Next Generation Partners

Leading Associates

Tax in Denmark

Bech-Bruun

Bech-Bruun maintains one of Denmark’s largest specialist tax practices, advising on the full spectrum of contentious and non-contentious matters. The group is highly regarded for tax controversy, fund structuring, VAT, transfer pricing and domestic tax issues, and continues to guide clients through the tax aspects of major M&A transactions. Particularly strong in transfer pricing, indirect taxes and tax litigation, the team is well-equipped for complex cross-border mandates. Practice head Thomas Frøbert brings significant international expertise, while Michael Serup and Birka Wendy Mouritzen add deep strengths in corporate taxation, litigation, VAT and customs.

Responsables de la pratique:

Thomas Frøbert


Autres avocats clés:

Michael Serup; Birka Wendy Mouritzen; Johnny Bøgebjerg; Jesper Buus


Les références

‘Thomas Frøbert is a very strong, pragmatic tax adviser. Birka Wendy Mouritzen is also very good.’

‘Excellent advice delivered in a commercial and straightforward manner. Best tax team I’ve come across anywhere.’

‘Thomas Frøbert is incredibly commercial, very sharp, excellent at cutting through to the heart of the matter. It’s all backed up by a deep understanding of relevant case law as well. In the fast-paced environment of a deal when time pressure is high, it was incredibly valuable to have Thomas in our corner providing sharp and focused advice.’

Principaux clients

The Danish Agriculture & Food Council


Vattenfall


Samsung Electronics


NetApp


Danish Industry Association


The Danish Association of Municipalities


American and Irish Investment Funds


Principaux dossiers


  • Representing Vattenfall, a Swedish multinational power company, in a court case concerning the possibility of claiming depreciation on future decommissioning costs on offshore wind farms, in a matter which is very important for the entire Danish renewable sector.
  • Appointed by NetApp, an American data infrastructure company, to lead a continuation of its Danish beneficial ownership case. This is an extremely important matter for a large number of taxpayers because it will affect how interest should be calculated on disputed amounts.
  • Representing international giant Samsung in a large VAT court case concerning Samsung’s right to recover input VAT from the Danish tax authorities.

Gorrissen Federspiel

Gorrissen Federspiel’s market-leading tax practice represents major multinationals in complex tax controversies, corporate tax and transfer pricing matters, drawing on notable expertise in financial services and EU law. The team is equally strong in VAT, international tax and cross-border mandates, and remains highly visible on the tax aspects of high-value M&A. Practice head Jakob Skaadstrup Andersen advises on international and contentious tax matters, while Niclas Holst Sonne and Jakob Krogsøe bring deep experience in M&A tax, fund structuring and transfer pricing disputes.

Responsables de la pratique:

Jakob Skaadstrup Andersen


Autres avocats clés:

Niclas Holst Sonne; Jakob Krogsøe


Les références

‘High quality and expedient responses.’

‘Gorrissen Federspiel’s tax team provides highly competent and commercially sound advice within Private Equity and M&A. They understand the dynamics of transactions and are able to translate complex tax considerations into clear and workable structures that align with the deal strategy and timing.’

‘Niclas Holst Sonne stands out for his deep technical insight into private equity taxation and his calm, steady approach in complex situations. He maintains a strong overview and consistently helps move discussions toward practical and balanced solutions.’

Principaux clients

A.P. Møller – Mærsk A/S


Cadeler A/S


CataCap


Codan Forsikring A/S (Alm Brand)


Fidelity


FSN Capital


Genco Shipping Group


Heimstaden


Monjasa Holding A/S


Nets/Nexi Group


Niam AB


Riskpoint Group


Total Energies EP Danmark A/S


Principaux dossiers


  • Advised Geely Financials Denmark A/S on the sale of its 49.88% stake in Saxo Bank A/S to J. Safra Sarasin, alongside Mandatum’s sale of its 19.83% stake.
  • Advising DMK Group on its merger with Arla Foods to form Europe’s largest dairy farmer cooperative (combined annual turnover c.DKK 19bn).
  • Represented the Larsen family in Supreme Court proceedings against the Danish Ministry of Taxation concerning the +/-15% rule and “fair value” in family real‑estate transfers.

Plesner

Plesner is a powerhouse in both direct and indirect taxation, acting as a trusted adviser to leading Danish and international corporates on the full spectrum of tax matters, from controversy to advisory work. The team excels in transfer pricing, cross-border structuring, reorganisations, private and capital markets transactions, and high-stakes litigation. Co-heads Lasse Esbjerg Christensen and Tom Kári Kristjánsson lead a deep bench including Jef Nymand Hounsgaard, Søren Lehmann Nielsen, Hans Severin Hansen, and Mathias Kjærsgaard Larsen, all recognised for standout contentious and transactional tax expertise.

Responsables de la pratique:

Lasse Esbjerg Christensen; Tom Kári Kristjánsson


Autres avocats clés:

Jef Nymand Hounsgaard; Søren Lehmann Nielsen; Hans Severin Hansen; Mathias Kjærsgaard Larsen


Les références

‘Best at litigation in the market.’

‘Very professional and skilled to work with.’

‘The team we work with is highly specialised within their field and has an in-depth knowledge of our sector. Understanding our sector is essential in linking tax legislation/practice to our business and being able to move forward with our specific needs.’

Principaux clients

AXA IM AB


Copenhagen Infrastructure Partners


ECCO


Edenred SA


EET Group


Group 4 Securicor


GTT SA


HelloFresh SE


Johnson Controls Group


KanAm Grund REAM


Noble Corporation plc


Nordea Bank Group


Novozymes (now Novonesis)


Sampo plc


Viking Life Saving Equipments A/S


Wolt Enterprises and Wolt Denmark


Principaux dossiers


  • Represented EET Group in a landmark transfer pricing dispute before the Supreme Court. This ruling set a significant precedent in Danish transfer pricing law, reinforcing taxpayers’ rights to rely on compliant documentation and arm’s length benchmarks.
  • Assisted RWE in a landmark transaction establishing a strategic partnership with the world’s largest sovereign wealth fund, Norges Bank Investment Management, which includes the sale of a 49% stake in the Thor offshore wind project – Denmark’s largest offshore wind farm project and a key renewable energy infrastructure development in Northern Europe.
  • Represented two board members before the Eastern High Court in a landmark case concerning the deductibility of damages paid due to directors’ liability stemming from the financial crisis. The judgment is the first to consider the deductibility of operational losses under the provisions of the 1922 State Tax Act and sets an important precedent, helping to clarify fundamental principles in Danish tax law. The Ministry of Taxation has not appealed the decision, which is now final.

DLA Piper Denmark

DLA Piper Denmark’s tax practice provides comprehensive advisory and litigation services across direct and indirect tax, including corporate restructurings, transaction structuring, international tax planning and transfer pricing. With strong cross-border capabilities, the team is well-placed for multi-jurisdictional matters. Practice head Jakob Schilder-Knudsen is noted for structuring and tax optimisation of alternative investment projects, while Mario Fernandez, head of indirect tax, is recognised for his expertise in VAT and complex indirect tax structuring. Ingólfur Örn Ingólfsson is a key name.

Responsables de la pratique:

Jakob Schilder-Knudsen


Autres avocats clés:

Mario Fernandez; Artur Bugsgang; Ingólfur Örn Ingólfsson


Les références

‘Very responsive and effective in providing a wide scope of tax services.’

‘The tax structuring team is one of the strongest in the market.’

‘Jakob Schilder-Knudsen is probably the best transaction tax lawyer in Denmark. His breadth and depth of knowledge are truly extraordinary, and that allows him to come up with solutions every time you encounter an issue. He really is extraordinary.’

Principaux clients

Mdundo.com


Trinseo Sampension


Axcel


Angelo Gordon


TotalEnergies


Uniqlo


Discovery Networks


ALD AutomotiveTakeaway (JustEat)


FOM Technologies


Vision Ejendomme


Mermaid Properties


SEB Denmark


Patrizia Multi Managers A/S


Entain plc


Savara Inc. US


AIG


Allianz Group


Citi Group


Viola Credit


The Bank of Nova Scotia


Polestar Automotive


BlackFin Capital Partners


William Hill


Principaux dossiers


  • Advised the French headquartered private equity firm InfraVia Capital on all Danish tax aspects in connection with their landmark transaction in which they acquired a majority stake in Copenhagen Optimization, including full scope tax due diligence, SPA negotiations and tax structuring of the transaction.
  • Assisted Better Energy with all Danish tax aspects related to the internal M&A transactions, the operational park management transactions and transactions of the solar parks for Better Energy in their financial restructuring, where DLA Piper were appointed as in-court administrators.
  • Advised Verdane Private Equity and founder Hans Ottosen on the DKK 1.5 billion sale of Danelec Electronics to French-listed GTT (Gaztransport et Technigaz). The transaction involved multiple jurisdictions and complex cross-border structuring work.

Kromann Reumert

Kromann Reumert’s tax practice provides comprehensive advice across all areas of Danish and international taxation, including VAT, transfer pricing, incentive schemes, tax strategy and optimisation, as well as high-stakes litigation concerning both direct and indirect tax. The team is jointly led by Arne Møllin Ottosen, a specialist in tax litigation, corporate taxation and transfer pricing, and Michael Nørremark, who combines deep expertise in corporate taxation with strong corporate law capabilities.

Responsables de la pratique:

Arne Møllin Ottosen; Michael Nørremark


Les références

‘Michael Nørremark is an outstanding practitioner. He is responsive and highly technical with good commercial awareness.’

‘Good experience and technical insight.’

‘Arne Møllin is very pleasant and skilled to work with.’

Principaux clients

Akamai Technologies


Apple


Carlsberg A/S


Axcel Management A/S


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.


Vestas Wind Systems A/S


Ørsted A/S


Danica


Mercedes-Benz


AP Moller-Maersk


Novo Nordisk


Accent Equity Partners AB


CNP assurances


Carnegie Asset Management A/S


Perwyn Private Equity


Triton Investment Management Ltd


Verizon Inc.


Principaux dossiers


  • Advising a major US company in a precedent-setting Danish tax dispute, successfully securing repayment of misapplied penalty interest after arguing that the statute of limitations was suspended due to authority error. The matter is valued at DKK 50 million.
  • Advised Global Auto Holdings on Danish tax aspects of its DKK 7.9 billion ($1.17 billion) acquisition of K.W. Bruun’s import and digital businesses. The transaction involved one of the largest automotive retail groups globally and marked one of Denmark’s largest M&A deals in 2024.
  • Advising a major international bank in a high-profile Danish tax litigation concerning the time bar for reclaiming excess dividend withholding tax. The case has been successfully argued before the Tax Tribunal and High Court, and is now pending before the Supreme Court, with significant precedent-setting implications for shareholders across Denmark, France, Germany, and the United Kingdom.

Moalem Weitemeyer

Moalem Weitemeyer delivers comprehensive domestic and international tax advice, with notable strengths in niche areas such as tonnage and hydrocarbon taxation. The team covers the full spectrum of transactional tax, restructuring, due diligence, and dispute resolution, and has expanded into advising high-net-worth individuals and family businesses. Sector expertise spans energy, shipping, utilities, life sciences and retail. Head of team Tobias Riis Steinø brings extensive experience across corporate tax, planning, and high-level tax disputes.

Responsables de la pratique:

Tobias Riis Steinø


Les références

‘The team is very international in mindset and not solely domestic matters. It also has strength across a number of sectors, including e.g. life sciences.’

‘Tobias Riis Steinø is an excellent practitioner, proactive, pragmatic and responsive. He is also a strong networker.’

Principaux clients

Pandora A/S


The Goldman Sachs Group, Inc.


Canadian Imperial Bank of Commerce


Shelf Drilling


FC Nordsjælland A/S


Thylander Gruppen


Joe & the Juice


XO Care A/S


Miniclip Finco Limited


RF Trustee Co. Limited


Ousia Pharma ApS


Astralis A/S


Polaris Equity


United Therapeutics Corp.


Industrial Physics, Inc.


Caverion


InfraVia Capital Partners


RealTruck Inc.


Liva Healthcare Holding ApS


ComplyCloud ApS


Embark Biotech ApS


Prosus


Blue Phoenix Group


Principaux dossiers


  • Assisted Goldman Sachs in its majority investment in Trackunit at an undisclosed value, including untangling complex withholding tax issues relative to a sovereign wealth fund provider of acquisition finance, including tackling Danish Special Anti-Avoidance Rules and “beneficial owner” doctrine.
  • Assisted Blue Phoenix Group B.V with cross-border tax assistance relative to group-wide refinancing.

Accura Advokatpartnerselskab

Accura Advokatpartnerselskab’s tax practice leverages notable strengths in M&A, real estate and renewable energy, advising on a broad spectrum of direct and indirect tax matters, including for tax risk insurance providers. The team is also active in the private equity and venture capital space, particularly on incentive and retention programmes. Practice head Christopher Erik Oldenburg brings extensive experience across both tax advisory and tax disputes.

Responsables de la pratique:

Christopher Erik Oldenburg


Les références

‘The team is easy to talk to and quickly understands complex problems and has a « can-do » approach which makes them a pleasure to work with.’

‘They are very focused on the end result. Always pragmatic to deal with.’

‘Christopher Oldenburg is the rock of their department. I have never heard anyone not being satisfied with the work performed by Christopher.’

Principaux clients

Axcel


EQT


ATP Ejendomme A/S


Copenhagen Infrastructure Partners (CIP)


Skanska A/S


SquareMeter A/S


Lærernes Pension A/S


Svalner Skat & Transaktions Kommanditbolag


Nordic Real Estate Partners (NREP)


Principaux dossiers


  • Advised Norges Bank Investment Managemet NBIM as local counsel in its acquisition of 49% ownership of the Thor project, which is currently under construction and will be Denmark’s largest offshore wind farm.
  • Advised ATP Ejendomme A/S in a DKK 879m sale of 31 properties within the retail sector.
  • Advised SquareMeter on entering into a venture regarding transforming a former industrial area into approx. 73,000 m2 of privately-owned homes, rental units and social housing.

Bjørnholm Law

Bjørnholm Law is a specialist tax controversy firm acting for predominantly listed corporates on high-end disputes, from the first audit through to litigation. The team is noted for its deep contentious expertise and strong track record before the Danish courts. Founding partner Nikolaj Bjørnholm is a seasoned Supreme Court litigator, while Bodil Tolstrup is highly regarded for her extensive experience in complex tax disputes.

Responsables de la pratique:

Nikolaj Bjørnholm; Bodil Tolstrup


Les références

‘Full understanding of the tax system in Denmark and up to date with complex tax matters.’

‘I have personally worked with Bodil Trolstrup and Nikolaj Bjornholm. Their professionalism and knowledge of specific tax matters are outstanding. They have deep expertise in complex tax matters and are capable of communicating not easy concepts in a way which makes it easy to be understood by non-Danish tax experts.’

‘Bjørnholm Law possesses specialist tax knowledge, and this is matched by a collaborative spirit that is unique. The deep understanding of tax law and practice is backed up by commercial acumen. This is further strengthened by their ability to understand the client’s business and challenge where needed.’

Principaux clients

Accenture


Principaux dossiers


  • Litigated two significant transfer pricing cases for Accenture before the Supreme Court and won.

HortenDahl

HortenDahl is noted for its commercial, solutions-driven advice, with particular strength in real estate taxation. The team provides in-depth guidance on tax, VAT, and registration duties for entities investing in, disposing of, or developing Danish property assets, supported by a strong international network. Henrik Stig Lauritsen leads the practice, offering broad tax and litigation expertise, while Thomas Booker is a key specialist in property taxation.

Responsables de la pratique:

Henrik Stig Lauritsen


Autres avocats clés:

Thomas Booker; Nicolai B. Sørensen; Malene Britt Hansen


Les références

‘HortenDahl’s tax team is well established and highly experienced. They are pleasant to work with and apply a diligent, commercial and operational approach.’

‘Henrik Stig Lauritsen is highly technically skilled and always able to maintain the operational focus on the essential matters and the interests of the clients in their tax matters.’

‘Strong knowledge of tax law, great follow-through and ability to come up with solutions.’

Principaux clients

Danone


Barclays


Waypoint Capital ApS


Dades A/S


Jeudan A/S


Urban Partners


Velliv


Invesco


MDSI Holding ApS


Fertio ApS


Principaux dossiers


  • Acting as advisor for Danone with respect to its 2025 French-based equity programmes for their employees. The complexity of the equity programmes in the group is high. This is due to the fact that the programmes are modelled around French tax and corporate rules.
  • Acting as sole tax advisor to the Danish listed company Jeudan A/S in respect to real estate taxation.
  • Successfully completed six cases representing Velliv before the administrative courts. These triggered the repayment of more than € 4 million in overpaid property taxes, as well as large annual forward-looking savings.

NJORD Law Firm

NJORD Law Firm advises on cross-border taxation and VAT across the Nordics, with notable strength in international tax law, transfer pricing and complex disputes. The team regularly represents clients before the Danish courts, national tax tribunal and the ECJ. Kaspar Bastian, head of team, is highly experienced in tax and transfer pricing litigation, while Robert Mikelsons handles leading international tax and VAT cases.

Responsables de la pratique:

Kaspar Bastian


Autres avocats clés:

Robert Mikelsons; Sofie Damgaard Jensen


Les références

‘Kaspar Bastian stands out as a down-to-earth guy who can communicate complex tax issues to the clients and has a cool head when it comes to laying out the most efficient strategy in tax cases. Always feel comfortable when handing over tax cases to Kaspar.’

‘Although it is not a large law firm, they have some very experienced personnel in the tax department.’

‘I have worked with senior partner, Kaspar Bastian, on a Supreme Court case, and he did an excellent job litigating the case.’

Principaux clients

OPES Immobilien


Duferco Group


RSR Offshore


Ress Life Investments


Parken Sport and Entertainment


Sanofi-Aventis


Dansk Shell


Deutsche Bahn


Bonnier Publications


Emco Group


Principaux dossiers


  • 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 which has claimed dividend withholding tax.
  • Representing Bonnier Publications against the Finnish Tax Administration (Vero Skatt) in a VAT matter valued at EUR 5 million.