The Commission of Inquiry into the Danish Tax Authority (Skat) is expected to release its long-awaited report in mid-2026, nine years after its establishment, revealing the findings of its investigation into the Skat scandals. The report, anticipated to span 11-12,000 pages, aims to answer crucial questions about the collapse of the EFI debt collection system, the impact of budget cuts on Skat, the massive dividend fraud, and who bears the responsibility for these failures.

Established in response to public anger and political outrage, the commission has been tasked with uncovering the truth behind a series of significant issues within Skat. These problems have led to substantial financial losses for the Danish state, eroded public trust in the tax authorities, and created legal uncertainties for citizens.

The investigation, which has cost 350 million kroner, has involved extensive hearings with over 160 individuals, including former tax ministers, permanent secretaries, consultants from major firms like McKinsey and Boston Consulting Group, and numerous current and former employees of Skat and the Ministry of Finance. The commission has also reviewed 56 million electronic items, comprising a vast amount of documentation.

In the years since the commission was formed, Danish politicians have largely set aside partisan differences to address the crisis in the tax administration, injecting billions of kroner to rectify the consequences of poor political decisions and inadequate execution within Skat and the Ministry of Taxation.

The scandals have had far-reaching consequences, including a growing public debt, criminal and compensation cases related to dividend fraud, and the need to overhaul the Debt Collection Agency and the Tax Agency. Furthermore, citizens have suffered due to errors in debt collection, with some even being denied the opportunity to pay their debts because of systemic flaws.