Bachmann/Partners and our lawyers have again in 2025 been mentioned in the Legal 500 and Chambers tax rankings

Bachmann/Partners is once again included in the Legal 500 ranking of the leading tax law firms in Denmark. In addition, managing partner of Bachmann/Partners, Christian Bachmann, is mentioned in the [...]

The Danish Supreme Court has recently handed down two judgements regarding the 10-year condition in the tax scheme for researchers

In two judgments of the 2th of February 2024, the Supreme Court found that two taxpayers who wanted to apply for the tax scheme for researchers did not meet the [...]

Minimum level of taxation for multinational enterprise groups and large-scale domestic groups is now being discussed in the Danish Parliament

The EU recently adopted a Directive that sets an effective minimum corporate tax rate for large multinational corporations. Minister for Taxation Jeppe Bruus presented the bill, which went through the [...]

Criminal liability for omitted transfer pricing documentation

Denmark has since 1998 had a detailed Transfer Pricing legislation, which from its inception imposed a documentation obligation (TP-documentation) on larger groups of companies, transactions with tax heavens etc. The [...]

Application of the 15% rule when transferring commercial property

The benefits of being in business with property have now become even greater following the decision of the National Tax Court, which overturns the Tax Agency’s long-standing practice. Those covered [...]

When is municipal commercial property tax to be paid?

In a judgment of 22 April 2022, the Supreme Court has concluded that the use of premises used for yoga classes was subject to the payment of tax on the [...]

Sale of shares followed by liquidation was not circumvention

In a new binding answer, the Danish Tax Council concluded that a sale of shares to its own holding company followed by a liquidation did not constitute circumvention of section [...]

Mishandling should not be taxed as a shareholder loan under section 16E of the Danish Tax Act

In two new binding answers, the Danish Tax Council has found that transfers from the companies to the main shareholders should be recognised as erroneous transfers and not an illegal [...]

Supply of a VAT-free building with associated land or supply of a VATable building plot?

In a number of recent cases, the National Tax Tribunal has assessed whether VAT should be charged on supplies of immovable property. Firstly, there have been cases concerning supplies of [...]

Recommendations for a multi-year agreement for the tax system

The so-called expert committee chaired by Merete Eldrup, which was tasked with drafting a proposal for a multi-year agreement for the tax administration, has just presented its recommendations. The major [...]

Are screens for working from home taxable for the employee?

During Covid-19, many employees have become accustomed to working from home. Working from home has opened up many opportunities for the future, and many have in this connection been provided [...]

The National Tax Tribunal overrules the Danish Tax Agency’s practice regarding VAT on real estate

In a new decision, the National Tax Tribunal has ruled that real estate can be sold free of VAT, even though it was a condition of the purchase agreement that [...]

The intention of the purchase of a real estate property does not determine the VAT treatment

Two new decisions from the National Tax Tribunal on VAT on the sale of real estate emphasise that the buyer’s intention to fully or partially demolish an existing building cannot [...]

Expert reports in tax cases can be crucial to winning the case

Two decisions from the National Tax Tribunal emphasise the importance of expert opinions in tax cases. Both cases concerned deductions for losses in agricultural businesses and an assessment of whether [...]

Taxation of crypto-art

In a new binding answer, the Tax Council confirmed that the questioner should be considered as a trader in the purchase and sale of crypto-art and that the consideration paid [...]

Not an illegal shareholder loan as siblings are not considered close relatives

In a new decision, the National Tax Tribunal found that section 16 E of the Danish Tax Assessment Act (Ligningsloven) on illegal shareholder loans did not apply, as siblings are [...]

Racehorse keeping considered as a professional activity

In a new decision, the National Tax Tribunal found that a change in the mode of operation of a company breeding and training trotting horses meant that there was a [...]

Limited access to subsequently issuing a correct invoice

In a decision, the National Tax Tribunal has ruled that it is only to a limited extent that a business can subsequently have a correct invoice prepared if the original [...]

Change of practice for the remuneration requirement in the tax scheme for researchers

By judgment of 22 December 2021, the Eastern High Court has changed the Danish Tax Agency’s practice for when a taxpayer is entitled to the application of the researcher tax [...]

Uncommon judgement on succession and estate taxes

On 28 September 2021, the Supreme Court issued a ruling in a case concerning assets inserted in the order of succession. In the ruling in favour of the taxpayer (or [...]

The Supreme Court rejects a company’s right to ordinary and extraordinary reassessment of tax assessments

In a judgment of 21 February 2023, the Supreme Court found that a re-taxation as a result of the liquidation of a Danish parent company’s foreign subsidiary did not constitute [...]

Cases concerning the deadline for filing documentation of Transfer Pricing can now be fined by the Tax Authority

Bachmann/Partner has in a specific case become aware that the Director of Public Prosecutions has announced in a letter dated 15 December 2022 that the Danish Tax Agency may in [...]

Tax news February 2022

  The latest news about the Danish tax system brought to you by Bachman/Partners Law Firm. New double tax treaty between Denmark and France The Danish Ministry of Taxation has [...]