Tax law and VAT law require specialist knowledge. HECHT:RIGAS is a law firm with deep tax expertise, advising companies and individuals alike — from tax planning to conducting cases before the National Tax Tribunal (Landsskatteretten) and the courts.

When to seek
advice

  • You have received a decision from the Danish Tax Agency (Skattestyrelsen) and are uncertain whether it is correct — and whether it is worth appealing.

  • Your business is under audit or review for tax or VAT — and you want an independent assessment of your exposure.

  • You are considering a restructuring, a business succession or a sale with tax consequences that should be mapped out in advance.

  • You hold assets internationally and are uncertain whether your tax position is being handled correctly.

  • You have paid tax on something you believe is not taxable — and the deadline for raising a claim is approaching.

  • Your auditor has raised a tax issue that calls for specialist advice beyond ordinary competence.

What we work with

01
Tax advice

Advice on corporate structure, business succession, capital gains and inheritance-related tax — tailored to your specific situation.

02
VAT and duties

Advice on VAT and duties — including cross-border VAT, assessments, refund claims and international VAT questions.

03
Representation before the Tax Agency

Objections to decisions, access to case files and negotiation in tax assessments. We communicate with the Danish Tax Agency on your behalf from day one — and keep you informed at every step.

04
Appeal bodies & court proceedings

Representation before the Tax Appeals Board (Skatteankenævnet), the Property Assessment Appeals Board (Vurderingsankenævnet), the Motor Appeals Board (Motorankenævnet) and the National Tax Tribunal — as well as before the courts once the administrative bodies have been exhausted. We know the system and advise on the right strategy at each step.

05
Transfer pricing & international tax

Intra-group transactions, double taxation, binding rulings and international tax structures. The complexity calls for experience on both sides of the border.

06
Binding rulings & second opinions

Obtaining binding rulings from the Danish Tax Agency for larger investments, restructurings or complex dispositions. We also provide second opinions on existing tax advice — particularly useful when the durability of a position is in doubt.

The course of a tax case

A tax case can run across several instances and take years. We know the system thoroughly and advise on the right strategy at each step.

Tax Agency proceedings
01
Initial enquiry from the tax authorities

Tax cases typically begin with a request from the Danish Tax Agency for further information. This is the point to contact us — before you have replied to the Tax Agency and before any decision has been made.

02
Tax Agency fact-finding

The Tax Agency reviews the information received and issues a proposed decision. Objections to the proposal can be filed at this stage.

03
Decision issued

The Tax Agency issues a final decision. We review the decision and advise on the next steps — including the option of deferring payment.

3-month appeal deadline runs from the date of the decision
Administrative appeal
04
Appeal to the Danish Tax Appeals Agency

The notice of appeal is filed and the appeal fee paid. The Danish Tax Appeals Agency (Skatteankestyrelsen) acts as the secretariat and prepares the case for the relevant appeals board or the National Tax Tribunal — which then issues the decision.

05
Statement from the Danish Tax Agency

The Danish Tax Agency files its statement on the appeal. We follow up and respond on the relevant points.

06
Office meeting & further submissions

An office meeting is held with the case officer at the Danish Tax Appeals Agency. Further material and submissions can be filed afterwards.

07
Decision by the appeals body

The decision is issued following a hearing. We review the outcome and advise whether there are grounds to continue before the courts.

A new 3-month deadline runs for bringing the case before the courts
Court proceedings
08
Court proceedings

The case is brought before the district court and can be appealed to the high court — and in exceptional cases to the Supreme Court of Denmark. We handle full case management from writ to judgment.

Property assessment

If you receive a property assessment that does not reflect the actual market value, or that relies on incorrect information about the property — area, zoning status, use — there may be grounds for appeal. The same applies if the property is incorrectly classified or assessed against the wrong comparables.

The rules vary depending on property type:

  • Owner-occupied homes (detached houses, terraced houses, owner-occupied flats and summer houses) are assessed by the Danish Property Assessment Agency and can be appealed to the Property Assessment Appeals Board

  • Commercial properties are subject to separate valuation criteria, including yield-based methods, and often require technical documentation

  • Agricultural and forestry properties are assessed under their own rules and may involve specific sources of error relating to, among other things, soil quality and operating value

The appeal is filed with the Danish Tax Appeals Agency, which acts as the secretariat for the Property Assessment Appeals Board. The Board issues a decision in the case; if you disagree with that decision, it can be brought before the National Tax Tribunal.

Deadline: The deadline to appeal is 3 months from receipt of the assessment notice. The appeal fee is DKK 1,300.

An appeal against a property assessment typically requires concrete documentation — comparable transactions, technical information about the property or expert valuations. Contact us before filing the appeal so that the basis can be clarified and the appeal precisely framed from the outset.

Cost reimbursement

The Danish Tax Administration Act provides a cost reimbursement scheme (omkostningsgodtgørelse) that allows part of the cost of legal representation in a tax case to be recovered. The scheme applies to private individuals and businesses that are a party to a tax case — but it is not automatic and requires that the relevant conditions are met.

Where the conditions are met, reimbursement is generally 50% of the approved costs. Where the taxpayer prevails in full or to a substantial extent, reimbursement is 100%. The same applies if the Ministry of Taxation itself brings the case before a higher instance — in that situation reimbursement is 100% regardless of the outcome.

The scheme can cover expert assistance costs, including lawyers' fees, court fees, surveys and inspections, expert reports and costs awarded against you by the court. It applies to appeals before the tax appeals boards and the National Tax Tribunal, as well as to court proceedings.

  • 50% — the baseline, where the conditions are met

  • 100% — where the taxpayer prevails in full or to a substantial extent

  • 100% — where the Ministry of Taxation itself appeals the case

What sets our approach apart

Specialist expertise

Tax law is not a sideline at HECHT:RIGAS — it is at the core of our practice. We teach tax law and know the field's depth from two angles: as advisers and as teachers.

Proven experience

A substantial number of complex tax and duties cases brought to conclusion before appeals bodies and the courts. Experience that shows in the sharpness of the argument — and in the results.

All the way through

From the first contact with the Tax Agency to any final judgment — one lawyer who knows the case from start to finish. No handover. No loss of information. No surprises along the way.

Do you have a tax case or a tax-related question?

Address Højbro Plads 10, DK-1200 Copenhagen K
Hours Monday–Friday 09:00–17:00