Statistical processing

Source data

Data are compiled from the Register of Personal Income Taxation (called System 28 or SKATTELE), which registers all personal incomes, income deductions and income taxes in the income year. The register is a part of the Danish Tax Agency. The system comprises tax assessment notices with breakdowns on all tax concepts as well as income and deductions concepts. The system is updated on a continuing basis as more people are assessed and any changes to already finalized assessment notices are incorporated in the system.

Statistics Denmark collects provisional data for 2022 and 2023 in October 2024. For 2021, the data is collected in November 2023; while data for 2017 - 2020 are based upon data collected in November in year two after the income year have ended. From year 2017, the data is grossed up based on the number of similar persons compared to the total number of personals liable to taxation.

Frequency of data collection

Data are collected annually with periodic updates three times a year. The Danish Tax Agency updates the data on a continuing basis.

Data collection

Register data from Personal Income Taxation (System 28), which is a part of the Danish Tax Agency. The system is a reference tool, which includes the total amount of tax assessment notices displayed in different tables.

Data validation

Statistics Denmark validates the new level of income taxes by comparing it to the level of the previous year every time a new year is published. The comparison takes both business tendencies and possible tax rate changes into account. Data for the two previous years are also validated as new data are available and is not finalized undtil three years after the end of the income year in question. The validation is performed in a similar manner – here the new level is compared with the levels of the previous publication, where again both business tendencies and possible tax rate changes are taken into account.

Data compilation

The first data delivery from the Danish Tax Agency does not include all persons liable to taxation as the process of finalizing all tax assessment notices has yet to be completed at this point. Data is therefore grossed up son that it covers personal income taxes for the entire tax liable population rather than merely the share of tax assessment which has been finalized by the Tax Authorities. Data is grossed up by juxtaposing the number of persons who have had their tax notice assessed to the total number of personals liable to taxation.

The grossing up is carried out at national and municipal level. The grossing up coefficients will differ as they depend on the share tax assessment notices that have finalized in each geographical subdivision. For the final tax assessment for municipalities, the income tax is based upon the municipality where the person is registered for tax purposes on the 31st of December within the income year (Slutligningskommune). For taxpayers, who within the income year have moved between two municipalities, a subsequent division of both municipality and church tax revenue between the two municipalities in question is conducted.

Adjustment

There are no corrections of data beyond what has already been described under data validation and data compilation.