If a taxpayer can present information of a factual or legal nature that may justify an amendment to the tax assessment, the taxpayer will have a legal right to reopening. The deadline for requesting ordinary reopening for a previous income year is 1 May in the fourth year after the end of the income year. This means, for example, that a request for reopening concerning the 2022 income year must be submitted no later than 1 May 2026.
If a taxpayer does not manage to request reopening before the ordinary reopening deadline, an extraordinary reopening may be requested if one of several very restrictive specific conditions is met.
Bachmann/Partners Law Firm assisted a client in a case concerning the extraordinary reopening of the tax assessment for the 2020 income year.
The client had been co-owner of a real estate partnership together with several other partners. The partnership owned a large rental property, which was sold in 2019.
Due to illness, the client did not file tax returns in the following years, which led the Danish Tax Agency to make an estimated assessment based on the 2019 income.
The Danish Tax Agency ruled in favor of Bachmann/Partners Law Firm, recognizing that special circumstances existed in the case, resulting in the client’s taxable income for 2020 being reduced by approximately DKK 17.6 million.
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