Danish Business Owner Deadlines Before Summer Holiday

Last updated: June 2026

Late June in Denmark has a very specific feeling. People start planning holiday weeks, offices slow down, and many business owners assume the most intense part of the accounting season is already behind them.

However, before you close your laptop for the summer, two Danish business owner deadlines deserve careful attention.

The first one concerns you personally: your 2025 årsopgørelse may show restskat, meaning that you still owe personal tax. The second one concerns the company: if you run an ApS or another company that must submit an annual report, the company’s årsrapport may have a filing deadline around the same period.

These two obligations often appear at the same time, and both can create unnecessary cost or stress if you ignore them. Still, they are not the same thing. One belongs to you personally. The other belongs to the company.

This article explains the difference, the relevant 2026 deadlines, and the practical checks business owners should complete before the summer holiday period.

Why these Danish business owner deadlines matter before summer

Many Danish companies use the calendar year as their financial year. When the financial year ends on 31 December, the annual report deadline normally falls at the end of June, because the ordinary filing deadline is six months after the end of the financial year.

At the same time, the personal tax season has its own July pressure point. If your 2025 årsopgørelse shows restskat, 1 July 2026 is the key date for paying before the higher percentage supplement becomes relevant.

For business owners, this creates a double check:

1. Personal tax: Have you reviewed and dealt with your 2025 restskat?
2. Company reporting: Have you approved and filed your company’s annual report?

The key point is simple: bookkeeping being “almost done” does not mean that all tax and reporting obligations have been completed. A company can have reconciled accounts but still miss approval or filing. At the same time, a founder can have the annual report under control but still forget to deal with personal restskat.

Personal tax and company reporting are separate

A Danish company owner often has two financial tracks running at the same time.

The company has its own bookkeeping, VAT, payroll, annual report and corporate tax matters. The owner also has a personal tax position, which may include salary, dividends, benefits, foreign income, investments, interest, deductions, and sometimes business income or earlier self-employment.

This distinction matters because the authorities, systems and consequences are different.

Restskat belongs to the personal tax system. You see it on your individual årsopgørelse in TastSelv.

The annual report belongs to the company reporting system. The company files it with Erhvervsstyrelsen, and for most limited companies it becomes part of the public company record.

In practice, the same accountant may help with both. However, one completed task does not automatically solve the other.

Deadline 1: personal restskat for 2025

Restskat means that you paid too little tax during the income year. For income year 2025, Skattestyrelsen made the årsopgørelse available from 23 March 2026. This is where you can see whether you receive a refund or owe additional tax.

Restskat can arise for many reasons. For example, your forskudsopgørelse may not have matched reality. You may have changed job, received feriepenge, used your main tax card incorrectly, had lower deductions than expected, paid less into private pension, or had gains on shares or other securities.

For business owners, restskat can also arise because the personal tax setup did not reflect what actually happened during the year. This is especially relevant if you changed salary from your company, took dividends, had B-income, closed or started a business, or had foreign income and investments.

The important deadline is 1 July 2026.

Skattestyrelsen states that if you pay restskat between 1 January and 1 July 2026, you pay day-to-day interest of 3.7%, calculated from 1 January up to and including the payment date. If you do not pay by 1 July 2026, the system instead adds a 5.7% percentage supplement to restskat up to 25,368 DKK and includes it in your 2027 tax.

For restskat above 25,368 DKK, Skattestyrelsen generally collects at least the amount above that limit automatically in up to three instalments in August, September and October 2026. You can still choose to make a voluntary payment, but you should make that decision deliberately rather than simply letting the deadline pass.

There is also a practical detail many people forget: Skattestyrelsen says that restskat payments are normally registered 2-3 business days after the payment date. Therefore, do not leave the payment to the last minute and assume everything will appear instantly in TastSelv.

The practical restskat check

Before 1 July, review these points:

1. Does your 2025 årsopgørelse show restskat?
2. Can you explain why the restskat arose?
3. Have you checked whether the årsopgørelse itself is correct?
4. Have you decided whether to pay before 1 July?
5. Have you updated your 2026 forskudsopgørelse, so the same issue does not repeat next year?

The fifth point is often the most important. Paying restskat solves the 2025 balance, but it does not automatically fix the underlying reason. If your 2026 forskudsopgørelse is still wrong, the same problem may return next year.

For a broader guide to the 2025 tax assessment process, see our article on Årsopgørelse 2025 in Denmark.

Deadline 2: the company annual report

The annual report, or årsrapport, is a company-level obligation. It is not the same as your personal tax assessment, and it is not the same as filing VAT.

For many ApS companies and other companies covered by Danish annual reporting rules, management must submit the annual report to Erhvervsstyrelsen. For companies in reporting class B, this includes ApS companies, A/S companies and several other company types.

Erhvervsstyrelsen’s general rule is that the annual report must be submitted no later than six months after the end of the financial year. For a company with a calendar-year financial year ending on 31 December, this usually means 30 June.

The deadline is strict. Erhvervsstyrelsen states that there is no dispensation from the filing deadline for annual reports.

This matters because “almost ready” is not enough. The annual report process usually requires several steps:

• bookkeeping must be reconciled,
• missing documentation must be collected,
• accounting adjustments must be made,
• the annual report must be prepared,
• management must review and approve it,
• signatures or approvals must be completed,
• and the report must actually be submitted digitally.

If your auditor or accountant still waits for bank statements, supplier invoices, loan documentation, payroll reports, Stripe or PayPal statements, shareholder information or management approval, the deadline risk is real.

For a more general explanation of what an annual report is, see our annual report guide for international small businesses in Denmark.

What happens if the annual report is late?

If the company misses the filing deadline, Erhvervsstyrelsen sends a demand letter, called a påkravsbrev, to the company’s Digital Post.

That demand letter contains two important deadlines.

The first deadline is 8 working days. If Erhvervsstyrelsen receives the annual report before the end of this deadline, the authority does not take further action. If the report arrives after that deadline, fees may be imposed.

The second deadline is 4 weeks. If Erhvervsstyrelsen has not received the annual report within that period, the authority may send the company to compulsory dissolution, known in Danish as tvangsopløsning.

The fee rules are also important. Erhvervsstyrelsen calculates the fee from the expiry of the original filing deadline. The fee is imposed on each member of the company’s top management. The amounts are:

• 500 DKK for the first commenced month,
• 2,000 DKK in total for the second commenced month,
• 3,000 DKK in total for the third commenced month.

The maximum fee is 3,000 DKK per management member.

For a small owner-managed company, this can feel frustrating because the problem may begin with a missing document or delayed approval. Nevertheless, the formal consequence lands on the company and, in some cases, personally on management members through fees.

The practical annual report check

Before the end of June, or as soon as possible if the deadline is already close, check these points:

1. What is your company’s financial year?
2. What is the exact annual report filing deadline?
3. Has the annual report been approved and submitted, not only prepared?
4. Are management members available to approve and sign if needed?
5. Has your accountant received all bank statements and payment platform statements?
6. Are there unresolved questions about loans, owner payments, dividends, salary, assets or VAT?
7. Have you checked the company’s Digital Post for letters from Erhvervsstyrelsen?

This is especially important before summer holiday. If the founder, accountant, auditor or board member is away for two weeks, a simple missing approval can turn into an unnecessary deadline issue.

The common mistake: treating everything as “bookkeeping”

The most common mistake is not usually a complex accounting error. It is treating all year-end obligations as one vague bookkeeping task.

In reality, the process has several separate parts.

Bookkeeping must be correct. The company must file the annual report. The owner must review the personal tax position. Payments must go through the correct system. Someone must monitor Digital Post. Management must approve documents on time.

A delay in any of these steps can create a different problem.

For example, a company may have clean bookkeeping but a late annual report because management approval did not happen. Another owner may have the company reporting fully under control but still owe personal restskat because the forskudsopgørelse did not reflect salary, dividends or investment income correctly.

This is why a short pre-summer review is useful. It separates the open tasks and answers the only question that matters: what still needs action before the deadline?

What to do if you are already late

Do not ignore the situation. Late tax and reporting issues are usually easier to manage when you act quickly.

For personal restskat, log in to TastSelv and check the payment options. Confirm whether the amount is final enough to pay or whether it still needs legitimate corrections. If the deadline has passed, check how Skattestyrelsen has handled the amount and whether part of it will be included in future tax or collected in instalments.

For an annual report delay, check the company’s Digital Post immediately. Look for any påkravsbrev from Erhvervsstyrelsen. Then identify the missing step: bookkeeping, documentation, report preparation, audit, management approval, signature or digital submission.

At this point, speed matters. The 8-working-day and 4-week periods after a demand letter can move quickly, especially during holiday periods.

A cleaner setup for next year

The best solution is not to create a panic process every June.

A cleaner setup usually includes:

• monthly bookkeeping instead of year-end reconstruction,
• bank and payment platform reconciliation during the year,
• clear documentation rules for company cards and private expenses,
• regular salary and dividend planning for owner-managers,
• a review of forskudsopgørelse when income changes,
• an annual report timetable agreed before the deadline period,
• and one person responsible for checking Digital Post.

This does not remove every tax question. However, it makes the process much less stressful and reduces the risk that a simple missing document becomes a formal deadline problem.

Need help before the summer deadline period?

If you run a Danish company, late June is a good time to pause and check both sides of your financial position.

Ask yourself:

• Is my personal 2025 restskat understood and handled?
• Is my 2026 forskudsopgørelse realistic?
• Has my company’s annual report actually been submitted?
• Are there any unanswered letters from SKAT or Erhvervsstyrelsen?

If the answer is unclear, it is better to check now than after the deadline.

At Andreas Regnskab, we help Danish and international business owners keep these obligations practical, understandable and under control. We can review the open items, explain what belongs to you personally and what belongs to the company, and help you prioritise what needs action first.

FAQ

This article provides general information only and should not be treated as legal or tax advice. The correct treatment depends on the specific facts of each case. If your situation is complex or high-value, professional advice should be obtained before decisions are made.

Sources and further reading

Official tax guidance

• Restskat for 2025 – Skattestyrelsen
  https://skat.dk/borger/aarsopgoerelse/betal-restskat/betal-restskat
• Årsopgørelsen 2025 timeline – Skattestyrelsen
  https://skat.dk/borger/aarsopgoerelse/aarsopgoerelsen-hvornaar-sker-hvad

Company reporting guidance

• Årsrapporter – Erhvervsstyrelsen
  https://erhvervsstyrelsen.dk/vejledning-aarsrapporter

Related Andreas Regnskab articles

• Årsopgørelse 2025 in Denmark
  https://andreasregnskab.dk/news/aarsopgoerelse-2025-denmark/
• Annual report in Denmark – a simple guide for international small businesses
  https://andreasregnskab.dk/news/annual-report-denmark-guide/
• Skattekonto 101
  https://andreasregnskab.dk/news/skattekonto-101-denmark/