Information about approval, registration and declaration
See what to do as an association, foundation or institutions to declare tax from donations.
Approval
Before you can submit declarations to the Tax Agency, you must have been approved according to section 8 A and/or section 12(3) of the Danish Tax Assessment Act (Ligningsloven).
You can apply for approval by submitting form 03.068 EN Application – Approval according to section 8 A and/or section 12(3) of the Danish Tax Assessment Act.
The application deadline is 1 October of the year in which you want to be approved.
If you are unsure whether you have already been approved, you can call the Danish Tax Agency E-capital on (+45) 72 38 02 10, or you can send an email to ekapital@sktst.dk describing the problem.
Registration and declaration
The Tax Agency requires that associations, foundations, institutions etc. are registered for their declaration obligation when they are to submit declarations. This is done automatically when you are approved to receive:
deductible charitable donations according to section 8 A of the Tax Assessment Act and/or
deductible charitable donations granted for minimum 10 years (current benefits) according to section 12(3) of the Tax Assessment Act.
Questions about a declaration obligation can be sent to the Tax Agency at ekapital@sktst.dk.
Please remember to provide information about the nature and purpose of the business.
Submission of declarations via E-tax
If you are an association with a CVR no.
If you are an association with a CVR no. and has been approved, you automatically have access to E-tax for businesses.
You will need a MitID company certificate (UID), a MitID employee certificate (RID) or an E-tax password (TastSelv-kode) to log on to E-tax for businesses.
At www.mitid.dk, you can read more about and order a company certificate or an employee certificate.
When you have logged in to E-tax for businesses:
Click the menu item ‘Profil’ (Profile) at the top of the screen
Then ‘Profiloplysninger’ (Profile information)
And then ‘Tilmeldingsoplysinger’ (Registration information) furthest to the left.
If the association is not registered, select ‘Gaver til velgørende formål’ (Donations for charitable purposes)
Then log off E-tax for businesses and log on again.
You are now ready to submit a declaration.
If you are an association with an SE no.
If you are an association with an SE no., you must use an E-tax for businesses password. If you do not have an E-tax for businesses password, you must order one. You can order one at www.skat.dk/etax-password.
When you have logged on to E-tax for businesses:
Click the menu item ‘Profil’ (Profile) at the top of the screen
Then choose ‘Profiloplysninger’ (Profile information)
And then ‘Tilmeldingsoplysninger’ (Registration information) furthest to the left.
If the association is not registered, select ‘Gaver til velgørende formål’ (Donations for charitable purposes)
Then log off E-tax for businesses and log on again
You are now ready to submit a declaration.
If you are an association without a CVR no. or an SE no.
If you are an association without a CVR no. or an SE no., you must send a copy of your approval and fill in form 40.110 (only in Danish) and then submit it to the Danish Business Authority (Erhvervsstyrelsen) via a contact form.
Here, you will be assigned an SE no. You will subsequently be allocated a tax scheme code, which gives you access to submit declarations to the Tax Agency.
If you do not have a E-tax for businesses code, you must order one. You can order one at www.skat.dk (in Danish), where you must use the E-tax for businesses code to access E-tax for businesses (TastSelv Erhverv).
When you have logged on to E-tax for businesses:
Click the menu item ‘Profil’ (Profile) at the top of the screen
Then ‘Profiloplysninger’ (Profile information)
And then ‘Tilmeldingsoplysninger’ (Registration information) furthest to the left.
If the association is not registered, select ‘Gaver til velgørende formål’ (Donations for charitable purposes).
Then log off E-tax for businesses and log on again.
You are now ready to submit a declaration.
You can read more in the declaration guide at www.skat.dk
You can read more about how to submit declarations in the declaration guide for charitable associations. You can find the declaration guide at www.skat.dk/eKapital (in Danish).
Donations as a charitable association
If you have been approved as a charitable association, you must submit a donation form annually.
The donation form must include:
the number of donors that have made a donation of minimum DKK 200.
the number of fee-paying members
the total donation amount
the total current benefits
the total amount from foreign donations
amounts used according to the objects clause of the association
annual gross income
assets.
The form must be submitted no later than on 31 May in the following year.
The purpose of the submission of a donation form is to check you have met the conditions for being a charitable association.
Rules
The declaration of received donations and current benefits follows the rules in section 26 of the Danish Tax Reporting Act (Skatteindberetningsloven) and Danish Executive Order no. 888 of 15 June 2020 on Tax Declaration and Reporting etc., as amended (Bekendtgørelse nr. 888 af 15. juni 2020 om skatteindberetning m.v. med senere ændringer).
The rules on approval for receiving donations and current benefits with the donor having a right of deduction according to section 8 A and section 12(3) of the Tax Assessment Act are laid down in Danish Executive Order no. 1656 of 19 December 2018 (Bekendtgørelse nr. 1656 af 19. december 2018).
The rules are described in further detail in our Danish-language legal guide, section C.A.4.3.5.8 (gaver ligningslovens § 8 A) (Donations, section 8 A of the Danish Tax Assessment Act) and section C.A.4.3.5.2 (løbende ydelser ligningslovens § 12, stk. 2 og 3 (current benefits, section 12(2) and (3) of the Danish Tax Assessment Act).
