DenmarkSkat.dk
New single-entry closure for liquidation proceeds: 9–17 November
SKAT's eKapital page adds a separate TastSelv Erhverv enkeltindberetning shutdown for Likvidationsprovenu (AKSA) from 9 November to 17 November 2026 at 09.00.
By Taxxa AI OyPublished 10 November 2026
Industry: Across industries
SKAT's 'Om eKapital' page has gained a new, separate closure window for single-entry reportingSkat: TastSelv Erhverv enkeltindberetning for Likvidationsprovenu (AKSA) is closed from Monday 9 November 2026 (week 46)
Skat to Tuesday 17 November 2026 at 09.00
Skat. The old page listed no enkeltindberetning closure for liquidation proceeds at all
Skat, so reporters using the single-entry channel face a new blackout of just over a week.
A pagination note for readers of the page: the overview header above the new window writes '17. november 2027', but the operative sentence directly beneath it specifies Tuesday 17 November 2026 at 09.00Skat — consistent with the Tuesday weekday and with the parallel filupload closure for the same proceeds, which runs from 10 November 2026 at 16.00 to 17 November 2026 at 09.00
Skat.
The new window sits inside the broader year-end shutdown. General TastSelv Erhverv enkeltindberetning — covering pensionsbidrag (CPS) and the other listed report types — is closed from 10 November 2026 at 16.00Skat to 4 January 2027 at 08.00
Skat, and filupload in TastSelv Erhverv is closed from 10 November 2026 at 23.59
Skat to the same 4 January reopening
Skat. Production-data reporting for 2026 reopens later, from 25 March 2027 at 08.00. In SF-Tele, previously filed reports remain searchable during its closure.
For context, enkeltindberetning is the newer, simplest channel for liquidation proceeds: one recipient at a time in TastSelv Erhverv under eKapital, introduced as an alternative to file transfer. It has limits — it cannot be used where the company's share is admitted to trading on a regulated market or multilateral trading facility, or where someone other than the liquidated company distributed the proceeds and therefore bears the reporting dutySkat. The duty itself rests with the distributing company or whoever distributes on its behalf
Skat, and the report must be filed once the payout date is known but before the company is deregistered with Erhvervsstyrelsen
Skat; only positive proceeds are reported, and gains and losses feed into the shareholder's årsopgørelse in TastSelv Borger.
In practice, liquidators, banks, brokers and their advisers should hold single-entry liquidation-proceeds reports until the window reopens on 17 November at 09.00Skat and should not confuse this short AKSA-only window
Skat with the long general closure running to 4 January 2027
Skat. Legal basis: the reporting duty for likvidationsprovenu in skatteindberetningslovens § 28a
Skat, filed through the TastSelv Erhverv enkeltindberetning setup on SKAT's eKapital pages.
Hold single-entry liquidation-proceeds reports until the window reopens on 17 November at 09.00, and do not confuse this short AKSA-only closure with the general shutdown running to 4 January 2027.