Tax cases · 10 July 2026
Full victory in a tax case. DKK 2,850,000 reassessment reduced to DKK 0
The matter was conducted by attorney Hussain Ali Alhaidary. Hussain Ali Alhaidary
We acted in a tax case on private loans and property financing, where the Tax Agency's DKK 2,850,000 reassessment was reduced to DKK 0.
We assisted a client in a tax case where the Danish Tax Agency had reassessed the client's personal income by DKK 2,850,000.
The case concerned the financing of a property purchase. The Tax Agency did not find it sufficiently documented that the purchase was financed by private loans and therefore treated the amount as taxable personal income.
We disagreed with the Tax Agency's assessment and brought the case before the Tax Appeals Board.
During the case we argued that the loans were genuine, supported by both the documentation presented and the objective circumstances of the matter.
The Tax Appeals Board granted full relief
The Tax Appeals Board granted the client full relief and reduced the Tax Agency's reassessment from DKK 2,850,000 to DKK 0.
The reassessment of the client's personal income thus lapsed in its entirety.
| Tax Agency | Client's claim | Appeals Board | |
|---|---|---|---|
| Personal income | DKK 2,850,000 | DKK 0 | DKK 0 |
Private loans and documentation
Cases involving private loans can be evidentially difficult. It is not necessarily enough to produce a loan agreement alone.
The Tax Agency may weigh, among other things, how the money was transferred, where the funds originated, the relationship between lender and borrower, the repayment obligation and the surrounding circumstances of the loan.
It is therefore often the overall documentation and the factual circumstances that become decisive.
In this case, an overall assessment of the documentation and the circumstances led the Tax Appeals Board to set aside the Tax Agency's decision.
Has the Tax Agency taxed a private loan?
We regularly assist in tax cases where the Tax Agency does not recognise private loans, taxes larger bank deposits or questions the financing of, for example, a property purchase.
If you have received a proposed or final decision from the Tax Agency in which a private loan or financing has been treated as taxable income, you are welcome to contact us for a non-binding assessment of your case.
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