Bachmann/Partners and attorney Christian Bachmann recognized by Chambers 2026
Approximately 2% of law firms and lawyers achieve recognition by the international rating agency for lawyers, Chambers and Partners.
We are therefore professionally proud that—as a specialist firm within the field of tax law—we are once again recommended by Chambers and Partners and by our colleagues and clients as significant tax lawyers in Denmark.
Bachmann/Partners has their client’s tax assessments reopened extraordinarily
Bachmann/Partners has incorrect tax assessments reopened extraordinarily
If a taxpayer can present information of a factual or legal nature that may justify an amendment to the tax assessment, the taxpayer will have a legal right to reopening. The deadline for requesting ordinary reopening for a previous income year is 1 May in the fourth year after the end of the income year. This means, for example, that a request for reopening concerning the 2022 income year must be submitted no later than 1 May 2026.
When is one the Beneficial Owner of Real Estate?
Bachmann/Partners Law Partnership has recently assisted a taxpayer in a case concerning whether the taxpayer was the beneficial owner of real estate. The Tax Agency had ruled that the taxpayer was the beneficial owner of the property. After substantial documentation regarding the establishment of ownership and the ongoing operation of the property was presented, the Tax Agency’s decision was overturned by the tax appeals board. Subsequently, the taxpayer was to be considered only as the formal owner and therefore should not be subject to capital gains tax upon disposal of the formal ownership share.
Liability under the Danish Collection Act
In a case where Bachmann/Partners Advokatpartnerselskab assisted a client, the Danish Tax Agency proposed that the client should be held liable for VAT, labor market contributions (AM-bidrag), and income tax (A-skat). The issue arose because the Danish Tax Agency believed that the company for which the client was a director—and which was not VAT-registered—had conducted VAT-liable business. After extensive documentation, the Danish Tax Agency’s assessment could be refuted, and the agency subsequently withdrew the proposed liability.
Principle Case on Reimbursement of Costs
The National Tax Tribunal has ruled in favor of Bachmann/Partners Law Firm in a case regarding reimbursement of costs. The case concerned whether a bankruptcy estate, upon the issuance of the bankruptcy decree, succeeds to the company’s legal positions.
Principled Case on Cost Reimbursement
The National Tax Tribunal has ruled in favour of Bachmann/Partners Law Firm in a case concerning cost reimbursement. The case concerned a demand for repayment of reimbursed costs in a matter that the Ministry of Taxation had brought before the courts.
Denmark must respect Norwegian dividend rules and grant relief
In a case handled by Bachmann/Partners Law Firm on behalf of a client, the National Tax Tribunal ruled on 26 March 2025 that amounts the client received as dividends from a Norwegian company were also, for tax purposes, to be regarded as dividends and therefore taxed as share income. The Danish Tax Agency had decided that the amount should be regarded as personal income with no possibility of credit relief for dividend tax withheld in Norway. The National Tax Tribunal overturned the Agency’s decision.
Extraordinary Reopening of a Tax Assessment
If a taxpayer can present information of a factual or legal nature that may justify an amendment to the tax assessment, the taxpayer will have a legal right to reopening. The deadline for requesting ordinary reopening for a previous income year is 1 May in the fourth year after the end of the income year. This means, for example, that a request for reopening concerning the 2022 income year must be submitted no later than 1 May 2026.
The Danish Motor Vehicle Agency Does Not Have the Right to Demand Full Tax on Leased Vehicles
On 2 December 2024, a leasing company, with the assistance of Bachmann/Partners Law Firm, prevailed in a case establishing that the Danish Ministry of Taxation was not entitled to charge full registration tax on leased vehicles registered with proportional registration tax. The judgment has not been appealed by the Ministry of Taxation.
More Cases on Relief under Section 33 A of the Tax Assessment Act Won
Most employees working abroad are familiar with Section 33 A of the Tax Assessment Act. Under this provision, salary for work performed abroad may generally be exempt from Danish tax, or may be subject to half Danish tax.