Legal & Tax · Service

Tax cases & litigation.

Representation in Danish tax matters from the 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.

Overview

When the Tax Agency has questions.

A tax case begins quietly. A letter from the Danish Tax Agency, an unexpected request for additional documentation, a notice that a deduction has been disallowed, an audit announcement, an unfavourable initial assessment. Many cases are resolved at this stage — provided the response is well-framed, the relevant facts are presented in the right order, and the legal position is set out with precision.

When matters cannot be resolved at the agency level, the Danish tax system provides a structured route of appeal: from the Tax Agency, to the Tax Appeals Board (Skatteankestyrelsen), and on to the National Tax Court (Landsskatteretten), with onward access to the ordinary courts where required. Each stage has its own procedural rules, its own evidentiary standards, and its own opportunities to win or lose the matter on technical grounds.

Moore Law represents private clients, executives, founders, and corporations in matters at every level of this system — from the first letter to the National Tax Court ruling.

What we do

Scope of representation.

Tax Agency stage

Drafting of responses to information requests, audit notices, and proposed assessments. Strategic framing of the client's position, gathering and presentation of supporting documentation, and dialogue with the case officer. Many matters are resolved at this stage, either through agreement on the underlying facts or through reasoned acceptance of the client's legal position.

II.

Tax Appeals Board (Skatteankestyrelsen)

Preparation and submission of formal appeals against Tax Agency decisions, drafting of supporting written argument, response to the agency's written submissions, and representation through oral hearings where required. The Tax Appeals Board examines both factual and legal grounds of appeal.

III.

National Tax Court (Landsskatteretten)

Representation in appeals to the National Tax Court — the principal Danish forum for substantive tax disputes. Drafting of formal pleadings, oral advocacy, and coordination of expert evidence where the matter calls for it. National Tax Court rulings carry precedential weight and frequently determine the position for related cases.

IV.

Ordinary courts and beyond

Where a tax matter reaches the ordinary courts — the High Courts (Landsret) and ultimately the Supreme Court (Højesteret) — we coordinate with court-admitted counsel as required and remain principal advisor through the proceedings. Equivalent representation in matters before the EU Court of Justice on cross-border tax questions.

A note on costs

50%+ cost recovery.

Danish tax appeals carry statutory cost-recovery rights that materially change the economics of disputing a tax assessment.

Under the Danish Tax Administration Act, taxpayers who appeal against a Tax Agency decision are entitled to reimbursement of at least 50% of their reasonable legal costs in the appeal and litigation proceedings — regardless of the ultimate outcome on the merits.

Where the appeal is successful in whole or in material part, that reimbursement rises to 100%. The reimbursement applies to fees, court fees, and reasonable expert costs.

This statutory framework was designed by the Danish legislature precisely to ensure that taxpayers are not deterred from pursuing meritorious appeals by the cost of doing so. In practice, it means that the economic decision to challenge a Tax Agency position is rarely the dominant question in whether to appeal — the legal merits are.

Moore Law handles the procedural side of the cost-recovery framework as part of every tax-appeal engagement, including filing of the necessary cost claims and dialogue with the Tax Agency where the level of reimbursement is contested.

Representative matters

Types of cases we take.

Tax-residency and emigration disputes — including the contested treatment of executives and founders relocating from Denmark, and the related questions of habitual residence, centre of vital interests, and the timing of cessation of full Danish tax liability.
Cross-border income disputes — questions of source, characterisation, and double-taxation relief under Danish tax treaties, including matters involving the United Arab Emirates, Switzerland, the United Kingdom, and other principal Danish treaty partners.
Capital-gains and share-disposal assessments — particularly in the context of restructurings, exits, and intra-family transfers.
Corporate tax assessments — transfer pricing, deductibility of cross-border interest, treatment of group reorganisations, and the application of the Danish CFC rules.
Property and capital-asset assessments — including disputes over valuation, holding period, and the characterisation of gains as private or business income.
Procedural and technical disputes — including matters where the underlying tax position is uncontested but the agency's procedural handling of the case raises questions of administrative law.

Facing a tax matter? Brief us early.

The earlier a tax matter is properly framed, the better the outcome tends to be.

Contact the Danish practice