November is the right moment to sanity-check your forskudsopgørelse

Most of the year, your preliminary income assessment—the forskudsopgørelse—quietly steers how much tax you pay. November is different. Two timelines converge:

• There are two payroll runs left (November and December), so corrections you make now can still flow into your digital tax card (skattekort) and help your final pays reflect reality.
• For sole proprietors/freelancers with B-income, there’s only one B-skat instalment left—November—so any adjustment should be made as soon as possible if you want it to affect that last payment.

This is a reminder to avoid an avoidable bill—and to avoid locking away cash you might prefer to keep through year-end.

Why checking now is the smartest move

Employees
If your year took a turn—bonus, raise, fewer hours, or benefits that changed mid-year—your current withholding may be a step behind. A timely forskudsopgørelse update refreshes your digital tax card automatically, so November and December payroll can better match your real-world 2025. Payroll teams have lead times; if you update too close to the run (e.g., around the 20th or just a few days before your company’s cut-off), your employer may only reflect it in the next cycle. Aim to act well before the November payroll cut-off.

Sole proprietors / freelancers with B-income
Your situation is more time-sensitive. Because only the November B-skat instalment remains, you should update your expected profit and already-paid amounts now if your year ended up higher (or lower) than planned. That way, the last instalment aligns better—and you reduce the risk of a lumpy underpayment later. If your numbers are still moving targets, you can nudge the estimate now and finalise the rest at year-end.

The later you change things, the less likely it is that the posted November amount will change in time. So if you want to modify your expected profit, make sure you do so as soon as you can.

How to think about the correction

• Employees: adjust to close the gap, but don’t over-correct. With two payrolls left, even a modest fix reduces the chance of a spring surprise. Double-check your yearly accumulated salary on your recent payslip, so you will have an overview of how much you earned throughout the year.
• Sole proprietors (focus): this is where the “partial-now / partial-later” approach really shines. Update now so the November B-skat reflects reality, then true-up at year-end once your accounts are final. It’s the pragmatic balance between cash flow and accuracy—and typically has the biggest impact for one-person businesses.

If, after the annual settlement, you still owe a bit, you can plan a controlled top-up on the standard timetable. The point is to avoid a single, painful catch-up and keep interest costs sensible.

Planning next year’s forskudsopgørelse: the 2026 brackets are different

From 1 January 2026, Denmark’s personal tax structure changes (bundskat → mellemskat → topskat → top-topskat). If you’re anywhere near the new thresholds, compensation elements like bonus, company car, or pension can move you between bands. Use this November check to avoid planning blind into January. Even a quick projection helps you decide whether to shift income, review benefits, or simply confirm that your 2026 setup won’t produce surprises.

For a plain-English walkthrough, see our explainer articles about The Danish Tax Reform 2026: New thresholds for top tax, middle tax, and deductions explained.

Common year-end pitfalls (and easy ways around them)

• “I’ll wait for the årsopgørelse.” You can—but if you’re under, you may face charges on the shortfall. Nipping it now usually hurts less.
• Forgetting benefits. Cars, pension tweaks, and other perks can tip 2025 results and also matter for 2026 thresholds.
• For sole proprietors: mixing up turnover vs. profit. It’s profit that drives B-skat planning—align that, and the final stretch of the year gets much smoother.

Want a quick, human review?

If you’d like a short, numbers-first sanity check, we can review your forskudsopgørelse and—if you’re a sole proprietor—your expected profit, then tell you plainly what’s worth adjusting now vs. after year-end. We can also draft a short note for payroll so your next runs reflect the right direction.
Prefer email? Reach out via the Contact us page and mention “Tax Card & Year-End Check.”

Prefer a deeper dive?
Choose our Year-End Review package: a structured walkthrough of your 2025 results, B-income expectations, and 2026 bracket exposure, with a short written report and next-step checklist. Ideal for sole proprietors who still have one November B-skat instalment left and want to get it right. → Read more here

Frequently Asked Questions