This section describes the rules on binding assessment notices pursuant to Sections 21-25 of SFL.

The section covers

• Covered
• Written request and fee
• Further information
• Presentation to the Danish National Tax Board (Skatterådet)
• Right of complaint

Covered

Everyone can obtain a binding assessment notice in relation to questions about the tax implications of a planned transaction. It is a condition that the question is deemed to be of significant importance to the enquirer.

A binding assessment notice can be provided to the extent that SKAT has the authority to make decisions in the relevant types of cases.

Requests for binding assessment notices must be sent to Skattecenter Struer, Fabriksvej 13, 7600 Struer, Denmark.

The enquirer must submit the request in writing accompanied by all the information of relevance to the notice which the enquirer has. The enquirer must submit the request and, at the same time, pay a fee. See Section 23(2) of SFL.

If SKAT or the National Tax Board finds that the information is insufficient to ensure a correct answer to the question, the enquirer will be called upon to provide additional information. SKAT will grant the enquirer an appropriate deadline (approx. 15 days) within which to furnish the information. If the enquirer fails to furnish the information, SKAT may reject the request or limit the binding assessment notice to the conditions which have been adequately illustrated.

In certain circumstances, the question must be put to the National Tax Board before a binding assessment notice can be provided. See Section 21(4) of SFL.

SKAT must consult the enquirer about the case before presenting the case to the National Tax Board. The enquirer will receive a draft presentation and, at the same time, be granted a suitable deadline (normally 15 days) within which to present any comments that the enquirer may have in respect of the description of the actual conditions. After the expiry of the deadline, the case, with the possible comments of the enquirer, will be presented to the National Tax Board for decision. The enquirer has the option of appearing before the National Tax Board in person.

A complaint about SKAT's decision can be filed with the National Tax Tribunal. See Section 42(5), Item 3 of SFL. 

The complaint must be received by the National Tax Tribunal within 3 months of receipt of SKAT's decision. No complaint about a possible rejection of the case can be filed with the National Tax Tribunal, but may be brought before the ordinary courts of law within 3 months of the rejection.

A binding assessment notice is binding on the tax authorities vis-à-vis the enquirer for a period of 5 years. The period covered by the binding assessment notice may be shorter than 5 years if this is expressly specified in SKAT's notice. See Section 25 of SFL, cf. Section 21(2) of SFL.

Please also refer to Procedural Rules within SKAT's Area, Section C.1, for additional information on the procedure in connection with binding assessment notices.