Nordics - Denmark

Plesner

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Advising blue-chip Danish and international clients on all aspects of Danish taxes, Plesner‘s tax department covers is particularly noted for its capabilities in high-profile tax litigation. The department is jointly led by Lasse Esbjerg Christensen, who has a ’very strong capacity within tax litigation and transfer pricing’, and Tom Kári Kristjánsson who litigates cases relating to indirect taxes and duties, including VAT, customs duties, and excise duties. Hans Severin Hansen has extensive experience in Danish tax litigation alongside fellow litigator Søren Lehmann Nielsen. The ‘up-and-coming’ Jef Nymand Hounsgaard is also a key name to note.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘Their industry and practice knowledge is very strong.’
  • 'They have a detailed knowledge of tax and, combined with a incredible business understanding, they are able to turn a complex matter into a simple line of arguments to make a convincing story.'
  • 'Lasse Esbjerg Christensen has successfully stepped into the huge shoes of the long-term practice leader Hans Severin Hansen.'
  • 'Jef Nymand Hounsgaard is an up-and-coming partner.'
  • 'Very experienced and competent within tax litigation and transfer pricing. Strong mindset around people.'
  • 'Lasse Esbjerg Christensen is a very strong capacity within tax litigation and transfer pricing.'
  • 'Responsive, convey technical legal matters well in general business terms.'

Key clients

  • A.P. Moller - Maersk Group
  • ATP
  • Axcel
  • British American Tobacco
  • Codan Forsikring A/S
  • Copenhagen Infrastructure Partners
  • ECCO Sko A/S
  • EET Group
  • Gro Capital
  • Group 4 Securicor
  • Johnson Controls Group
  • NetApp
  • Nordea Bank Group
  • Nordic Investment Opportunities
  • NREP
  • Saga Private Equity
  • Sandoz
  • Takeda
  • Denmark's Export and Investment Fund (EIFO)

Work highlights

  • Representing numerous clients, including NetApp, Heavy Transport, Macquarie, Takeda Pharmaceuticals and Altor Equity partners, before the Danish Supreme Court in cases concerning withholding taxes on dividends and interest following the "beneficial ownership" CJEU judgments.
  • Advising GF Forsikring A/S and GF IT A/S on the question of whether the tax authorities can set aside a legally established VAT group due to alleged abuse of rights.
  • Advised Novozymes A/S in connection with its merger with Chr. Hansen Holding A/S.

Lawyers

Hall of Fame

The lawyers at the very top of the profession, widely known and respected by peers and clients for their longstanding involvement in market-leading work.

Hans Severin Hansen

Hans Severin Hansen

Hall of famePlesner

Hans Severin Hansen is a partner in Plesner's Tax Law team and he is recognised as the leading tax attorney in Denmark. He is the only Danish tax attorney rated a "Star Individual" by Chambers and has been selected for The Legal 500 Hall of Fame. Hans advises Danish and foreign business enterprises and he conducts the biggest and most complex tax cases. Hans's track record is unique. A lot of his cases are test cases which subsequently result in the reopening of similar cases and statutory amendments or changes in administrative practice. Hans was the chairman of the Danish branch of the International Fiscal Association (IFA) from 2009 until 2020 and was a member of its Executive Committee in the period 2009-2015. He was the President of the IFA 2013 Congress in Copenhagen. In 2006 Hans was awarded Magnus Prisen, a Danish award given to a tax specialist who has made a significant contribution to the advancement of Danish tax law. In 2010 he received Christrup Prisen, a Danish award given every three years to an attorney in recognition of his or her exceptional results in the courts. At the moment Hans is working on a number of big cases, specifically including transfer pricing cases, the so-called beneficial owner cases about withholding dividend tax and tax on interest as well as cases about the right to deduct losses suffered by foreign subsidiaries.

Leading individuals

Lasse Esbjerg Christensen

Lasse Esbjerg Christensen

Plesner

Lasse Esbjerg Christensen is head of Plesner's Tax Law team. Lasse advises Danish and foreign businesses and, along with the other partners in the team, he conducts a large number of cases before the courts, including the European Court of Justice, the Danish National Tax Tribunal and other administrative authorities. In addition, he assists a range of the largest family-owned businesses in Denmark in estate planning. In 2002, he completed his Fulbright Scholar Master of Laws (LL.M.) in international tax from New York University. All material rating publications recognise Lasse as a leading individual. Lasse is currently engaged in a series of large cases, including, in particular, transfer pricing cases and the so-called beneficial owner cases on withholding tax on dividends and interest.

Jef Nymand Hounsgaard

Jef Nymand Hounsgaard

Plesner

Jef Nymand Hounsgaard is a partner in Plesner's Tax Law team. Jef works primarily with taxation in relation to companies (including corporation tax, transfer pricing and taxation of shareholders) and the tax process. Jef conducts cases before the administrative authorities and the courts of law. He also lends assistance to Plesner’s other teams regarding direct and indirect taxes, eg in relation to M&As, restructurings and operations. Moreover, Jef has broad teaching experience, including from the University of Copenhagen and various courses for employees of the Danish Customs and Tax Administration and audit firms, etc.

Practice head

The lawyer(s) leading their teams.

Lasse Esbjerg Christensen, Tom Kári Kristjánsson

Other key lawyers

Hans Severin Hansen, Søren Lehmann Nielsen, Jef Nymand Hounsgaard