Next Generation Partners

Rising Stars

Tax in Denmark

Bech-Bruun

Bech-Bruun is well known for its coverage of the full spectrum of contentious and non-contentious tax matters and specialisation across different tax areas, covering financial services and M&A taxes, tax disputes and indirect tax mandates, especially VAT issues. Leading the ‘highly skilled’ team is Thomas Frøbert, who often assists Danish and international companies, charitable institutions, NGO’s and political organisations with various tax issues, with focus on VAT and other indirect tax work. Jesper Buus is experienced in providing tax advice on complex cross-border M&A transactions, while Birka Wendy Mouritzen excels in VAT work.

Responsables de la pratique:

Thomas Frøbert


Autres avocats clés:

Jesper Buus; Birka Wendy Mouritzen


Les références

‘What sets Bech-Bruun apart is their unwavering commitment to client-centric solutions, blending legal expertise with a deep understanding of clients’ industries and needs.’

‘Thomas Frøbert is a very strong practitioner, supported by a good team, especially Jesper Buus. They are very responsive and understand what we need and think about the drivers of our business.’

‘Thomas Frøbert is technically very able and extremely responsive.’

Principaux clients

A.P. Møller Mærsk


Total S.A.


Total Energies Danmark A/S


Scan Global Logistics


Danske Bank


Schneider Group


Broadcom


J.P Morgan


Certa Insurance


Nokia


Svenska Handelsbanken


Experian


Takeda Group


Danish Family Business Network “Vækst i Generationer”


Danish Agriculture & Food Council


Kiloutou


Gefion Group


Aarhus Kommune, Herning Kommune, Kalundborg Kommune


SYBO Games


Workday, Inc.


Principaux dossiers


  • Representing Total E&P Danmark A/S and A.P. Møller – Mærsk A/S in a transfer pricing case before the Eastern High Court.
  • Advising Vækst i Generationer in relation to Danish Government legislation regarding reduced taxation of succession of Danish family owned businesses.
  • Assisted the shareholders and management of SYBO Games with the sale of all their shares to Miniclip, a Tencent subsidiary.

Gorrissen Federspiel

Key strengths of Gorrissen Federspiel‘s tax department span advice on corporate tax, transfer pricing, and tax controversy work. The team is well regarded for its work on international tax and cross-border transactions, as well as disputes with cross-border elements. Jakob Skaadstrup Andersen leads the team and is experienced in transactional matters and tax controversy issues, in which he has represented clients in numerous high-profile disputes and major corporate tax matters. Jan Steen Hansen focuses on tax issues in connection with M&A and equity and venture funds and also advises on EU and international tax and indirect taxes; and Niclas Holst Sonne excels in transactional tax work. Jakob Krogsøe joined from Bech-Bruun in January 2023.

Responsables de la pratique:

Jakob Skaadstrup Andersen


Autres avocats clés:

Jan Steen Hansen; Jakob Krogsøe; Niclas Holst Sonne


Les références

‘The tax practice in Gorrissen Federspiel is characterised by a team of highly specialised individuals. The team boost themselves by being able to handle the full suite within the tax area from litigation to transaction support.’

‘Jakob Skaadstrup Andersen and Jan Steen Hansen among those tax specialist that I have worked with at Gorrissen. They are both very competent in terms of understanding the letter of the law but are also able to convert this into a commercial context.’

‘They have a strong traditional tax practice but also dedicated EU law specialists.’

Principaux clients

H&M (Hennes & Mauritz)


Total Energies


A.P. Møller – Mærsk


Chr. Hansen


TryghedsGruppen


Scandlines Denmark ApS


Codan Forsikring A/S


Nets/Nexi Group


Riskpoint Group


C WorldWide Asset Management


Heartcore Capital


Swiss Life Asset Management


Nordea Bank


Danske Bank


Fidelity Funds


Henderson Fund


DCS ApS


Principaux dossiers


  • Acting as the lead tax and legal adviser with regard to a merger between two major Danish listed companies, Chr. Hansen A/S and Novozymes A/S.
  • Representing Total Energies EP Danmark A/S and A.P. Møller – Mærsk A/S against Danish Ministry of Taxation in a DKK10bn transfer pricing court case pending before the Supreme Court.
  • Represented TryghedsGruppen before the Supreme Court against the Danish Tax Ministry in a dispute over taxation of distributions to its members.

Kromann Reumert

Kromann Reumert‘s department provides full-service tax advice on all areas of domestic and cross-border tax, including transfer pricing issues, cross-border structuring and optimisation matters, incentive schemes, and VAT. Arne Møllin Ottosen leads the team and specialises in tax litigation, corporate tax mandates and transfer pricing issues; he has represented domestic and international companies before the Danish Supreme Court. Michael Nørremark uses his combined expertise in tax and corporate law to advise on the tax aspects of M&A, capital market transactions, and restructurings.

Responsables de la pratique:

Arne Møllin Ottosen


Autres avocats clés:

Michael Nørremark


Les références

‘This is a very strong team who have good depth and are always available.’

‘If you are in a storm, you want to have Arne Møllin Ottosen at the helm.’

‘Michael Nørremark is exceptionally technical and user friendly. He is also always extremely responsive.’

Principaux clients

TDC A/S


Ørsted A/S


Goldman Sachs


Simcorp A/S


Nets A/S


Microsoft Inc.


Carlsberg A/S


Danske Bank A/S


ISS A/S


Tempur-Sealy Inc.


Verizon Inc.


JPMorgan


Danica


Nykredit


Mercedes-Benz


AP Moller-Maersk


Novo Nordisk


Principaux dossiers


  • Advised Axcel Private Equity on the acquisition of Itm8.
  • Advised FLSmidth on its acquisition of thyssenkrupp AG’s mining business.
  • Advised Axcel Private Equity on its acquisition of NTI Group.

Plesner

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.

Responsables de la pratique:

Lasse Esbjerg Christensen; Tom Kári Kristjánsson


Autres avocats clés:

Hans Severin Hansen; Søren Lehmann Nielsen; Jef Nymand Hounsgaard


Les références

‘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.’

Principaux 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)


Principaux dossiers


  • 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.

Accura Advokatpartnerselskab

Accura Advokatpartnerselskab's direct and indirect tax practice is reputed for the depth of its expertise in M&A and transactional tax, VAT and disputes with the tax authorities. The practice works with various clients within the private equity and venture capital space and advises on the implementation of incentive programmes as well as structuring management reinvestments. The ‘absolutely first-class’ Poul Erik Lytken, who specialises in the tax elements of M&A and real estate transactions, leads the department. Newly promoted associate partner Christopher Erik Oldenburg focuses on real estate tax work and tax disputes.

Responsables de la pratique:

Poul Erik Lytken


Autres avocats clés:

Christopher Erik Oldenburg


Les références

‘Poul Erik Lytken is absolutely first class. Strong analytical skills.’

‘The team has extensive experience when it comes to transactional tax matters.’

‘Christopher Erik Oldenburg is very knowledgably within VAT and has strong communication skills whereby complex VAT matters become understandable.’

Principaux clients

Alm. Brand A/S


Danmarks Eksport- og Investeringsfond


ATP Ejendomme A/S


Nordnet Bank


Fingrid Oyj


Nordic Real Estate Partners (NREP)


CataCap


AP Pension


Topdanmark


Mercell


Principaux dossiers


  • Advised REMA 1000 on the acquisition of the majority of ALDI’s Danish activities.
  • Advised Vaekstfonden and EKF Denmark’s Export Credit Agency on the merger into Denmark’s Export and Investment Fund (EIFO).
  • Advised Topdanmark on the DKK2.3bn acquisition of the Danish health insurance company Oona Health.

BACHMANN PARTNERS

Boutique tax firm BACHMANN PARTNERS specialises in a broad spectrum of mandates encompassing income tax, VAT, motor vehicle registration tax, and tax litigation. Exemplifying the group's breadth in particular are practice co-heads Christian Bachmann and Diana Mønniche, who have comprehensive expertise across the tax space. Michael Amstrup adds vast knowledge of restructurings and tax litigation; he is also experienced in tax-related criminal cases.

Responsables de la pratique:

Christian Bachmann; Diana Mønniche


Autres avocats clés:

Michael Amstrup


DLA Piper Denmark

DLA Piper Denmark‘s tax department advises on both direct and indirect tax issues, and handles the restructuring of companies, transaction structures, international tax planning, and transfer pricing work. The firm is also recognised for its litigation practice, including its expertise in tax criminal cases. Department head Jakob Schilder-Knudsen is particularly strong regarding the structuring of national and international alternative investments projects and incentive programmes, while Mario Fernandez has a significant track record in indirect tax advice relating to M&A.

Responsables de la pratique:

Jakob Schilder-Knudsen


Autres avocats clés:

Mario Fernandez


Les références

‘Deep understanding of transaction taxes.’

‘Jakob Schilder-Knudsen is a leading lawyer in Denmark, when it comes to transaction taxes and taxes relating to M&A.’

‘Mario Fernandez is very strong on VAT.’

Principaux clients

Mdundo.com


Trinseo


Sampension


Axcel


Angelo Gordon


TotalEnergies


Uniqlo


Discovery Networks


ALD Automotive


Takeaway (JustEat)


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


Principaux dossiers


  • Advised GLS Sweden Holdings AB on the tax structuring aspects in connection with an acquisition, including tax structuring, negotiations, signing and closing of the transaction.
  • Advised HY24 on all Danish tax structuring aspects of its €200m joint venture with Everfuel for accelerated development of green hydrogen infrastructure in the Nordics.
  • Assisted Patrizia with all Danish tax aspects related to its DKK390m acquisition of Ringsted Outlet Center in Ringsted, Denmark, including tax and VAT due diligence, tax structuring, cash flow analysis and SPA negotiations.

Horten

Horten‘s tax team provides full tax and VAT support to clients, especially in the real estate sector, across M&A and corporate tax structuring and reorganisations, cross-border taxes, employee share schemes, and tax disputes. Henrik Stig Lauritsen leads the practice and is highly recommended by clients for his ‘deep knowledge of M&A transaction tax, combined with an intelligent and always solution-based approach’, making him a ‘first choice’. Thomas Brooker specialises in real estate tax and advises major property owners.

Responsables de la pratique:

Henrik Stig Lauritsen


Autres avocats clés:

Thomas Booker


Les références

‘Horten’s tax team holds a solid body of knowledge within its members. The team is quick to adapt to the problems presented to them and are available and willing to step in at short notice. You feel equally comfortable in presenting them with transactions, disputes or complex legal analyses which speaks to the wide capabilities of the team.’

‘Henrik Stig Lauritsen is the embodiment of calm competence. His deep knowledge of M&A transaction tax, combined with an intelligent and always solution-based approach, makes him a first choice to work with amongst tax lawyers.’

‘Henrik Stig Lauritsen has delivered exactly the service we asked for, and then some. His advice helped us to tailor the agreement to our needs, and the service provided to our employees was precise and adequate – just what we asked for. Overall good advice and to the point. No wasted time.’

Principaux clients

Telco Industries A/S


Bank Norwegian


Klarna Bank


MDSI A/S


Spirit Energy


QM Technologies


Bain & Company


DNO


Castel Underwriting Europe B.V.


Copenhagen municipality


Heraeus


Creators of the outside world B.V. (CROWD)


Danone


Scandion Oncology A/S


Principaux dossiers


  • Assisted Barclays with tax advice with respect to its equity financing business.
  • Advised Heraeus in connection with the company’s acquisition of 100% of the shares in a Danish company engaged in single mode fibre business activities.

Bjørnholm Law

Bjørnholm Law is reputed for its depth of experience in tax controversy work and acts in disputes with the Danish tax authorities; it also handles international tax mandates. The group is predominantly engaged by listed corporate clients and businesses, but also acts for private individuals. Bodil Tolstrup, who specialises in tax controversies, and Nikolaj Bjørnholm, who is an experienced litigator, jointly lead the department.

Responsables de la pratique:

Bodil Tolstrup; Nikolaj Bjørnholm


Les références

‘We always use Bodil Tolstrup and Nikolaj Bjørnholm on tax matters. They understand our business and provide great advice in a timely manner, and you get the feeling that they really care and are right next to you. They are a perfect mix – Nikolaj with the overall perspective and business mindset and Bodil with all the details.’

Principaux clients

Shell


Accenture A/S


NJORD Law Firm

NJORD Law Firm provides tax advice on cross-border transactions and international trade issues throughout the Nordics. The firm's VAT practice is led by Robert Mikelsons, who is an expert in contentious and non-contentious indirect tax work. The practice received a notable boost with the addition of Kaspar Bastian from KLAR Advokater in February 2023, who specialies in tax disputes and litigation.

Responsables de la pratique:

Robert Mikelsons


Autres avocats clés:

Kasper Bastian


Les références

‘Kasper Bastian is a proactive, strategic thinking and technical competent adviser.’

‘Both Robert Mikelsons and Kaspar Bastian are highly qualified tax experts and tax advisers in the Danish field of Tax services.’

‘Robert Mikelsons is generally involved in the development of Tax legislation and practice in Denmark.’

Principaux clients

OPES Immobilien


Bauhaus


United Chemi-CON


Ress Life Investments


Saint-Gobain


Sanofi-Aventis


Dansk Shell


Parken Sport and Entertainment


Bonnier Publications


Emco Group