By February 1, companies must decide whether they want to make a voluntary payment of expected residual tax for the 2022 income year

Save the interest (which is not tax deductible). For payment no later than February 1, 2023, the interest surcharge is 0.9%.

If the company chooses not to make a voluntary payment, a residual tax for the income year 2022 must be paid no later than November 20, 2023. A residual tax surcharge of 4.4% is added to this amount.

Therefore, there is a big financial difference between paying the residual tax on February 1, 2023 or only paying it when the Tax Agency issues the annual statement with a payment deadline of November 20, 2023.

How to pay voluntary tax on account

Remember that a voluntary payment must be set up via TastSelv Erhverv before the payment is made - otherwise the Tax Agency will return the payment.

  1. Log in to TastSelv Erhverv
  2. Click on Tax in the menu
  3. Click Corporate tax in the menu
  4. Click on Tax on account
  5. Click on Report
  6. Report the amount to be paid in tax on account
  7. Pay via the tax account via the payment line found in the overview under tax on account.

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