Statistical presentation

Data description

An overdue tax is an amount of tax that is charged, due, and has been attempted to be collected through ordinary reminders, but which has not been paid at the time of the analysis.

Amounts of tax that are cancelled or written off as uncollectable are not part of the tax authorities’ ‘overdue taxes’ term.

The calculation of overdue taxes will thus be sensitive to the practice of the tax authorities in regards to cancelling and writing off taxes as well as the due dates of payments.

When an overdue tax cannot be collected, it is classified as uncollectable (provision for expected loss) or lost (established loss) and charged as an expense for write-offs. The cause for the write-off can be e.g. insolvent estates of deceased people, business that have been closed down, and bankruptcies. But also time-related limitations can be the cause. If e.g. a personally owned business with a tax debt is closed down, and the debt is charged as an expense, it is transferred to a register of enforceable claims charged as expenses (RUF) from which the debt will only be removed in case of payment, debt-restructuring, limitation, or the death of the person liable for the debt. In the case of limitation or the death of the person liable for the debt the tax claim is no longer enforceable and will be classified as a loss (definitively written off).

Payment of overdue debt previously charged as expenses will become part of the accounts as extraordinary income.

Classification system

According to the passed EU-Regulation “Unpaid levied taxes and mandatory social contributions” must be entered as capital transfers to the relevant sectors.

The calculation of overdue taxes consists of the following:

• Income tax (A-tax),
• Labour market contribution,
• Customs, VAT and duties etc.
• Interests, handling fees, costs of income tax, Corporation tax and tax on funds,
• Personal income tax,
• Dividend tax,
• Estate duty,
• Motor vehicle weight duty.

Sector coverage

Denmark.

Statistical concepts and definitions

Overdue tax: An overdue tax is an amount of tax that is charged, due, and has been attempted to be collected through ordinary reminders, but which has not been paid at the time of the analysis.

Statistical unit

Persons or businesses for which an overdue tax has been registered.

Statistical population

Persons or businesses for which an overdue tax has been registered

Reference area

The statistic covers all persons and businesses in Denmark or who has business in Denmark.

Time coverage

The statistic covers the periods 1994 and onwards. Older time series are described under Comparability - over time.

Base period

Not relevant for these statistics.

Unit of measure

Million DKK.

Reference period

End of the fiscal year.

Frequency of dissemination

The statistics are compiled and published annually.

Legal acts and other agreements

The legal authority to collect data is provided by section 8 of the Act on Statistics Denmark.

Council Regulation 2516/2000, Commission Regulation 995/2001 and Commission Decision 3637/2001

Cost and burden

There is no response burden as the data are collected via registers.

Comment

Additional information is not available.