The Forskudsopgørelse for Influencers: How to Avoid a Danish Tax Surprise on Irregular Income

Why the forskudsopgørelse is a recurring task, not a one-time form

The forskudsopgørelse is Skattestyrelsen's forecast of what you'll earn this year, and how much tax you should pay along the way — it drives both your tax card and your B-skat rate. It doesn't automatically keep pace when an influencer's B-income from brand deals, affiliate commission or platform payouts changes from month to month. The only way to keep it accurate is to correct it yourself, every time the picture changes materially.

For a salaried employee, the forskudsopgørelse usually holds for the whole year, because the employer reports and withholds tax automatically. For an influencer with B-income, it's only a snapshot of what you expected to earn the last time you (or Skattestyrelsen on your behalf) filled it in — typically in November the year before. If a new brand deal lands in March that you hadn't accounted for in November, it's the forskudsopgørelse that's out of date, not the rules that have changed.

What actually happens if you don't correct it

The forskudsopgørelse controls how much B-skat you pay in each of the year's ten instalments (Skattestyrelsen collects B-skat across ten instalments, skipping June and December). If your expected B-income is set too low, every instalment is too low too — and you end up having paid too little tax once the year closes. That only surfaces at the årsopgørelse (annual tax assessment), which lands the following March, and the shortfall becomes restskat: an amount you owe Skattestyrelsen, often with interest on top (see the section below).

The opposite problem is less serious but still costs you something: set your expected income too high, and you overpay B-skat throughout the year, only getting the difference back as overskydende skat (a refund) once the årsopgørelse is settled — typically the following spring. That's effectively an interest-free loan to the state, one you could have avoided simply by correcting the forskudsopgørelse downward instead of waiting for the refund.

Which field to correct — and when you're allowed to

Which field you correct doesn't depend on where the money comes from, but on how your overall activity as an influencer is classified. The Academy's own walkthroughs of employee, fee recipient or self-employed status and of platform payouts and hobby business have already established the three relevant fields:

One detail many people miss: you enter the total expected amount for the whole year in the field — not just the extra amount the new deal adds. Correct felt 221 from DKK 180,000 by only adding "DKK 35,000" into the field instead of entering DKK 215,000, and Skattestyrelsen's system keeps calculating from the wrong base.

There's no fixed deadline or limit on how many times you can correct the forskudsopgørelse. You can log into TastSelv and change it the moment you know the new expected income — you don't have to wait for Skattestyrelsen's own annual review in November.

Restskat and the two interest rates, if you wait too long

If you don't correct the forskudsopgørelse and your income turns out higher than expected, the difference becomes restskat at the årsopgørelse. Skattestyrelsen's own published rates for income year 2025 (paid in 2026) are: a daily interest rate (dag-til-dag-rente) of 3.7% per annum if the restskat is paid between 1 January and 1 July, rising to a fixed percentage surcharge of 5.7% if it isn't paid by 1 July (source: info.skat.dk). These rates are set fresh for each income year, so always check the current figure on skat.dk for the specific year the restskat relates to — they're reproduced here to show the mechanism, not as a number to carry forward for a different year.

The point isn't the size of the rate itself, but that it's an avoidable cost: an updated forskudsopgørelse costs nothing and avoids the interest entirely, because the tax gets paid gradually, in step with when you actually earn the money.

Forskudsopgørelse vs. årsopgørelse vs. the Academy's other tax articles

The forskudsopgørelse is often confused with related but distinct questions the Academy covers separately:

The rubrik choice decides which field you correct; the forskudsopgørelse is the ongoing act of correcting it. The two questions answer each other — neither one on its own is the full picture.

Decision framework: should you correct the forskudsopgørelse now?

• IF you've just signed a new brand deal or retainer that pushes your expected annual income well above what you last reported THEN correct the relevant field (207, 221 or 250) in TastSelv right away — don't wait for November.
• IF your platform income (AdSense, Creator Rewards, Twitch) is climbing steadily month by month THEN re-check felt 250 or 221 every couple of months instead of only once a year.
• IF a one-off fee is a single payment that doesn't materially change your overall picture for the year THEN it's often not worth correcting the forskudsopgørelse for — but the income still has to be reported correctly at the årsopgørelse.
• IF you're unsure how much will actually land this year because the income is unpredictable THEN a cautious overestimate in felt 221 or 207 is cheaper than a later restskat with interest — the money comes back as a refund if you set it too high.

Worked example (hypothetical)

The figures below are made up for illustration only — not a real customer case, and not a current interest rate for any specific year.

A self-employed influencer entered an expected annual profit of DKK 180,000 in felt 221 on her 2026 forskudsopgørelse back in November. In June, she signs a new retainer deal that adds an expected DKK 35,000 in profit for the rest of the year. Her new, total expected profit for all of 2026 is therefore 180,000 + 35,000 = DKK 215,000 — that's the figure she enters in felt 221, not the DKK 35,000 alone. Correcting the field in June means Skattestyrelsen's system spreads the extra B-skat across the remaining instalments for the year, instead of leaving her with a lump-sum restskat the following spring.

Common mistakes

• Entering only the new, extra amount instead of the total expected annual amount. The field always needs the whole year's expected income, not just the change.
• Waiting for the automatic annual review in November. You can correct the forskudsopgørelse at any point during the year — that's an advantage, not an exception.
• Confusing the forskudsopgørelse with the rubrik choice itself. Which field you correct depends on whether you're a fee recipient, hobby business or self-employed — not the other way around.
• Assuming an overstated forskudsopgørelse is as serious as an understated one. An overstated forecast just costs you an interest-free loan to the state; an understated one can trigger interest on restskat.
• Assuming the restskat interest rates are the same every year. They're set annually — always check the current rate on skat.dk for the relevant income year rather than reusing last year's figure.

Make Influence's perspective

Make Influence doesn't advise on an individual creator's tax situation — that's a question between the creator and their own accountant. What we see in practice is that the forskudsopgørelse tends to get overlooked in exactly the months a creator's income is growing fastest — because attention is on the new deal itself, not on an administrative task that lives elsewhere in TastSelv. In our experience, the most common trigger is exactly the scenario this article describes: a larger deal signed mid-year that never gets factored in, because the forskudsopgørelse was last corrected months earlier.

FAQ

How many times a year can I correct my forskudsopgørelse?

There's no limit. You can log into TastSelv and correct it as many times as you need throughout the year.

What actually happens if I forget to correct it?

If you paid too little B-skat during the year because the forskudsopgørelse was out of date, the shortfall shows up as restskat at the årsopgørelse — with interest added if it isn't paid promptly (see the section above).

Do I need to correct the forskudsopgørelse for a one-off fee I only receive once?

Often not, if the amount is small relative to your total expected annual income — but it still has to be reported correctly at the årsopgørelse. If it's large enough to materially change your overall tax picture, you should correct the field.

Is there a minimum threshold below which I don't need to correct it?

Skattestyrelsen doesn't publish a fixed threshold for what counts as "material enough" — it's a judgment call. If you're unsure, correcting it is cheaper than risking restskat with interest.

How does this relate to whether I'm a fee recipient, hobby business or self-employed?

The classification decides which field (207, 250 or 221) you correct — not whether you need to correct the forskudsopgørelse at all. See reporting platform payouts for the full walkthrough of the three categories.

What's the actual difference between the forskudsopgørelse and the årsopgørelse?

The forskudsopgørelse is your own forward-looking forecast, which you can correct at any time. The årsopgørelse is Skattestyrelsen's final tally for a completed income year, issued automatically the following March, and it can't be "corrected forward" the same way.

Does the same logic apply if I receive a free product instead of cash?

Yes — once a product counts as payment for a deliverable, its market value is part of the income you should factor into your forecast. See Skattestyrelsen's 2026 crackdown on gifted products for the gift-vs-payment distinction.

Does correcting the forskudsopgørelse affect my right to dagpenge (unemployment benefits)?

Not directly — the dagpenge system uses different assessments (typically the newest årsopgørelse), not the forskudsopgørelse, to judge your income as a self-employed secondary occupation. See does influencer income affect Danish unemployment benefits? and barselsdagpenge for self-employed influencers for how those related systems use your income figures.