Child forskudsopgørelse tied to capital and share-income thresholds

Children receive a forskudsopgørelse when Skattestyrelsen holds information on taxable incomeSkat — for example where the child has bank interest from an account or other capital income above 10,000 kr., aktieindkomst above grundbeløbet, wage income, honorarer or other B-income, or a børnepensionSkat. Parents who receive the Digital Post notification that a forskudsopgørelse has been created for their child should check whether any of these triggers fit, because the figures in the statement come from information about the child's income and deductions in recent years, and Skattestyrelsen does not receive every figure automatically.

Where a child with wage income has a forskudsopgørelse, Skattestyrelsen has already created a skattekort (frikort/hovedkort) in advance, regardless of the child's ageSkat. Even then a tax bill does not necessarily follow, since the frikort covers the income first. Skattestyrelsen creates a frikort automatically at the start of the year in which the child turns 13Skat; a child under 13 with taxable income but no frikort needs a parent to contact Skattestyrelsen to have one createdSkat. A frikort holder under 18 may earn 54,100 kr. in 2026Skat (51,600 kr. in 2025)Skat without paying tax, though wage earners still pay the 8 per cent am-bidragSkat — from 2026 only from the year they turn 18Skat.

It remains the parents' responsibility to look after the child's tax affairs: to check the forskudsopgørelse and the årsopgørelse, to correct amounts that are missing or wrong — particularly where the child's finances have changed or will change during the year — and to help attach a NemKonto and pay any restskatSkat. Parents keep authorised access to the child's TastSelv until the child turns 18Skat, and they carry the final responsibility until thenSkat.

Young people aged 15 to 17 also have their own access to their årsopgørelse and forskudsopgørelse in TastSelvSkat, logging in with their own MitID. From the age of 15 a young person can be issued MitID and use the self-serviceSkat; below 15 only the parents log on on the child's behalfSkat. Once the child turns 18, parental authorisation access endsSkat and the young adult handles their own statements.

To open a child's forskudsopgørelse, go to TastSelv Borger, press Log på med autorisation, log on with MitID, enter the child's CPR number and open the forskudsopgørelse; the child's name appears at the top of the page. Correct the statement through the year whenever the child's income changes, so monthly withholding stays right and no restskat builds upSkat. The account above follows Skattestyrelsen's forskudsopgørelse guidance for children together with its skattekort and frikort guidance, including automatic frikort creation from the year the child turns 13 and the 54,100 kr. tax-free amount for under-18s in 2026.