Business formation

• Choice of business model – doing busines in a sole proprietorship or in a corporate entity
• Formation of corporate entities
• Formation og holding structures
• Shareholder agreements
• Prenuptial agreements
• Power of attorneys for future events
• Wills
• Business wills

Succession planning of businesses

• Succession planning of businesses, including the formation of corporate entities, transfer agreements, etc.
• Strategic considerations relating to succession planning
• Valuation of assets
• The Danish ”Money Bin Rule”, including activation of ”money bins” in order to plan succession
• Wills
• Succession
• Inheritance succession

Succession planning of real estate

• Application of the 15/20 percent rule
• Valuation of real estate
• Restructuring of real estate business entities

Restructuring of corporate entities with or without imminent taxation

• Transformation from sole proprietorship to corporate entity
• Merger of corporate entities
• Division of corporate entities
• Transfer of assets from a corporate entity to another
• Exchange of shares

Professional responsibility

• Auditors´ professional responsibility and liability
• Lawyers´ professional responsibility and liability

Taxation of majority shareholders

• Taxation of motor vehicles and residence that a corporate entity makes available for a majority shareholder
• Transfer of assets between a majority shareholder and the corporate entity
• Payment corrections for tax purposes
• Tax reservations for tax purposes

Immigration – Relocating to Denmark

• When are corporate entities and individuals subject to unlimited or limited tax liability?
• Residence in Denmark?
• Taxation of pension schemes
• Use of secondary and leisure residences in Denmark

Emigration – Relocating from Denmark

• Termination of unlimited tax liability?
• Abandonment of residence in Denmark?
• Exit taxation – possibility of deferral of Danish tax
• Tax issues for expats, including working abroad
• Taxation of pension schemes

Taxation of real estate

• The Danish ”single family house rule” applying for for single family houses, villas, leisure properties and condominiums
• Businesses trading real estate
• Transfer of real estate within families
• Parental purchases of real estate and settlement of such purchases

Customs procedures

• Tariff conditions (customs code)
• Custom declaration
• Calculation of the value of declared goods
• Inward processing
• Outward processing
• Customs Tariff
• Binding tariff information (BTI)
• Import and export
• Preferential origin
• Anti-dumping duty
• Discharge of transit documents
• Storage: customs warehousing and free zones
• Specific use: temporary admission and end-use
• Authorised Economic Operator – AEO
• Liable for payment of the customs debt
• Tariff quota
• Customs suspension
• Import licences

Taxation of utilities

• Taxation of power and heating plants
• Enviromental taxes / green taxes

VAT

• Real estate
• VAT optimization of the construction process regarding real estate
• The deductible proportion
• VAT exemption
• Margin scheme VAT
• VAT refund scheme
• VAT compensation
• Intra-Community acquisitions VAT
• Import VAT
• VAT treatment of subsidies
• VAT treatment of hiring of labor
• Subsidies
• Supply for consideration
• VAT refund
• Export
• Cross-border trade
• Required details on invoice for supplies which are subject to VAT

Vehicle Registration Tax

• Leasing companies
• Proportional vehicle registration tax
• Reimbursement of vehicle registration tax upon export
• Import of motor vehicles
• Valuation of motor vehicles
• Drafting of leasing contracts for approval by the Danish Motor Vehicle Agency
• Self-declaration scheme
• Motor vehicles used for demonstration purposes by motor vehicle dealers
• Parallel import of motor vehicles
• Transfer of profits when motor vehicles are sold by motor vehicle dealers
• Handling fee
• Liability for vehicle registration tax
• Driving in a foreign registered vehicle in Denmark
• Recalculation of vehicle registration tax

Excise duties

• Ice cream duty
• Chocolate duty
• Excise duty on liquor
• Excise duty on wine
• Excise duty on beer
• Excise duty on mineral oils
• Excise duty on coal
• Taxation of Electricity
• Excise duty on gas
• CO2 tax
• Reimbursement of energy excise duties
• Water duty
• Consumption duties
• Environmental duties
• Harmonized duties
• Shipping of tax-free goods
• Suspension scheme
• Liability for the duties
• EMCS and electronic accompanying documents
• Exemption from duty and duty reimbursement 
• Manufacturing
• Account for production, supply and delivery of goods in relation to the tax statement

Lack of filing of income tax return

• Discretionary tax assessments by the Tax Authorities

Debt settlement

• Debt settlement procedures and negotiations with the Tax Authorities
• Statute of limitations
• Requests for deferment

Criminal cases concerning direct and indirect taxes

• Criminal cases concerning alleged evasion of direct and indirect taxes
• The “money transfer” cases
• The “Panama Papers” cases
• The ”operation greed” cases / missing tax in a fraudulent chain
• Cases concerning Uber drivers undeclared income
• Cases concerning tax havens and international tax evasion
• Cases concerning fines for lack of transfer pricing documentation and delayed submission hereof

EU case law concerning direct and indirect taxes

Bankruptcy filings by the Tax Authorities

Procedural errors conducted by the Tax Authorities

Covering of expenditures in tax related cases

Advisors in Tribunals and Commissions

Declaration of undeclared foreign real estate, fortune and income

Complaints regarding valuation of real estate

Complaints regarding valuation of real estate

Second opinions in cases concerning tax, VAT, excises and customs

Binding rules

Expert appraisals and reports regarding tax related issues

Employee or independent business

Non-commercial enterprise or commercial enterprise

Depreciations for tax purposes

Taxation of pension schemes