World Tax - Home
The comprehensive guide to the world's leading tax firms

Denmark

Market overview Print-friendly version

Tax authorities

Danish Ministry of Taxation
Nicolai Eigtveds Gade 28, 1402 København K
Tel: +45 3392 3392
Website: www.skm.dk

Told- og Skattestyrelsen
Østbanegade 123, 2100 Copenhagen Ø
Tel: +45 7237 9000
Fax: +45 33 14 91 05
Website: www.toldskat.dk

Tax rates at a glance

(As of September 2009) 

Corporate income tax rate (%) 25
Capital gains tax rate (%) 25
Branch tax rate (%) 25

Withholding tax (%)
Dividends 28
Interest 25
Royalties from patents, know-how, etc. 25(a)
Branch remittance tax 0

Net operating losses (Years)
Carryback 0
Carryforward Unlimited

(a) The rate is 0% for royalties paid for copyrights of literary, artistic or scientific works, including cinematographic films, and for the use of, or the right to use, industrial, commercial or scientific equipment.

Source: Ernst & Young

Denmark

Susanne Nørgaard and Daniel Noe Harboe
PricewaterhouseCoopers
Copenhagen

Recent developments in tax law and tax practice have brought an increased focus on anti-avoidance rules and practice, explain Susanne Nørgaard and Daniel Noe Harboe of PricewaterhouseCoopers

[Show full article]

Tax

Denmark passed significant tax reform in May, including the abolition of the so-called three-year rule where companies were tax exempt on gains on shares after holding them for three years.The reform introduced a distinction between shares in group related ... [more]

Bech-Bruun-Taxand's tax team consists five tax partners and 20 fee earners. The tax practice is led by Nikolaj Bjørnholm who is known for his work in M&A. Anders Oreby Hansen is recognised for his work on transfer pricing and capital markets. Christian ... [more]

Deloitte's tax team is led by Lars Loftager-Jørgensen who is recognised for his work on indirect taxes. The firm has strengthened its tax practice with the addition of transfer pricing partner Asger Mosegaard Kelstrup, who arrived from PricewaterhouseCoopers. ... [more]

Ernst & Young's tax team is led by Niels Josephsen who is recognised for his work on M&A and cross-border structuring. One client rated him "very highly, great at managing our cross-border assignments". The firm has strengthened its tax team with the ... [more]

KPMG has 190 fee earners including 24 partners. The tax department is led by Soren Soenderholm, who has been described by a client as a "preeminent advisor on Danish tax issues." Susanne Kjær is known for her work on cross-border structuring.." Anders ... [more]

Plesner's tax team is led by Hans Severin Hansen, who one commentator described as being "second to none" for litigation. Lasse Esbjerg Christensen is known for his work on cross-border structuring and M&A. Tom Kári Kristjánsson is responsible for making ... [more]

PricewaterhouseCoopers's tax team consists of 175 fee earners including 20 partners. The firm is involved in M&A, international tax, financial services, compliance, energy and utilities, transfer pricing, VAT and human resources. The practice is led ... [more]

Bruun & Hjejle's primary focus is on tax litigation. The practice consists of two partners and three associates, led by Jen Steen Hansen. The firm's other partner Søren Lehmann Nielsen is well known for his work in litigation. The firm represented a ... [more]

Grant Thornton's tax team consists of two partners and 10 fee earners. The firm is led by Hannes Søgaard Hansen. The team has been involved in a lot of restructuring recently due to the decline in the M&A market. The practice advised Altor on its purchase ... [more]

Kromann Reumert has a good reputation in the Danish tax market. The tax team is led by Arne Ottosen who is known for his work on cross-border structuring and M&A. The firm acted for a US multinational with a Spanish holding company and a Danish operating ... [more]

Lett Law Firm's tax team consists of eight partners and 11 associates. The team is led by Claus Holberg who is known for his work in M&A and litigation. Jan Børjesson is noted for his M&A restructuring knowledge. Other partners worthy of note at the ... [more]

Accura's tax practice is broad including corporate, M&A, real estate, banking and finance, intellectual property, international tax, stock incentives and litigation. The firm has three partners, including Ole Steen Schmidt who was previously head of ... [more]

Gorrissen Federspiel Kierkegaard's tax team consists of seven advisers, led by Jakob Skaadstrup Andersen, who is known for his cross-border structuring work. The firm also advises on M&A, the taxation of financial products, group taxation, transfer pricing ... [more]

BDO ScanRevision's tax practice comprises three partners and 22 associates. The firm has 37 offices across Denmark and provides a full range of tax services.

Dahl Rechtsanwälte & Advokater's tax team consists of six partners and 8 associates. Michael Amstrup is highly regarded for his work in litigation.

Eversheds is one of the only international law firms operating in Denmark. Its tax team consists of two partners and four associates. The firm is led by Robert Mikelsons, who specialises in VAT, custom duties and tax litigation. David Monk specialises ... [more]

Lind Cadovius is a large law firm with a relatively small tax department, which is led by Jess Thiersen. He specialises in indirect taxes, litigation and M&A. The firm serves both Danish and international clients.

See also

Denmark
Western Europe (Regional Rankings)

Law firm contact details