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.

Practice head(s):

Thomas Frøbert


Other key lawyers:

Michael Serup; Birka Wendy Mouritzen


Testimonials

‘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.’

‘Thomas Frøbert is the one we have worked the most with. He comes across as extremely knowledgeable and is the perfect combination of a tax litigator and tax advisor. This combination means that he can predict better than others which transactions will be accepted and which could be challenged.’

‘Thomas Frøbert is an excellent and pragmatic tax lawyer. His statements are precise, easy to understand and not unnecessarily long. I as a client get answers quickly and always within the set deadlines. Frøbert is entrepreneurial and holistic in his thinking and sees the world not only through tax glasses.’

‘The team is not the biggest in the business but makes up for that with experience, persistence and commercial mindset on even the most challenging tax technical matters.’

‘Birka Wendy Mouritzen is so competent, value-adding and quickly understands what we as a client need. She quickly distinguishes the must-haves from nice-to-haves, which is very important to us as a client.’

‘The team is very responsive and has a good understanding of what we need. They are strong technically.’

Key clients

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.


Work highlights


  • 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.

Practice head(s):

Jakob Skaadstrup Andersen


Other key lawyers:

Niclas Holst Sonne; Jakob Krogsøe; Jan Steen Hansen


Testimonials

‘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.’

‘A strong and highly competent legal tax team with great business acumen that handles and solves both national and international tax issues in a class of its own. Clients can be confident that they are getting the very best advice on their particular tax issues.’

‘Jakob Krogsøe is a very experienced tax lawyer and a sublime sparring partner with great business understanding. He is an unrivalled litigator in court and has conducted many fundamental and difficult cases before the country’s highest courts. He has great understanding and insight into handling the customer’s wishes and needs as well as the finest track record.’

Key clients

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


Work highlights


  • 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.

Practice head(s):

Arne Møllin Ottosen


Other key lawyers:

Michael Nørremark


Testimonials

‘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.’

Key clients

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.

Practice head(s):

Lasse Esbjerg Christensen; Tom Kári Kristjánsson


Other key lawyers:

Søren Lehmann Nielsen; Jef Nymand Hounsgaard; Hans Severin Hansen


Testimonials

‘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.’

‘Best in class within tax litigation.’

‘Lasse Esbjerg Christensen has a unique position in Denmark within tax disputes due to his insights, skills and experience.’

‘The team successfully familiarised themselves with a completely new area and the intricacies of the same. They not only got a very good grasp of how it worked but managed to tie it all together with the functionality and administration of reinsurance. I am confident that they will be able to do the same in other areas as well.’

‘Dedication, craving for knowledge and understanding of the area in question. Experts within the area of transfer pricing. Excellent in court, where they managed to draw the attention to the important matters. All in all a stellar performance both in the preparation and the execution.’

Key clients

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


Work highlights


  • 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.

Practice head(s):

Poul Erik Lytken


Other key lawyers:

Christopher Erik Oldenburg


Testimonials

‘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.’

‘The team, as with the rest of Accura, appears quite focused on matters related to M&A-transactions and show particular strengths when it comes to M&A tax matters.’

‘Poul Erik Lytken leads the team and advises clients in a quiet, unassuming and trustworthy manner.’

‘The team is very pragmatic and solution-oriented. ’

‘Christopher Erik Oldenburg is an absolute leading individual in the Danish market for indirect taxation. He is also very well-connected and very pleasant to be around.’

‘Their team is highly qualified and it’s one of the best teams for tax work in Denmark.’

Key clients

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


Work highlights


  • 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.

Practice head(s):

Jakob Schilder-Knudsen


Other key lawyers:

Mario Fernandez; Ingólfur Örn Ingólfsson


Testimonials

‘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.’

‘Mario Fernandez has a great knowledge about the industry and has found some good solutions for us which have optimised our business.’

‘The tax team as a whole is highly skilled and professional and they deliver excellent tax and VAT assistance in an easily understandable manner.’

‘The team has great people skills and delivers stand-out advice in a down-to-earth manner. Ingólfur Örn Ingólfsson has handled most of our tax-related work and is an exceptional tax lawyer. He is definitely one to watch for the future.’

‘Jakob Schilder-Knudsen and his team provide a never-before-seen level of commitment and professionalism in all aspects of the work provided. I have presented them with numerous different cases and all of them have been executed to perfection.’

‘I feel like I’m in very capable hands and the level of professionalism is very high compared to what I’ve experienced with other law firms.’

Key clients

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


Work highlights


  • 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.

Practice head(s):

Christian Bachmann; Diana Mønniche


Other key lawyers:

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.

Practice head(s):

Nikolaj Bjørnholm; Bodil Tolstrup


Testimonials

‘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.’

Key clients

Shell


Accenture A/S


Work highlights


  • 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.

Practice head(s):

Henrik Stig Lauritsen


Other key lawyers:

Thomas Booker


Testimonials

‘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.’

‘Henrik Stig Lauritsen has advised us and worked out excellent solutions to an incentive agreement for our employees.’

Key clients

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


Work highlights


  • 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.

Practice head(s):

Tobias Riis Steinø


Testimonials

‘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.’

‘Commercial thinking and focus on the relevant matters. Very collaborative and swift with feedback. They are able to manage other law firms as required and work very well with other advisors.’

Key clients

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.

Practice head(s):

Kaspar Bastian


Other key lawyers:

Robert Mikelsons


Testimonials

‘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.’

‘Professional and competent tax lawyers. Strong focus on correct handling of complex tasks and with a great understanding of the customer.’

‘Kaspar Bastian is a professionally competent tax lawyer. Kaspar Bastian shows great human insight and is good at tackling and solving complicated tax law challenges for customers.’

‘Good pragmatic approach and solid deliverables.’

‘Kaspar Bastian is very experienced and good within tax litigation and dispute resolution.’

Key clients

OPES Immobilien


Bauhaus


RSR Offshore


Ress Life Investments


Saint-Gobain


Sanofi-Aventis


Dansk Shell


Deutsche Bahn


Bonnier Publications


Emco Group


Work highlights


  • 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.