Division I · Denmark

Legal & Tax.

Moore Law from first inquiry by the Tax Agency, through to the Tax Appeals Board and the National Tax Court.

Provided by Moore Law · CVR 43 57 76 70 · Peder Skrams Gade 27, 1. tv, 1054 Copenhagen K · Danish tax advisor and legal advisory.

The practice

Tax, company, and contract law.

Moore Law specialises in tax, company, and contract law. With clients from Denmark and internationally, the practice offers legal assistance with simple as well as complex domestic and cross-border tax matters.

We handle dialogue with the Tax Authorities and conduct appeals for our clients. If you are facing a secondment, or you are considering emigration from Denmark, we help you achieve clarity on your future tax position.

Advice is grounded in the specific needs of the individual client — you are at the centre, and through a careful review of the conditions we identify the best solution.

Services

Areas of practice.

Tax cases & litigation

Representation in tax matters from the first inquiry by the Tax Agency, through the administrative appeal system at the Tax Appeals Board (Skatteankestyrelsen), and on to the National Tax Court (Landsskatteretten). Domestic and international tax. Under the Danish Tax Administration Act, the authorities reimburse at least 50% of the costs of tax appeal and litigation proceedings.

II.

Tax residency & exit tax

Pre-departure planning for executives and founders relocating from Denmark — including exit-tax management (fraflytterskat), structuring of share and pension positions, documentation of the change of residency, and cross-border coordination with the destination jurisdiction.

III.

International taxation

Cross-border tax planning for individuals, founders, and corporate groups. Treaty analysis, holding-structure design, permanent-establishment risk, UAE corporate-tax positioning, and substance and documentation that withstands subsequent audit.

IV.

Binding tax rulings

Get answers before you act. Drafting and submission of binding-ruling requests to the Tax Agency on planned dispositions — securing certainty on the tax, VAT, or duty consequences before you commit.

Company law

Formation, restructuring, and ongoing advice for Danish and international companies. Shareholder arrangements, share transfers, group reorganisations, and Danish company formation for international clients.

VI.

M&A and joint ventures

Danish-side advisory on mergers, acquisitions, and joint-venture transactions — including share and asset deals, due diligence coordination, deal documentation, and post-completion integration.

VII.

International business law

Cross-jurisdiction commercial counsel — choice of law and forum, distribution and agency arrangements, cross-border services contracts, and the structuring of international commercial relationships.

VIII.

Dispute resolution & arbitration

Commercial dispute resolution including domestic Danish litigation, international commercial arbitration (DIFC, DIAC, ICC), mediation, and the management of cross-border parallel proceedings.

IX.

Contract law

Drafting, negotiation, and interpretation of commercial agreements. Distribution, services, licensing, and bespoke private arrangements — drafted to be read, and to be relied upon.

Featured · Tax practice

Binding rulings.

Get answers before you act. With a binding answer in hand, you can safely make the planned disposition.

An old proverb says that injury makes you wise, but rarely rich — on the contrary, it can make you poor. This is especially true when it comes to erroneous tax dispositions.

The Danish Tax Administration has a duty to provide guidance, but not a duty to advise. The duty stems from section 7 of the Danish Public Administration Act:

"An administrative authority must, to the extent necessary, provide guidance and assistance to persons who make inquiries about questions within the authority's area of responsibility."

But the duty of guidance does not go so far as to require the Tax Administration to give advance notice of the outcome of any future disposition. It is only non-binding guidance based on the information available. Unless you apply for a binding ruling.

If you are uncertain what a transaction will mean for your, or your company's, payment of tax, VAT, or duties, you can apply to the Tax Agency for a binding ruling. You may ask about the consequences of something you intend to do, or of something you have already done.

Our experience is that the wording of the request greatly influences the answer received. We assist with strategy, drafting, and submission of the supporting documentation. The Tax Agency's processing time is typically two to six months — and ensuring that all relevant legal and factual circumstances are presented from the outset saves valuable time.

Representative matters

What we typically advise on.

Representation of executives and shareholders in contested tax-residency and emigration assessments before Skatteankestyrelsen and Landsskatteretten.
Drafting and submission of binding-ruling requests on cross-border restructuring, M&A transactions, and complex private dispositions.
Advising international groups on the Danish company-law dimensions of expansion, restructuring, or exit.
Commercial contract drafting and disputes — distribution, services, licensing — across Danish and international counterparties.

Have a Danish tax or legal matter?

Brief us by email or by phone. We respond promptly.

Contact Moore Law