Description
The dataset contains tax information on citizens or businesses and is therefore subject to enhanced protection and is therefore only accessible to recipients who have a right of access laid down in legislation. Disclosure of confidential information to administrative authorities is governed by Section 28(1) (personal data) and (2) (other confidential information) of the Public Administration Act. For personal data, there must be a legal basis for processing in accordance with Article 6 (general personal data) and Article 9 (sensitive personal data) of the General Data Protection Regulation. For authorities, Article 6(1)(e) applies to the exercise of official authority, which is laid down in EU law or national law in accordance with Article 6(3). Private companies and organisations shall also be required to have a legal basis for access to tax information as a result of the tax administration’s unconditional duty of confidentiality under Section 17(1) of the Tax Administration Act.
The purpose of the service is to provide selected data for a list of annual statements from one or more income years on one to more persons. By means of an agreement in the DUPLA Agreement module, the service user must specify the necessary fields in relation to the specific application. The Service will return to the Service User only the fields specified in this Agreement.
Data with history for the individual income years are displayed and data from ten income years are displayed. This can be extended to several income years if needed.
Correctness:
Only approved annual statements are displayed, but a valid annual statement may be replaced at a later date by a new annual statement, which means that the previous annual statement is no longer valid.
An annual statement is based on collected data combined with information from citizens. In the event that a citizen does not comply with the disclosure deadline, the Danish Tax Agency will instead make a discretionary assessment of one's income.
Timeliness:
Please note that it takes time from the correction of the data on which the annual statement is based to the creation of a new valid annual statement in the SLUT system, and it may further take up to one day before the valid annual statement becomes available via this service.
For a more detailed description of the data content, please refer to: https://data Exchange.skat.dk/
Resources
| Name |
Format |
Description |
Link |
|
23 |
|
https://dataudveksling.skat.dk |
Tags
- økonomi-og-finanser
- indtægt
- skat
- befolkning-og-samfund