Tax cases

The rules on tax and duties are complex, and a case involving the Danish Tax Agency or another authority can have significant financial consequences for both individuals and businesses.

We advise and represent clients in cases concerning tax, VAT and duties, from the first contact from the authorities to appeals and court proceedings.

If you or your business has received a request for information, a proposed decision or a decision from the Danish Tax Agency, the Motor Vehicle Agency or another part of the Danish Tax Administration, it can be important to have the case assessed early.

What is stated and documented at the beginning of the case can affect the entire subsequent process.

A tax case can be difficult to navigate and create considerable uncertainty, both financially and personally.

For many, it is the first time they face the tax authorities in an actual dispute, and it can be difficult to assess what the authority's enquiry means, how to respond, and what consequences the case may have.

It is important to us that you feel secure throughout the process. We therefore make sure that you continuously know where the case stands, how we assess it, what options and risks exist, and what the next step will be.

At the same time, we handle the dialogue with the authorities, the deadlines and the legal management of the case.

A tax case can begin in many ways. It may, for example, be that the Danish Tax Agency requests information or documentation, carries out an audit or announces a change to your or your business's tax assessment.

We assist with, among other things:

If the Danish Tax Agency makes a decision that you or your business disagrees with, the decision can generally be appealed.

An appeal should not merely repeat the arguments already presented to the Danish Tax Agency. We therefore carry out an independent assessment of, among other things:

We conduct appeals before, among others, the Tax Appeals Agency, the tax appeals boards and the National Tax Tribunal. If a tax case is not resolved administratively, it can be brought before the courts.

In litigation, what becomes decisive is not only how the tax rules should be interpreted, but also which facts can be proven, which documents must be presented, and how the case should procedurally be structured.

We conduct tax and duty cases before the district courts, the high courts and the Supreme Court. Already before a case is brought before the courts, we carry out an overall assessment of the case's strengths and weaknesses, the evidence, the litigation risk and the financial consequences of pursuing the case.

We assist private individuals, business owners and companies in a wide range of tax and duty matters, including:

We also assist in disputes concerning VAT, registration duty and other charges. This may, for example, be cases concerning:

In some situations, tax uncertainty arises before a transaction is carried out. If the tax consequences cannot be established with sufficient certainty on the basis of legislation and existing practice, it may be relevant to request a binding ruling from the Danish Tax Agency or the Tax Council.

This may, for example, be relevant in connection with:

An ordinary tax case can in certain circumstances develop into a criminal tax case. If the tax authorities assess that incorrect or incomplete information may have been provided intentionally or with gross negligence, the case may be transferred for criminal treatment.

This can, among other things, lead to a fine or, in more serious cases, criminal proceedings before the courts. It is therefore important, already during the ordinary tax case, to be aware of whether the information and explanations provided may matter in a later criminal case.

In many tax and duty cases, it may be possible to have part of the costs of legal assistance covered under the rules on cost recovery.

Whether cost recovery is available depends, among other things, on the type of case and the instance before which the case is heard.

We therefore also assess, as part of the case, the possibilities of cost recovery and the expected financial consequences of pursuing the case further.

If you or your business has received an enquiry, a proposed decision or a decision from the tax authorities, you are welcome to contact us. We can, among other things, help assess: