Tax cases: from the Danish Tax Agency to the courts

A tax case usually begins with a proposed assessment from the Danish Tax Agency. The framing happens here, because the facts placed on the table early tend to follow the case all the way through.

After the decision, the case can be appealed to the Tax Appeals Agency and is decided either by an appeals board or by the National Tax Tribunal. Deadlines are short, and a missed deadline can effectively close the case.

If the decision is still wrong, the case can be brought before the courts. The nature of the case changes: evidence, expert appraisal and litigation risk become decisive, and preparation differs from the administrative appeal.

In our experience, most tax cases are won or lost on documentation. The earlier the material is structured, the stronger the position later.