We may set off your debt

If you are owed money from public authorities, for example because you have paid too much in tax, the Debt Collection Agency may set off the amount against your debt. This means that the money is used to make payment on your debt. If there is an amount left after such offsetting, it will be paid to you.

If your tax assessment notice from the Danish Tax Agency (Skattestyrelsen) shows that you will not be refunded your overpaid tax right away, the reason is that we first need to examine whether you or your spouse have debt for which we can use the money.

You will be notified directly by the Danish Debt Collection Agency (Gældsstyrelsen) if we make a set-off against your overpaid tax.

If we cannot make a set-off, we will simply pay the amount into your NemKonto. You will not receive a letter about this.

See your tax assessment notice at www.skat.dk

If you receive your tax assessment notice in March, and if you are to receive a tax refund, the money will typically be deposited in your NemKonto in mid-April. However, we may withhold your refund for overpaid tax while we examine your and/or your spouse’s debt.

We will process your case as soon as possible and notify you if we make a set-off against your overpaid tax.

When we have made a decision on set-off, you will receive any balance. Unfortunately, we cannot speed up the refund – even if you call us or pay your debt quickly.

Please note: You will not receive your overpaid tax if you have entered into an agreement with another party on the right to your refund. The agreement concerns ‘granting assignment’. Read more on the page Transport (Assignment) (in Danish only).

We only set off debt that we know you owe and need to pay.
If you think you have paid your debt, and it is stated on your tax assessment notice that the Debt Collection Agency will examine whether you have debt, the reason for this may, for example, be:

• That you have forgotten to pay a B-tax instalment or an outstanding tax instalment – or that you have paid an instalment too late.
  • B-tax is generally collected in ten instalments (not in June and December).
  • Outstanding tax (in excess of amounts included in the provisional tax) is generally collected in three instalments.
• That we have not managed to register your payment before the tax assessment notice has been generated. In this situation, we will not make a set-off, but refund your overpaid tax.

Yes, regardless of whether you are making payments on your debt, we can set off payments from public authorities. This applies regardless of whether you are making payments on the debt through withholding of part of your income, have entered into an instalment payment plan or make payments on your debt yourself.

No, you cannot avoid a set-off if you have debt to public authorities against which the Debt Collection Agency can make a set-off. This applies regardless of whether you are already making payments on the debt.

The child and youth benefit will be paid on the 20th of the month, regardless of whether we make any set-off. If the 20th falls on a weekend or on a public holiday, any excess amount will be paid on the first weekday before the 20th.

If you have questions about offsetting or your debt that is being collected by the Debt Collection Agency, you can contact us via our contact page.