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Are you a majority shareholder? – Guide to Controlled Transactions – Appendix 05.022

For the year 2019, it has been decided that ALL majority shareholders in Denmark must submit an Excel-sheet together with their personal income tax declaration (oplysningsskema) on SKAT Borger. You are the majority shareholder, when you have a controlling influence in a company (f.ex. when you own an ApS, IVS or A/S). If you own more than half of the shares in your company, then you are a majority shareholder. The deadline for submitting the appendix for controlled transactions is: 1.9.2020. The appendix is ​​an Excel sheet prepared by the Danish Tax Office.

Are you a majority shareholder? – Guide to Controlled Transactions – Appendix 05.022

Guide to controlled trensactions

Appendix 05.022 – Controlled transactions – What is this??

For the year 2019, it has been decided that ALL majority shareholders in Denmark must submit an Excel-sheet together with their personal income tax declaration for 2019 (oplysningsskema 2019) on SKAT Borger.

You are the majority shareholder, when you have a controlling influence in a company (f.ex. when you own an ApS, IVS or A/S).

If you own more than half of the shares in your company, then you are a majority shareholder.

The deadline for submitting the appendix for controlled transactions is: 1.9.2020

The appendix is ​​an Excel sheet prepared by the Danish Tax Office (“Skattestyrelsen”).

The appendix is named “05.021” – and the English version of the appendix is named “05.022”.

NB: The tax office have an error in line 33 (in the “RangeS 1-8” column) on the English version 05.022 – therefore we recommend using 05.021.


Download our English (NB: error made by the tax office in line 33) example here (05.022)- the Excel file you need to upload to SKAT Borger (NB: First you need to adjust the appendix to match your situation):


Download our Danish example here (05.021) – the Excel file you need to upload to SKAT Borger (NB: First you need to adjust the appendix to match your situation):


It is important to understand that ALL majority shareholders must submit the appendix.

This also applies even if you have NOT had any controlled transactions with your company.

You should expect to receive a tax surcharge (fine) for not submitting the appendix of up to 5,000 DKK, as the Danish Tax Office may consider your personal income tax declaration to have been submitted too late if the appendix has not been received by 1.9.2020.

To make it as simple as possible to explain, we have made a “step-by-step” guide for a typical client.

This guide will apply for the vast majority of our customers.

NB: We do not take any legal responsibility for your use of this guide. All use of the guide is at your own risk.


Read more about submitting the appendix 05.022 on skat.dk


The 3 types of transactions that are relevant to the vast majority of our customers are:



1: Small and large payments of company purchases made by your private credit card – also small taxi and coffee bills f.ex.


2: Loans granted to your company from you personally


3: Interest income from loans granted to your company from you personally

NB: Your situation can, of course, be different, so be sure to adapt the appendix to your situation.


The following transactions shall NOT be included on the appendix:

Not included: Salary paid from the company to you
Not included: Dividend paid from the company to you


In our example, the following fields on the appendix are relevant:


Fields 1-9:

These fields must ALWAYS be filled out.

Whether you have had controlled transactions or not.


Field 1-9


Fields 10-23:

These fields must be filled if you have had controlled transactions.

There are 3 columns in the Excel sheet that are relevant:

1: No transactions: Put an “X” if this is NOT relevant to you
2: Ranges 1-8: Here you enter the value of the transaction. For example: the interval “1” means = 0-1,000,000 DKK
3: State (A, B, C, D): Indicate in which country the transaction took place. For example, the letter “A” means = Denmark

Under the “Guidance” tab in the Excel sheet, you can see the other ranges and states.


Field 10-23

Fields 24-35:

These fields must be filled in if you have had controlled transactions.

There are 3 columns in the Excel sheet that are relevant:

1: No transactions: Put an “X” if this is NOT relevant to you
2: Ranges 1-8: Here you enter the value of the transaction. For example: the interval “1” means = 0-1,000,000 DKK
3: State (A, B, C, D): Indicate in which country the transaction took place. For example, the letter “A” means = Denmark

Under the “Guidance” tab in the Excel sheet, you can see the other ranges and states.


Field 10-23


In our example, ask yourself the following 3 questions:


Question 1:

Have you paid small or large purchases on behalf of the company with your private credit card?

If yes, fill in the column “Range” and “State” in the row “33. Loans to legal or natural persons”.

If not, put an “X” in the “No Transactions” column.


Question 2:

Have you provided a loan from you to the company?

If yes, fill in the column “Range” and “State” in “33. Loans to legal or natural persons”.

If not, put an “X” in the “No Transactions” column.


Question 3:

Has interest been charged on a loan you have personally granted to the company?

If yes, fill in the column “Range” and “State” in the row “18. Finance income”.

If not, put an “X” in the “No Transactions” column.


Once you have completed appendix 05.022, it must be uploaded to your personal SKAT Borger account.


Download our English (NB: error made by the tax office in line 33) example here (05.022) – the Excel file you need to upload to SKAT Borger (NB: First you need to adjust the appendix to match your situation):


Download our Danish example here (05.021) – the Excel file you need to upload to SKAT Borger (NB: First you need to adjust the appendix to match your situation):


You do this as follows:


1: Log in to SKAT Borger

1. Log into SKAT Borger using your personal NemID


2: Click on “Kontakt”

2. Click Kontakt


3: Click “Skriv til os”

3. Click Skriv til os


4: Click “Indsend/Indberet til os”

4. Click Indsend Indberet til os


5: Click “Oplysninger om kontrollerede transaktioner 05.021”

5. Click Kontrollerede transaktioner


6: Download template (if you do not use our Excel sheet from this page)

6. Download template


7: Attach the appendix and send

7. Attach document and send




REMEMBER THAT THE DEADLINE IS 1 SEPTEMBER 2020 – OTHERWISE, THERE MIGHT BE A 5,000 DKK FINE FOR YOU LATER!