For the first time, Denmark’s tax agency has issued tax returns for children under the age of 15. Here’s what to do if you’ve unexpectedly been asked to fill one out for your child.
What’s happened?
Starting this year, Denmark’s Tax Agency is sending out annual returns ‒ annual statements ‒ for all children, not just those over the age of 15 as it has done in the past.
According to media reports, the parents of children who are just a few months old have received messages from the tax agency asking them to fill in their child’s tax return.
Children in Denmark are allowed to carry out simple work from the age of 13, such as handing out newspapers. When they turn 15 they’re allowed to carry out almost all types of work.
My child doesn’t have a job. Why do they have a tax return?
Most of the time this is due to a savings account or investments made in the child’s name. Interest earned on savings is technically eligible to be taxed, and any profits, dividends or losses on shares also need to be declared.
Children with part-time jobs or who earn money via gaming, e-sport or as child actors or influencers also need to declare their income, as do children who receive a pension (for example from a parent who has passed away).
Does this mean my child has to pay tax?
In most cases, no. Just like adults, children have what is called a personal allowanceessentially tax-free income. That means that for the 2025 tax year (the year which 2026 declarations refer to), they can earn DKK 51,600 a year without having to pay any tax at all. This is set to rise to DKK 54,100 for the 2026 tax year.
The child’s tax return needs to be completed whether they need to pay tax or not. This also includes setting up a NemKonto which any overpaid tax will go into.
As their parent or guardian, you are responsible for their taxes.
How do I log in as my child?
You can access your child’s tax return through TastSelvlogging in with your MitID. You’ll then need to fill in the CPR number of the child the return refers to, which should allow you to log in. Once you’ve logged in, you can check that you’re looking at the right return by making sure the name shown at the top of the page is correct.
For children up to the age of 14, parents receive a Digital Post message telling them to check their child’s tax return. For those aged 15-18, this message goes to both the parent and the child.
If you or your child does not have Digital Post, you’ll get a letter in the mail.
