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A Director Penalty Notice in Denmark serves as an official warning from SKAT (the Danish Tax Authority) to company directors about unpaid tax obligations. It alerts directors that they may become personally liable for certain company debts, particularly unpaid employee withholding taxes and VAT.

Danish law requires SKAT to issue this notice before pursuing directors for company tax debts. Once received, directors have 14 days to take action - either by paying the debt, putting the company into proper insolvency proceedings, or demonstrating why they shouldn't be held personally responsible. This safeguard helps balance corporate protection with director accountability under Danish corporate governance rules.

SKAT (Danish Tax Authority) issues Director Penalty Notices when company directors fail to meet their tax obligations, particularly for unpaid employee withholding taxes or VAT. These notices typically come after multiple payment reminders and when the tax debt reaches a significant level.

The notice becomes necessary when standard collection methods have failed and SKAT needs to establish personal liability. It's particularly relevant for companies showing signs of financial distress or when directors appear to be using withheld taxes as working capital. Danish law requires this formal notice before SKAT can pursue directors personally, making it a crucial step in tax debt recovery.

• Standard Tax Liability Notice: The basic form issued for unpaid company taxes, giving directors 14 days to respond
• Lockdown Director Notice: Used during periods when normal business operations are restricted, offering modified payment terms
• Group Company Notice: Specifically designed for corporate groups with multiple Danish entities and shared directorships
• Parallel Director Notice: Issued simultaneously to multiple directors when joint liability needs to be established
• Immediate Action Notice: An urgent version requiring response within 7 days, used when SKAT identifies high risk of asset dissipation

• SKAT (Danish Tax Authority): Issues and enforces Director Penalty Notices when companies fail to meet tax obligations
• Company Directors: Primary recipients who become personally liable for company tax debts and must respond within legal timeframes
• Tax Lawyers: Advise directors on their rights and obligations after receiving notices, often helping negotiate payment arrangements
• Company Accountants: Help assess tax liabilities and prepare responses to notices
• Insolvency Practitioners: Become involved when directors choose to enter formal insolvency proceedings following a notice

• Company Details: Gather accurate company registration number, registered address, and current director information from CVR
• Tax Assessment: Calculate precise outstanding tax amounts, including VAT and employee withholding taxes
• Timeline Documentation: Compile records of previous payment reminders and correspondence with the company
• Director Information: Verify current directors' personal details and service addresses through official registers
• Notice Format: Use SKAT's approved template format, ensuring all mandatory warnings and response timeframes are included
• Delivery Method: Prepare for registered mail delivery to ensure proper service under Danish law

• Company Identification: Full legal name, CVR number, and registered address of the company in question
• Tax Liability Details: Precise amounts owed, tax periods involved, and type of tax obligations
• Director Information: Full names and addresses of all directors being held liable
• Legal Authority: Citation of relevant Danish tax laws authorizing the penalty notice
• Response Timeline: Clear 14-day deadline and acceptable response options
• Consequences Section: Detailed explanation of personal liability and enforcement measures
• Payment Instructions: SKAT's payment details and reference numbers

A Director Penalty Notice differs significantly from a Notice of Default in both purpose and legal implications within Danish law. While both are formal notices indicating non-compliance, they serve distinct functions and trigger different consequences.

• Primary Purpose: Director Penalty Notices specifically target company directors for unpaid tax obligations, while Notices of Default cover broader contractual breaches or financial defaults
• Legal Authority: Director Penalty Notices are issued exclusively by SKAT under tax legislation, whereas Notices of Default can be issued by any contracting party
• Response Timeline: Director Penalty Notices mandate a strict 14-day response period, while Notices of Default often allow negotiable cure periods
• Personal Liability: Director Penalty Notices create direct personal liability for directors, but Notices of Default typically maintain corporate liability protection
• Enforcement Options: Director Penalty Notices lead to specific tax enforcement actions, while Notices of Default trigger general contractual remedies