse af adgang til samtidig nummerpladeinddragelse og inddrivelse af motorkrav, udelukkelse af solidarisk hæftelse for rykkergebyrer, lovfæstelse og justering af praksis for udbetaling af rentegodtgørelse og fastholdelse af inddrivelsesrenter i perioden, hvor Skattestyrelsen i forbindelse med henstand tilbagekalder krav fra inddrivelse m.v. Som led i aftalen fra 2023 og som led i det statslige arbejdsprogram fra juni 2025 foreslås det samtidig at afskaffe muligheden for transport og udlæg i udbetalinger fra Skatteforvaltningen for at fjerne en ressourcetung opgave hos Gældsstyrelsen. Dog vil der fortsat kunne ske transport ved virksomhedsoverdragelser og likvidation af selskaber. Det foreslås også at indføre regler om, at der i visse tilfælde skal ske genopfyldning af en sikkerhed, som Skatteforvaltningen har afkrævet en virksomhed som følge af risiko for tab. Dette forslag har ikke ophæng i aftalen fra juni 2023, men foreslås indført, fordi virksomheder i mange tilfælde undlader at betale skatter og afgifter, hvorefter Skattestyrelsen må bruge sikkerheden til at dække de ubetalte krav. Det foreslås, at loven skal træde i kraft den 1. januar 2027.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 7 October 2026Status in the Danish Parliament: Fremsat
- 1. beh./Henvist til udvalg · 22 October 2026Status in the Danish Parliament: 1. beh./Henvist til udvalg
- PassedAwaiting the Danish Parliament
- Enters into forceThe date is not known yet