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Denmark·Skat.dk

B-skatterater can arise without B-indkomst; IBAN/SWIFT route removed

Even with no B-indkomst, property taxes, restskat, capital income or a changed forskudsopgørelse can trigger B-skatterater payable in TastSelv; the published IBAN/SWIFT route for paying from abroad is gone.

By Taxxa AI Oy · Published 25 September 2026

Tax

A taxpayer with no B-indkomst can still receive B-skatterater.Skat Instalments arise whenever the full tax cannot be absorbed into the skattekort and the ongoing withholding: ejendomsværdiskat and grundskyld on an owned property that cannot be folded in, restskat from last year brought into the forskudsopgørelse, positive kapitalindkomst such as interest or a surplus from letting out a home or holiday home, or a forskudsopgørelse changed during the year — by Skattestyrelsen or the taxpayer — where too little tax was paid before the change, for example because a deduction set too high was reducedSkat.

Skattestyrelsen approaches those who must start paying, typically when a new forskudsopgørelse is issued. The B-skat and the rates show at the top of the forskudsopgørelse in TastSelv and under the Betal skat menu. Every rate has to be paid on time through the year. B-skatterater run in 10 rates, paid each month except June and December. The route for one rate: log on to TastSelv Borger, choose Betal skat, then Betal B-skat, click Betal beside the rate to be paid now, and either pay by dankort or MobilePay linked to a dankort or take a betalingsID for netbank. Payments can also be enrolled in Betalingsservice. Rates that need correcting or cancelling are handled in the forskudsopgørelse: adjust the B-indkomst in field 210 or 207 and enter B-skat already paid in field 342, after which the original indbetalingskort no longer have to be paid.

A missing payment line is retrieved the same way: log on to TastSelv, open Betal skat and then Betal B-skat, where the payment lines are shown.

For payers abroad, the published bank-transfer route is gone.Skat The IBAN number (DK94 30000007540531)Skat, the SWIFT code (DABADKKK)Skat and the instruction to enter the CPR number and the purpose in the recipient field no longer appearSkat.Skat Payers who used that route now go through the TastSelv and Betalingsservice channels instead; no alternative for payers unable to log on to TastSelv is stated.

The collection mechanics sit under the B-skat system; Den juridiske vejledning om honorar carries the full legal treatment.

Check new B-skatterater at the top of the forskudsopgørelse in TastSelv and pay each rate on time via Betal B-skat or Betalingsservice.

Sources

  1. B-indkomst

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