When SKAT generates your advance statement, SKAT is based on either last year's advance statement or the most recent annual statement. The system calculates, for lack of better, that you will have the same B-income in the coming year with a smaller percentage adjustment. On the basis of this expected B-income and other income, eg salary, an advance statement is then formed, where the expected tax is either collected via A-income (where tax is deducted automatically) or by issuing payment cards for B-tax rates; up to 10 installments in a year. Some taxpayers are registered for automatic payment via BS and do not receive payment cards, but in return must keep an eye on the monthly BS overviews. If your payments via SKAT's 10 payment cards must be correct and not give you a residual tax (or collect too much tax),

​

• your B-income must be the same as the year before.

• your deductions and depreciations must also be the same as the year before.

​

It is very unlikely.

​

The 10 payment cards from SKAT are also divided into 10 equal installments. Therefore, you may end up having to pay a debit card for one or more months where you have no B-income to pay with! b-indkomst.dk is aware of an example where SKAT asked a B-income recipient to set up an overdraft facility to pay B-tax rates in months where he had not had any B-income!

At b-indkomst.dk we know that B-income can fluctuate a lot from year to year. And it is more the rule than the exception that your B income fluctuates over the individual year. It is also very likely that your deductions and depreciation will change from year to year.

​

Therefore, it is too simple to do as SKAT does. This can very easily mean that you as a B-income recipient end up getting a boring residual tax. But it can also mean you have to pay a B-tax deposit card with money you do not have!

​

If you use b-indkomst.dk, you always have the full overview of your B-income as well as all deductions and depreciation. Of course, this requires that you keep your information up to date and enter jobs, deductions, etc. on an ongoing basis. You can - and should - thus set aside the exact amount for AM contributions and tax on your B-income as you receive your fees - for example, in a separate bank account.

If you do not expect your B-income for the year to amount to more than, for example, DKK 50,000, then b-indkomst.dk recommends that you do the following:

​

1. Adjust your advance statement so that you state that you do not expect to have any B-income. You do this by writing 0 in box 210 "Fees and salaries for civilian conscripts" in your advance statement. Then you avoid having to pay on account payments to SKAT, but you must then in turn be aware that the tax must be paid later.

 

• If you have already paid on account B-tax (or made voluntary payment of tax) to SKAT for one / several months, you must state in advance the total amount you have already paid in box 342.

 

• If you have already paid in one or more on-account B-tax rates, remember to also enter the sum of these amounts on b-indkomst.dk on the tab "Overview" for the year in question. Then b-indkomst.dk includes this in the calculation of your expected tax payment.

2. REMEMBER to write all your B-income jobs on b-indkomst.dk regularly . Also remember to state your deductions and investments. If you do this on an ongoing basis , you can always see on the tab "Overview" what you should set aside for payment of AM contributions and taxes. (Possibly deducted from the payments you may have already made via payment card.)

3. As SKAT attributes day-to-day interest to any residual tax from 1 January (in the year following the income year), it is most advantageous if you remember to pay your tax due BEFORE 1 January. But don't worry - you will receive an email from b-indkomst.dk when it is time to pay voluntarily to SKAT. This way you avoid having to pay annoying interest - and you also do not have to keep in mind when exactly you have to pay voluntarily to SKAT.

If you expect your B-income for the year to amount to more than, for example, DKK 50,000, then b-indkomst.dk recommends that you do the following:

 

1. Estimate your expected B-income conservatively (at the bottom) and state this in your advance statement. You do this by entering the amount in box 210 "Fees and salaries for civilian conscripts" in your advance statement.

2. REMEMBER to update the amount for your total payments of AM contributions and B-tax on b-indkomst.dk on the tab "Overview" for the year in question, each time you make a payment. Then b-indkomst.dk includes this in the calculation of your expected tax payment.

3. REMEMBER to enter all your B-income jobs on b-indkomst.dk. Also remember to state your deductions and investments. If you do this on an ongoing basis , you can always see on the tab "Overview" what you should possibly set aside for additional payment of AM contributions and B-tax - or whether you may have paid too much in AM contributions and B-tax . b-indkomst.dk automatically deducts the payments you have already made via payment cards and possibly other voluntary B-tax payments, as long as you remember to state these, cf. 2.

4. If you can see that you owe money to SKAT and the amount is significant, then you should deposit this amount as a voluntary payment. This can be done very simply via SKAT's website using Dankort. Keep in mind that deductions or a large investment can affect your tax due, so if you know you can look forward to this, you may have to wait to pay voluntarily. If you make a voluntary payment of B-tax, then it is important that you remember to correct the amount for your total payments of AM contributions and B-tax on b-indkomst.dk on the tab "Overview".

5. As SKAT attributes day-to-day interest to any residual tax from 1 January (in the year following the income year), it is  most advantageous if you remember to pay your tax due  BEFORE 1 January . But don't worry - you will receive an email from b-indkomst.dk when it is time to pay voluntarily to SKAT. This way you avoid having to pay annoying interest - and you also do not have to keep in mind when exactly you have to pay voluntarily to SKAT.