The Danish Ministry of Taxation

Since 1975 Denmark has had an independent Ministry of Taxation and since 1990 a combined administration of customs, direct taxation, Value Added Tax (VAT), and other forms of indirect taxation, named the Central Customs and Tax Administration.

The Danish Ministry of Taxation consists of The Department responsible for legislation and tax policy, the National Tax Tribunal (Landsskatteretten) responsible for appeals, and the Central Customs and Tax Administration (SKAT) responsible for administration and collection of direct taxation, VAT, and other forms of indirect taxation and customs procedures.

The Danish Ministry of Taxation

The Department assists the Minister of Taxation concerning legislation, tax policy, customs legislation, and the relations towards Parliament. The Department also deals with international treaties, the planning and budget function of the whole ministry, and with the government notices and decrees concerning excises and taxes. Finally, the Department answers the large number of questions posed to the Minister by Members of Parliament. The Department is headed by a Permanent Secretary and employs 150 staff members.

The National Tax Tribunal is the highest administrative appeal authority concerning income taxes, VAT, excise duties, and property valuation. The Tribunal operates as an administrative tribunal. All decisions are made on the basis of written material. Oral presentations are used very seldomly. The decisions of the National Tax Tribunal can be brought before the ordinary law courts. The members of the Tribunal are appointed by the Minister for Taxation and by Parliament. The staff of the Tribunal is 90.

The Central Customs and Tax Administration (CCTA) and the 30 Customs and Tax regions of which seven have customs centres, constitute the organisation SKAT. SKAT is the public authority responsible for the daily administration of the regulations for customs and direct and indirect taxes. The administration includes guidance, collection, and control. Administration of the income tax and the property tax is done in cooperation with the 98 municipalities. SKAT develops an increasing part of the regulations (particularly regarding customs and direct and indirect taxes) in international cooperation, especially within EU frameworks. SKAT employs approx. 5200 staff members of which 800 work in the Central Customs and Tax Administration.