Tax in Denmark
Bech-Bruun fields a sizable team, which is 'highly skilled and experienced' and works across all aspects of tax law. The team recently advised Integrity Bulk on its creation of a cross-border incentive scheme that covers its employees in Denmark and Singapore; Thomas Frøbert focuses on international tax matters and acted for the Danish Ministry of Taxation in the Danish scandal relating to withheld tax repayments; and Michael Serup is an expert in private tax issues and represented Jesper Bernhoft in a dispute before the Supreme Court concerning the exit taxation of shares after their migration from Denmark.
Kromann Reumert's tax expertise encompasses transactional work, VAT matters, transfer pricing issues, incentive schemes, structuring mandates and tax litigation. Group co-head Arne Møllin Ottosen is an expert in corporate tax, transfer pricing work and litigation; and co-head Michael Nørremark is 'very helpful' and 'a solid, responsive adviser'. In a recent highlight, Nørremark advised Essberger Tankers on the tax structuring elements of its acquisition of Crystal Nordic.
Plesner runs the gamut of tax services for clients including Novo Nordisk, AP Møller and Lego. Practice co-heads Hans Hansen and Lasse Esbjerg Christensen have extensive experience in tax disputes and transfer pricing work; Christensen recently advised Capidea on the tax issues surrounding its launch of a fund, which invited international investments. Managing partner Tom Kári Kristjánsson is an expert in VAT, customs and excise duty; he acted for IBM in a dispute against the Danish Ministry of Taxation relating to VAT, which was added to compensation received from an IT-agreement breach.
The practice at Accura Advokatpartnerselskab has 'notable knowledge of Danish tax legislation' and 'is able to convert this knowledge into useful advice'. Clients also praise group head Arne Riis, who is 'intelligent', 'systematic' and 'responsive'; he recently advised M7 Real Estate on the tax elements of its €70m investment in 10 industrial and logistics properties. Senior associate Poul Erik Lytken is also singled out as 'a rising star', who is 'extremely reliable' and 'able to advise on even the most complex tax structures'.
Transactional advice and litigation are the two key pillars of Bruun & Hjejle's practice; Søren Lehmann Nielsen is the key name for contentious work, while Erik Banner-Voigt handles non-contentious issues. Nielsen's recent work includes acting for Scandinavian Tobacco Group against the Danish Ministry of Taxation in the client's application of the Danish specialist tax regime on secondments, and representing TDC in a dispute against the Danish Ministry of Taxation involving the tax deduction of integration costs. Banner-Voigt advised PFA with the tax aspects of the restructuring and refinancing of its real estate portfolio.
DLA Piper Denmark has notable expertise in direct and indirect tax; team leader Line Kjær is an expert in customs and VAT work, Artur Bugsgang specialises in vehicle tax issues, and Claus Holberg is a tax litigator. Clients include the Ministry of Taxation and Koppers; Kjær also recently advised the Danish Car Importers Association on new laws relating to car registration tax.
Gorrissen Federspiel's tax practice focuses on disputes and M&A transactions, and has a number of international clients in its roster. Jakob Skaadstrup Andersen leads the team and has extensive experience in handing the tax aspects of transactions. Jan Steen Hansen and Lars Fogh are also key individuals.
Vistisen Falk Winther
Vistisen Falk Winther has a strong track record in tax litigation, particularly in disputes involving EU law or transfer pricing issues. Eduardo Vistisen recently defended NN Investment Partners following allegations that it withheld tax on its dividends and did not comply with EU law. New arrivals include Niels Winther-Sørensen, who joined from PWC, and Christian Falk Hansen, who joined from TVC Law Firm.
Bjørnholm Law 'has demonstrated extremely strong credentials in managing and winning disputes, especially in the field of transfer pricing'. Group co-head Nikolaj Bjørnholm is 'always on top of the situation when managing complex cases' and has 'a determined approach to finding appropriate solutions to the benefit of the client', and fellow practice head Bodil Tolstrup is 'extremely thorough in the preparation of any case matter' and 'very experienced when litigating the case in court'. The pair recently acted for Essity, which owned DS Smith Packaging; the tax authorities argued that the client is an affiliated enterprise and should be liable for money owed to the authorities by its subsidiary.
The team at Horten 'works extremely efficiently' and 'always manages to provide a clear-cut and pragmatic answer'. Key figures from the team include cross-border tax specialist Anne Becker-Christensen and Ulrik Krogh Holst, who is an expert in corporate and business taxation. Niclas Holst Sonne joined Ernst & Young in 2018. Thomas Booker was a new arrival from BACHMANN PARTNERS.
Lundgrens handles the full spectrum of tax matters and counts PKA and Codan Forsikring as clients. Jakob Schilder-Knudsen leads the practice and is highly skilled in the tax elements of transactions and restructurings; he recently advised Ganni on the tax aspects of its sale to L Catterton. Other mandates include indirect tax expert Mario Fernandez assisting Towergate Insurance with the VAT issues associated with setting up its business in Scandinavia, and tax litigator Michael Amstrup acting for the Association of Danish Tax Lawyers in a gross negligence dispute relating to a lawyer and income tax returns filed with the Danish Tax Authority. Partner Anders Oreby-Hansen was a new arrival in 2019 from Bech-Bruun.
NJORD Law Firm
NJORD Law Firm is noted for its strength in tax and VAT issues pertaining to cross-border transactions, and indirect tax litigation. Team leader Robert Mikelsons is an expert in VAT litigation and recently acted for Shell in claims relating to the repayment of energy tax from the authorities. René Lykke Wethelund is a key contact for the tax aspects of M&A.
DAHL Law Firm
DAHL Law Firm's department has a strong background in tax litigation, transactional work, restructurings and VAT issues. Key practitioners include Torben Buur, who is an expert in transactions and restructurings; Jesper Bierregaard, who focuses on VAT and restructuring matters; and Martin Jørgensen, who handles personal and company tax matters.
Nielsen Nørager has a strong track record in tax litigation, acting for clients in the Supreme Court and European Court of Justice. In a recent highlight, Henrik Peytz acted for Bevola against the Danish Ministry of Taxation in a dispute relating to the Danish legislation on group taxation. Fellow tax litigator Eigil Lego Andersen is also a key name to note.