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Direct & Indirect Taxes

Accura's Direct & Indirect Tax Team provides highly specialised advisory services on Danish and international direct and indirect tax matters with a special focus on transactions, financing and corporate structures.

Practice Areas

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“Very good group”

Tax - Legal 500, 2017

“Very good group”

Tax - Legal 500, 2017


Our advisory services on direct and indirect taxes


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M&A

Experience shows that the appropriate tax planning of a business transfer may add high value to the transaction irrespective of whether the transaction involves the transfer of assets or shares, a merger, etc.

We have expert skills within the provision of tax advisory services on both the financing and completion of the transaction itself and also assist after closing with following up on the tax optimisation opportunities and risks that are often identified during the M&A process.

Our network of tax experts outside Denmark allows us to include and manage the considerations on foreign direct and indirect taxes that may be relevant to an M&A process involving foreign activities or participants and other stakeholders as part of the transaction.


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Private equity

The setting up of private equity and venture funds and the structuring of investments in portfolio companies involve a large number of often complex tax issues in connection with the structure itself as well as with respect to the procurement of capital and the possibility of taking home a return at the end of the day.

We provide advice on tax matters in connection with the setting up and structuring of private equity funds and other investment funds as well as the specific portfolio investments. Moreover, we provide advice on tax matters in connection with the setting up and structuring of any incentive plans relating to the specific structure.

Our network of tax experts outside Denmark allows us to include and manage the considerations on foreign direct and indirect taxes that may be relevant to an investment involving foreign activities or foreign investors and other stakeholders.


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Real estate

In recent years, the real estate market has undergone a substantial development and has been further professionalised. Properties are often owned in large portfolios and, therefore, substantial value often accumulates. The optimal advisory services on direct and indirect taxes are, therefore, often quite important to the return realised at the end of the day. Meanwhile, the Danish direct and indirect tax legislation stipulates special rules on real estate in a number of circumstances.

We provide advice on the direct and indirect tax matters in connection with the transfer and financing of real estate and with the setting up of real estate companies or funds to achieve the best possible solution irrespective of whether it is for the purpose of sales and purchases or financing matters.

Our network of tax experts outside Denmark allows us to include and manage the considerations on foreign direct and indirect taxes that may be relevant to an investment involving foreign properties or foreign investors and other stakeholders.


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Restructuring & insolvency

In connection with considerations on restructuring or any other insolvency proceedings, businesses in distress normally need a review of their financing affairs and consider whether any assets are to be realised to improve the capital resources. In this respect, the appropriate advisory services on direct and indirect taxes may help capitalising tax assets but also avoiding that an already difficult situation is worsened by an unintentional and unnecessary direct and indirect tax burden.

We provide advice on tax matters relating in particular to businesses in distress, including the tax law matters relating to the divestment of assets and activities, refinancing and rescheduling, conversion and annulment of debt, including the effect of joint taxation matters.

Our network of tax experts outside Denmark allows us to include and manage the considerations on foreign direct and indirect taxes that may be relevant to the company facing financial difficulties or to foreign investors and other stakeholders.


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Incentive plans

The use of various types of incentive plans forming part of the remuneration for the management and employees is often relevant to ensure that the business' investors and its management and employees have common interests. They will also be a tool for the improvement of the liquidity particularly at the start-up stage or the turnaround stage. In this connection, the tax treatment of the business as well as of the employees will be of great importance to the choice of incentive plan and to the success of the plan.

We provide advice on tax matters relating to the preparation of incentive plans, management investment plans and stock option and bonus plans, and we assist with deciding on the best plan in the specific context.

Our network of tax experts outside Denmark allows us to include and manage the considerations on foreign direct and indirect taxes that may be relevant to the foreign employees or foreign consolidated companies whose employees or managements are covered or affected by the incentive plan.


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International tax matters

Globalisation has resulted in a large number of transactions involving both Danish and international players and activities. This also gives rise to a number of questions on direct and indirect taxes as direct and indirect tax legislation is only harmonised across borders in exceptional cases. A solution that is optimal in terms of taxation in Denmark may not be functional outside Denmark's borders. Therefore, it is important to find a solution that generally places the business or investors in the best possible situation.

We have vast experience in providing tax advisory services on cross-border direct and indirect tax matters, including on the contents of the relevant double taxation conventions, the relevant EU legislation and the wide range of direct and indirect tax provisions aiming particularly at cross-border matters. At the same time, we draw on a network of foreign tax experts allowing us to include and manage specific foreign tax matters in each individual situation.


Bibliotek

Latest news

Estate planning tax initiatives in Denmark published by Journal of International Tax, Trust and Corporate Planning, Vol 24, No 1 (2017) - visit the publisher's website here

"Selected Danish tax highlights for the year 2016" (December 2016)

"Government Announces Long-Term Tax Reform Plan” published by Tax Analyst, (September 5, 2016) 

Denmark resumes dividend withholding tax refunds
(April 2016)

New and favourable tax rules for employee share schemes 
(February 2016)


Contact

Arne Riis
Arne Riis

Partner, Attorney-at-Law, Head of Tax

Mobile: +45 3078 6699
arne.riis@accura.dk