Tax in Denmark

Bech-Bruun

Bech-Bruun fields one of Denmark’s leading specialist tax practice groups, covering the full spectrum of contentious and non-contentious tax matters. The team has evolved from a tax planning-focused group to a leader in tax controversy, fund structuring, VAT, transfer pricing, and domestic tax matters while continuing to advise on the tax aspects of substantial M&A transactions. Renowned for expertise in transfer pricing, tax litigation, succession planning, and tax insurance, the firm is well-equipped for international mandates. Led by Thomas Frøbert, one of Denmark’s foremost VAT and indirect tax specialists, the team includes Michael Serup, an expert in succession planning and corporate tax and Birka Wendy Mouritzen, responsible for VAT activities and litigation.

Praxisleiter:

Thomas Frøbert


Weitere Kernanwälte:

Michael Serup; Birka Wendy Mouritzen


Referenzen

‘High partner involvement and a focus on tax controversy.’

‘Very solution-oriented, producing high-quality work.’

‘We think that the team is the most modern among the Danish law firms: they are diverse, use legal technology more than others, and give very solid tax advice, particularly within tax structuring where they have been able to negotiate some outstanding results with the Danish tax authorities.’

Kernmandanten

Samsung


Total S.A.


Total Energies Danmark A/S


Scan Global Logistics


Danske Bank


Schneider Group


Broadcom


J.P Morgan


Certa Insurance


Realdania


Svenska Handelsbanken


Experian


CVC


Danish Family Business Network “Vækst i Generationer”


Danish Agriculture & Food Council


Kiloutou


CBRE


Aarhus Kommune, Herning Kommune, Kalundborg Kommune


SYBO Games


Workday, Inc.


Highlight-Mandate


  • Advising NetApp in a continuation of its Danish beneficial ownership case that was lost by the company in the Danish Supreme Court.
  • Successfully handled a Supreme Court case for the Danish Agriculture & Food Council regarding a landmark case on the liability of deferred tax in connection with family succession.
  • Successfully representing the taxpayer in a case before the Western High Court regarding the application of general guidelines for the valuation of real estate in family transfers.

Gorrissen Federspiel

Gorrissen Federspiel’s prominent tax team represents major multinationals in tax controversies, corporate tax, and transfer pricing matters, attracting a diverse client base across numerous sectors. The practice encompasses tax litigation and VAT expertise, with significant international and cross-border tax capabilities. Known for its strong presence in the M&A market, the team also offers extensive capital markets expertise. Led by Jakob Skaadstrup Andersen, an international tax expert advising on M&A, capital markets, and EU tax law, the team includes Niclas Holst Sonne, specialising in M&A tax, fund structuring, and cross-border tax issues. Jakob Krogsøe is an experienced tax litigator, handling cases on corporate taxation and transfer pricing, while Jan Steen Hansen provides strategic tax advice on Denmark’s largest transactions, including M&A deals and pension fund taxation.

Praxisleiter:

Jakob Skaadstrup Andersen


Weitere Kernanwälte:

Niclas Holst Sonne; Jakob Krogsøe; Jan Steen Hansen


Referenzen

‘The team has in-depth knowledge of EU law. They are very good litigators and present well in court. They are excellent at working in a team.’

‘Jakob Skaadstrup Andersen is an excellent client partner and a very strong advocate. He writes well and is very inventive.’

‘The team works very well as a co-ordinated team and seems always to be able to bring in specific talent in particular areas.’

Kernmandanten

A.P. Møller – Mærsk A/S


Cadeler A/S


CataCap


Codan Forsikring A/S


Fidelity


FSN Capital


Genco Shipping Group


Heimstaden


Heimstaden Lyngbyvej 172 ApS


Monjasa Holding A/S


Nets/Nexi Group


Niam AB


Riskpoint Group


Total Energies EP Danmark A/S


Highlight-Mandate


  • Represented Total Energies EP Danmark A/S and A.P. Møller – Mærsk A/S against the Danish Ministry of Taxation in a landmark transfer pricing case decided by the Supreme Court.
  • Advised KKR in its acquisition of student housing in Copenhagen, including a tax advisory covering tax structuring, due diligence, contract drafting and associated tax services.
  • Advising Monjasa Holding A/S, Monjasa A/S, Energizer Shipping ApS, African Runner Shipping ApS, Monjasa Chartering ApS and Monjasa Nordics ApS in a case concerning a matter of legal interpretation of the term “destination” with respect to the Danish Tonnage Tax Act and whether it covered a ship on a floating GPS position.

Kromann Reumert

Kromann Reumert’s experienced tax team advises on all aspects of domestic and cross-border taxation, including VAT, transfer pricing, incentive schemes, tax strategy, and litigation proceedings involving direct and indirect tax. The team frequently acts in contentious tax matters, representing clients before the Danish Tax Tribunal, Danish courts, and the ECJ, as well as in EU arbitration and principal transfer pricing disputes. Led by Arne Møllin Ottosen, a renowned expert in tax litigation, corporate taxation, and transfer pricing, the team also includes Michael Nørremark, whose combined expertise in corporate taxation and corporate law underpins his advice on corporate structures, private equity, investment funds, and financial products.

Praxisleiter:

Arne Møllin Ottosen


Weitere Kernanwälte:

Michael Nørremark


Referenzen

‘The team led by Arne Møllin Ottosen is strong and capable.’

‘Very strong technically and very good availability.’

‘Michael Nørremark is an outstanding tax practitioner. He is highly technical, and responsive and has a good understanding of what we need.’

Kernmandanten

Waterland Private Equity


Akamai Technologies


Apple


Carlsberg A/S


Axcel Management A/S


Triton Investment Management Ltd


Cook Group


Danske Bank A/S


Genmab A/S


Goldman Sachs


Hoffmann la Roche


Invacare Inc.


ISS A/S


JPMorgan


KMD A/S


Leo Pharma A/S


Microsoft Inc.


Nets A/S


Nordea


Nykredit A/S


Simcorp A/S


TDC A/S


Tempur-Sealy Inc.


Verizon Inc.


Vestas Wind Systems A/S


Ørsted A/S


Danica


Mercedes-Benz


AP Moller-Maersk


Novo Nordisk


Plesner

Plesner’s tax practice advises blue-chip Danish and international groups on all aspects of Danish tax law, encompassing both advisory and contentious work. Expertise spans direct and indirect taxes, transfer pricing, cross-border transactions, structuring and reorganisations, incentive schemes, estate planning, and private and capital markets transactions. The team frequently handles high-profile tax litigation, particularly in the high courts, and is often involved in one-of-a-kind mandates. The practice is co-led by Lasse Esbjerg Christensen, noted for his strength in direct tax litigation, and Tom Kári Kristjánsson, a leading expert in indirect taxes and duties, including VAT and customs. Other key figures include Søren Lehmann Nielsen, renowned for litigation and tax advisory work; Jef Nymand Hounsgaard, specialising in transfer pricing and cross-border M&A; and Hans Severin Hansen, a veteran of Denmark’s tax litigation scene with over 45 years of experience.

Praxisleiter:

Lasse Esbjerg Christensen; Tom Kári Kristjánsson


Weitere Kernanwälte:

Søren Lehmann Nielsen; Jef Nymand Hounsgaard; Hans Severin Hansen


Referenzen

‘The tax team is the top pick in Denmark. They know the area and work with all the leading companies. Hereby they gain a unique understanding of tax issues.’

‘Very strong team especially within the area of disputes.’

‘Great insight and always up to date.’

Kernmandanten

A.P. Moller – Maersk Group


ATP


Axcel


British American Tobacco


Copenhagen Infrastructure Partners


Denmark’s Export and Investment Fund


ECCO


EET Group


Gro Capital


Group 4 Securicor


Johnson Controls Group


Nordea Bank Group


Nordic Investment Opportunities


Novonesis


NREP


Saga Private Equity


Takeda


Wolt Enterprises/Wolt Denmark


Highlight-Mandate


  • Advised Novonesis in connection with its merger with Chr. Hansen Holding A/S, including the tax structuring of the combination from the beginning to the end.
  • Represents Wolt in two primary appeal cases before the Danish National Tax Tribunal concerning courier partners’ employment status under Danish law.
  • Represents the EET Group in a transfer pricing dispute pending before the Supreme Court.

Accura Advokatpartnerselskab

Accura Advokatpartnerselskab’s tax team is integral to the firm’s leading position in Danish M&A, offering second-to-none expertise across M&A, real estate, renewable energy, and fund formation. Collaborating closely with the firm’s broader teams, the tax department plays a pivotal role in large and complex deals. The team advises key clients in the private equity and venture capital sectors, implementing incentive programmes and structuring management reinvestments while excelling in real estate value taxes and disputes with tax authorities. Led by Poul Erik Lytken, who focuses on tax and VAT in M&A and real estate transactions, the team also includes Christopher Erik Oldenburg, specialising in the tax and VAT treatment of real estate and renewable transactions, indirect taxation, and EU VAT legislation.

Praxisleiter:

Poul Erik Lytken


Weitere Kernanwälte:

Christopher Erik Oldenburg


Referenzen

‘Great combination of hands-on project management with a pragmatic approach to supporting their clients and consistently delivering a high-quality end-product within the timeline requested. It is clear that they have a high level of in-house expertise when it comes to all tax and structuring matters.’

‘Poul Erik Lytken has incredible knowledge of tax law and structuring, but with a pragmatic approach to how to execute it into practice. Knows when to prioritise each project and will show up on short notice when needed.’

‘Great collaboration skills and always to-the-point advice.’

Kernmandanten

Alm. Brand A/S


Danmarks Eksport- og Investeringsfond


ATP Ejendomme A/S


Dayforce, Inc.


Copenhagen Infrastructure Partners


Nordic Real Estate Partners


CataCap


AP Pension


TopDanmark


Axcel


Highlight-Mandate


  • Advised energy company OK in connection with their acquisition of part of Danish grocery retail group Coop Danmark in a DKK2bn transaction.
  • Advised the Danish insurance company, Alm. Brand Forsikring A/S in connection with the sale of its energy and marine activities Energi & Marine to the Norwegian insurance company Gard for a total price of DKK1.6bn.
  • Advised the publicly listed US software company Dayforce, Inc. in connection with their acquisition of the Danish software company eloomi.

DLA Piper Denmark

DLA Piper Denmark offers comprehensive tax advisory services alongside a strong tax litigation practice. The team advises on direct and indirect tax matters, including corporate restructuring, transaction optimisation, international tax planning, and transfer pricing, with extensive cross-border capabilities and a broad international and domestic client base. The practice is led by Jakob Schilder-Knudsen, who has over two decades of experience advising on M&A transactions, restructuring, and real estate investments for Danish and international clients. Mario Fernandez, head of indirect tax, is a leading VAT lawyer with extensive expertise in local and cross-border transactions. Ingólfur Örn Ingólfsson focuses on corporate tax, M&A, and restructurings, recently advising on high-profile transactions and cross-border tax structuring.

Praxisleiter:

Jakob Schilder-Knudsen


Weitere Kernanwälte:

Mario Fernandez; Ingólfur Örn Ingólfsson


Referenzen

‘Excellent co-operation and communication skills.’

‘Deep transactional tax expertise.’

‘Jakob Schilder-Knudsen stands out as the leading Danish tax lawyer when it comes to transactional and M&A tax. He should be the go-to tax advisor for anyone needing M&A tax advice.’

Kernmandanten

Mdundo.com


Trinseo


Sampension


Axcel


Angelo Gordon


TotalEnergies


Uniqlo


Discovery Networks


ALD Automotive


Takeaway


FOM Technologies


Vision Ejendomme


Mermaid Properties


SEB Denmark


Patrizia Multi Managers A/S


Savara Inc. US


AIG


Allianz Group


Citi Group


The Bank of Nova Scotia


Polestar Automotive


BlackFin Capital Partners


William Hill


Highlight-Mandate


  • Acted as Danish tax advisor to T-C Storage HoldCo AB in their NOK3.787m acquisition of the shares in Self Storage ASA.
  • Assisted the client on all Danish tax aspects related to their first-ever transaction in Scandinavia, when entering into an agreement to acquire the shares in Mercedes-Benz CPH.
  • Assisted HY24 with all Danish tax aspects related to the refinancing of their €200m joint venture with Everfuel in Denmark to finance the accelerated development of electrolyser capacity across the Nordics.

BACHMANN PARTNERS

BACHMANN PARTNERS, with offices in both Copenhagen and Aarhus, is a boutique firm specialising in all tax-related matters including income tax, VAT, vehicle registration tax, customs and excises, tax litigation, and criminal law related to tax matters. The team has unique experience regarding tax issues related to utilities producing heat and electricity. The team is co-led by seasoned professionals Christian Bachmann and Diana Mønniche with both boasting comprehensive experience in a range of tax issues. Peter Hansen rounds out the team with extensive tax experience including a focus on binding rules, litigation issues, cases before the national tax tribunal, and international taxation.

Praxisleiter:

Christian Bachmann; Diana Mønniche


Weitere Kernanwälte:

Ann Rask Vang; Peter Hansen; Michael Amstrup


Bjørnholm Law

Bjørnholm Law is a boutique firm specialising in tax controversy, assisting clients from the initial audit stage to Supreme Court proceedings. The firm focuses on high-end tax litigation for predominantly listed corporate clients. Co-head Nikolaj Bjørnholm, a Supreme Court-admitted litigator, is renowned for his expertise in tax controversy and transfer pricing. Bodil Tolstrup, an accomplished tax litigator, advises domestic and international clients on tax aspects of business restructurings and transfer pricing, with significant experience handling complex tax disputes.

Praxisleiter:

Nikolaj Bjørnholm; Bodil Tolstrup


Referenzen

‘The team, although small, is seasoned and focused on avoiding and solving tax disputes. The combined experience in the team is large and strong, and clients will only meet an experienced senior team member.’

‘The firm has represented taxpayers for several of the transfer pricing court cases the recent years.’

‘The team is impressive in their knowledge of tax aspects in question and are dedicated advisors that truly give great value to the matter at hand. They are always well-prepared and respond quickly when I need to have a discussion. The team are highly professional and excellent individuals.’

Kernmandanten

Shell


Accenture A/S


Highlight-Mandate


  • Litigated transfer price case for Accenture regarding royalty payments and employee hire.

Horten

Horten’s tax team is particularly strong in real estate taxation, advising both private and public authorities on property taxation matters. The team provides in-depth knowledge on tax, VAT, and registration, with a strong international focus, and advises on notable corporate M&A transactions, and developing efficient tax structures. Led by Henrik Stig Lauritsen, who specialises in company formation, incentive programmes, corporate tax, and tax litigation, the team also includes Thomas Booker, a specialist in real estate taxation. Booker brings a global perspective, advising major property owners in Denmark on property tax and broader tax-related charges.

Praxisleiter:

Henrik Stig Lauritsen


Weitere Kernanwälte:

Thomas Booker


Referenzen

‘The team, though small, punches above its weight through the diverse knowledge and extensive experience of its partners.’

‘Having worked with Henrik Stig Lauritsen, I particularly value his technical skills within direct taxes, including M&A tax and his ability to communicate complex matters concisely and in an easily understandable way.’

‘Competent, service-minded, good response time and precise communication.’

Kernmandanten

Telco Industries A/S


Bonaventura


Wombo Games ApS


MDSI A/S


Spirit Energy


QM Technologies


DNO


Castel Underwriting Europe B.V.


Copenhagen municipality


Paddel Yard Holding ApS


Danone


Scandion Oncology A/S


Highlight-Mandate


  • Assisted Barclays, providing tax advice with respect to its equity financing business.
  • Advised Scandza in connection with the sale of Bisca A/S.

Moalem Weitemeyer

Moalem Weitemeyer provides comprehensive domestic and international corporate income tax advice, excelling in niche areas such as tonnage tax and hydrocarbon taxation. The firm also offers individual income tax and VAT services, with a strong focus on transactions and dispute resolution. The team advises on all aspects of transaction tax, including domestic and international tax planning, restructurings, seller reinvestments, and management equity incentive programmes. The practice is led by Tobias Riis Steinø, who brings two decades of experience and rights of audience before Denmark’s high courts.

Praxisleiter:

Tobias Riis Steinø


Referenzen

‘Tobias Steinø stands out as an individual with the highest professional standards and knowledge within tax.’

‘Excellent sector knowledge and knowledge of Danish holding structures.’

‘Tobias Riis Steinø stands out as a tax expert, with a combination of excellent technical knowledge and a “user-friendly” and commercial approach to solving client problems.’

Kernmandanten

Polaris Equity


D/S Norden A/S


Shelf Drilling


United Therapeutics Corp.


Industrial Physics, Inc.


Ultranav


Caverion


InfraVia Capital Partners


RealTruck Inc.


Liva Healthcare Holding ApS


ComplyCloud ApS


Embark Biotech ApS


Prosus


NJORD Law Firm

NJORD Law Firm provides comprehensive tax and VAT advice on cross-border transactions and international trade across the Nordics. The firm’s dedicated Nordic tax team specialises in tax disputes and litigation, guiding clients through audits, investigations, and litigation, with extensive expertise in transfer pricing and cross-border disputes. Led by Kaspar Bastian, a seasoned expert in tax dispute resolution with over two decades of experience in tax, VAT, transfer pricing, and duties, the team also includes Robert Mikelsons, who oversees international tax and VAT matters, serving a diverse client base of individuals, corporations, partnerships, and estates.

Praxisleiter:

Kaspar Bastian


Weitere Kernanwälte:

Robert Mikelsons


Referenzen

‘Delivers a good service with strong expertise.’

‘Robert Mikelsons is very skilled in VAT matters.’

‘Kaspar Bastian is a very unique and experienced tax litigation lawyer. Bastian is one of few tax lawyers who has litigated tax cases in the Supreme Court. I recommended Kaspar Bastian.’

Kernmandanten

OPES Immobilien


Bauhaus


RSR Offshore


Ress Life Investments


Saint-Gobain


Sanofi-Aventis


Dansk Shell


Deutsche Bahn


Bonnier Publications


Emco Group


Highlight-Mandate


  • Assisting a major investment fund with examining the structures and legal framework of several major global infrastructure funds.
  • Representing several Danish intermediary holding companies in international group structures at the Danish National Tax Tribunal and the High Courts against The Danish Tax Administration who has claimed dividend withholding tax.
  • Representing Bonnier Publications against the Finnish Tax Administration (Vero Skatt) in a VAT matter valued at €5m.