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Real Estate

We are at the forefront of developments in all fields relevant to the real estate area.

Practice Areas

“Accura Advokatpartnerselskab fields a very skilled real estate team”

Real Estate - Legal 500, 2019

“Clients particularly highlight the firm's deep knowledge of real estate matters and commercial mind-set”

Real Estate, Chambers & Partners, 2019

“Very good depth of resources, good knowledge and to-the-point advice”

Real Estate, Chambers & Partners, 2019

“Very good Accura Advokatpartnerselskab is one of the strongest in the market.”

Real Estate - Legal 500, 2018

“The team has done great work”

Chambers, 2018

“Solution-oriented and knowledgeable with a huge network”

Real Estate - Chambers & Partners 2017

“Market-leading real estate practice renowned for its particular expertise in transactional work”

Real Estate - Chambers & Partners, 2016

“At the top end of the market with a strong portfolio of international investors and Danish pension funds.”

Real Estate - Chambers & Partners, 2015

“A powerhouse in the Danish real estate market, representing significant domestic and international clients on some of the market's largest transactions”

Real Estate - Chambers & Partners, 2014

“Strong in its commercial advice”

Real estate - Legal 500, 2015

“This leading real estate group is active on a wide array of transactional mandates”

Real Estate - Chambers Europe, 2012

“The firm has an extremely good understanding of international buyers, and the different rules and regulations that apply”

Real Estate - Chambers Europe, 2012

Our advisory services on real estate

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Sale and purchase of real estate

Years ago, advisory services on the sale and purchase of real estate most often only concerned a single property. In the past 15 years, the market has undergone a dramatic change to the effect that now the sale and purchase of real estate often concerns a large number of properties, either as part of a portfolio sale or as part of a business transfer.

Regardless of the transaction type, it is important to us as advisors to keep focused on the target and the context to optimise the transaction structure. Keeping costs low creates value for the client here and now, and at the same time the basis for a subsequent sale is optimised.

Our advisory services span from providing advice on Danish clients' purchase of real estate in Denmark or abroad to international clients' purchase of real estate in Denmark or abroad, often as part of complex cross-border transactions.

In our experience, most clients prefer brief answers stating the possible financial consequences, instead of detailed descriptions of every possible legal aspect. If necessary, the brief answers may form the basis of a more detailed description of selected aspects.

Thanks to our broad network within the real estate business, we are able to set up a team for handling all tasks and establish contact between our business partners.

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Structuring and sale and purchase of real estate funds and real estate companies

We advise Danish and international clients on all aspects concerning the structuring of real estate funds, their current operations, corporate governance and the preparation of various exit possibilities tailored to the individual real estate fund. In that connection, we work closely with our colleagues from Accura's Banking & Finance Team and our extensive international network of lawyers and other advisors.

Moreover, we have vast experience with the structuring and sale and purchase of real estate companies. In that connection, we participate in commercial negotiations, most often on the basis of a previous due diligence investigation (for the buyer or more and more often for the seller in the form of vendor due diligence investigations performed to optimise the sales process).

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Legal due diligence investigations

We perform complete legal due diligence investigations in connection with transactions relating to a single property, a property portfolio or business transfers.

We do our very best to meet the highest professional standards, but at the same time we always use a commercial and pragmatic approach providing our clients with a tool that may be used immediately in connection with negotiations and financial considerations.

In particular in connection with business transfers, we coordinate our work with the work performed by our colleagues in Accura's other legal teams, and, if required, we work closely together with our clients' other advisors, including in particular their technical advisors and auditors. In that way, problems spanning several professional areas may be approached in an overall and coherent manner.


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Lease law

Our advice in this field, which is relatively complicated from a legal perspective, comprises all aspects from negotiation and drafting of individual lease agreements to the review of existing lease agreements of large property portfolios, including compliance with any statutory obligation to offer a property to existing tenants.

Moreover, we advise on current problems, including problems relating to cases concerning rent review or satisfaction of current obligations, if necessary by conducting court or arbitration proceedings.

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Special segments – hotels, corporate headquarters and shopping centres

Throughout the years, we have obtained extensive expertise within a large number of special segments, such as hotels, corporate headquarters and shopping centres.

Our clients are both Danish and international investors, and our advice covers all areas, including advice on structuring, the setting up of corporate structures, advice on planning issues and various statutory permits, construction/renovation, the drafting and negotiation of agreements with e.g. operators, tenants, franchisors and advisors concerning operations and naturally assistance in connection with any legal dispute arising before or after the commissioning of the building project.

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Construction and project development

We offer advice to both Danish and international clients in connection with major constructions and development projects, e.g. advice on the overall structuring of transactions, the purchase of building sites/building rights, establishment of the necessary planning basis and conclusion of agreements with public authorities, advice in connection with the choice of contract form, compliance with tender requirements, tender procedures and the negotiation of construction and consultancy agreements, perhaps as part of a partnering or PPP structure.

Moreover, our advisory services particularly include the setting up of owners' associations, parcelling out, identification and compliance with public authority requirements, coordination of financing, including fulfilment of conditions precedent and building project management until the handover.

Naturally, we also offer advice on all follow-up procedures after the handover, e.g. in connection with 1-year and 5-year inspections and in connection with any claims for defects, including the performance of survey inspections and dispute resolution by means of court proceedings, arbitration proceedings or mediation.

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Environmental law

Within the field of environmental law, our environmental law experts conduct legal due diligence investigations for the purpose of identifying and advising on all types of environmental problems. Our work includes an assessment of whether the existing permits are adequate, and an assessment of the environmental problems relevant to the transaction in question. In that connection, we cooperate with our clients' technical advisors, and we have an extensive network of experts in this area. In that way, both legal and technical aspects may be adequately examined.

If our investigations reveal environmental problems, our advisory services include the possibility of covering the risks relating to the contemplated purchase of a property or company by the conclusion of contracts.

For more details on our practices and advice concerning environmental law, please see the description of the area Environment.

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Property valuation

Many municipalities charge a municipal business property tax (dækningsafgift) in addition to the municipal property tax (grundskyld).

The amount of the municipal business property tax is calculated based on the public property valuation issued by the Danish Property Assessment Agency.

The municipal property tax is calculated based on the lower of the public site valuation and the amount of the land tax ceiling.

The public property valuation does not always reflect the facts as it is based on the Danish Property Assessment Agency's statistics. Consequently, you may save much money by filing a complaint about the public property valuation.

The normal complaints system has been suspended for the time being because the Danish Property Assessment Agency intends to implement a new valuation system for residential properties in 2020 and for business properties in 2021. In the period until the new system is implemented, the Danish Property Assessment Agency will only revalue properties in case of conversion or extension, construction of a new property or division into commonhold units. The site value may be revalued in case of cadastral changes or planning changes, e.g. if a new local development plan is adopted.

Complaints may still be filed about revaluations. The Danish Property Assessment Agency is currently sending out new revaluations for 2018. The time limit for filing a complaint is on 1 July 2019.


Accura offers to review the public property valuations of your business properties free of charge. All we need is:

  • a copy of the property valuation as at 1 October 2018 (both front and back)
  • a copy of the 2019 real estate tax demand note
  • information on the gross rental income (annual basic rent + annual service charges) as at 1 October 2012 and 1 October 2018 if the property has been leased out to tenants.

When we have reviewed the material, we will send you our recommendation.

Accura is among the most experienced players in the industry and, for several years, we have filed more than 1,000 complaints to the Danish Property Assessment Agency every other year. As a result, our clients have saved substantial amounts on their municipal business property tax and municipal property tax.


Accura works according to the principle "no cure, no pay". This means that our advisory services are free of charge if your business does not save any money on the real estate taxes. Moreover, our total fees will never exceed the tax savings obtained during the first tax year.

Our fees (excluding VAT) are as follows:

  • DKK 20.000 for complaint to the Danish Property Assessment Agency
  • DKK 17.000 for complaint to the Danish National Tax Tribunal (Landsskatteretten)

If the Danish Property Assessment Agency reduces the property value, and the business subsequently obtains an annual amount saved in municipal business property tax of DKK 10,000, our fees will only constitute DKK 10,000.


For further information, please contact Heidi Flindt, Head of Section, by phone on +45 3945 3953, mobile +45 3078 5729 or heidi.flindt@accura.dk.


Henrik Groos
Henrik Groos

Partner, Attorney-at-Law

Mobile: +45 3078 6666

Jon Dyhre Hansen
Jon Dyhre Hansen

Partner, Attorney-at-Law

Phone: +45 3945 2877
Mobile: +45 3078 6777

Lasse Stjernholm Detlevsen
Lasse Stjernholm Detlevsen

Partner, Attorney-at-Law

Mobile: +45 3078 6660

Mads Berg
Mads Berg

Partner, Attorney-at-Law, MSc in Business Administration & Commercial Law

Mobile: +45 3078 5767

Lars Bruun
Lars Bruun

Associate Partner, Attorney-at-Law, LL.M.

Mobile: +45 3078 6667

Cecilie Rust
Cecilie Rust

Associate Partner, Attorney-at-Law

Mobile: +45 3078 6760

Further Details

All companies are in contact with the real estate area to some extent. This applies to small companies leasing their premises and to companies having the development and sale of real estate as their absolute core business.

In the past 15 years, legal advice on the development of and investment in real estate has changed dramatically in terms of globalisation and professionalism.

Naturally, our advisory services always meet the highest professional standards, but, in our opinion, high professional standards alone are not enough to provide optimum advisory services.

To provide optimum advisory services, we must always strive to be at the forefront of developments in all fields relevant to the real estate area. Therefore, we often work together with our colleagues from Accura's other legal teams, in particular Accura's Banking & Finance Team and M&A Team.

We also cooperate with our broad network of Danish and international experts, who are always seeking to create the best solutions for the players in the segment.
An increasing number of real estate transactions are carried out across borders. As a result, we must always seek to keep up to date with the international trends. This also applies to our business partners.