Under section 54(7) of SIL, if you do not report the information within the stipulated deadlines, you are obliged to inform lessors about the information that you are reporting to the Tax Agency. Read more about deadlines in section 1.11 Deadlines.

The Tax Agency has fixed the deadline for the commencement of the duty of notification to 1 March 2023. This means that if you make corrections after 1 March 2023, you must inform your lessors about the correction.

The deadline has been set to 1 March 2023 because the information can then be included in the lessor’s first tax assessment notice or service letter.  

Formal notification requirements 

There are no special formal requirements as to how such notification is to be made. For documentation purposes, we recommend that the notification be done in writing or electronically.  

We recommend that you always notify people living abroad because they may not have a Danish CPR (civil registration) number. This means that they cannot access the information in E-tax for individuals.