Hos Bjørnholm Law er vi højt specialiserede i førelse af skattesager fra det tidspunkt en sag starter, indtil sagen endelig sluttes. Vi fører således sagen både ved SKAT, i den administrative klageinstans, ved kompetent myndighed og ved domstolene. Udover førelse af skattesager yder vi tillige rådgivning om navnlig international beskatning.
”Bjørnholm comes highly recommended by clients and is described as one of the best lawyers in Denmark to present clients before the courts in all tax-related controversy issues. One client said: "Bjørnholm is a small boutique law firm which better than the top law firms is able to dedicate his full attention to his clients at hand. We see this as an advantage which together with our existing cooperation would recommend this firm." (International Tax Review, ITR World Tax, efteråret 2016).
Vi hjælper både virksomheder og private skatteydere i tvister med skattemyndighederne. Vores rådgivning strækker sig fra den indledende henvendelse fra SKAT og indtil sagens afslutning for SKAT, en klageinstans eller domstolene, herunder EU-Domstolen. Vi bistår også i forbindelse med anmodning om bindende svar og gensidig aftaleprocedure (Mutual Agreement Procedure), ligesom vi yder rådgivning om navnlig internationale skattespørgsmål.
Der er langt fra at have en god sag til at få medhold. Bjørnholm Law har en af markedets højeste medholdsprocenter. Det skyldes, at vi er grundige, at vi tør skære det uvæsentlige fra, og at vi overvejende beskæftiger os med skattetvister og har gjort det længe. Vi er gode til at samarbejde med øvrige rådgivere på sagen, og vi lægger fra starten en klar strategi for sagens førelse. Dette er med til at sikre, at argumentationen er knivskarp og velgennemtænkt.
For tiden arbejder vi med tvister inden for transfer pricing ved alle stadier af sagsprocessen – skatterevisionssager som behandles hos SKAT, herunder ved brug af Alternative Dispute Resolution (ADR), sager som er påklaget til Landsskatteretten, sager som er indbragt for domstolene, og endelig sager for kompetent myndighed. Vi arbejder også for tiden med beneficial ownership og kulbrintebeskatning.
En uafhængig undersøgelse fra 2014 af medholdsprocenten i skattesager ført ved Højesteret viste, at Nikolaj Bjørnholm havde den næsthøjeste medholdsprocent for Højesteret.
Bjørnholm Law har på det seneste vundet følgende sager:
Landsskatteretten: Transfer pricing sag om ophør af produktionsaktiviteter i Danmark. Den første sag vedrørende omstrukturering i henhold til TPG kapitel IX.
SKAT: Transfer pricing-sag om bl.a. renteniveau løst ved ADR.
Vestre Landsret: Første sag i EU om EU's voldgiftskonvention for løsning af tvister i sager om transfer pricing
Landsskatteretten: Hovedaktionærbeskatning af bolig
SKAT: Transfer pricing-sag om et trecifret millionbeløb for et selskab, som har haft driftsunderskud i en lang årrække.
Højesteret: Kulbrintebeskatning af finansielle indtægter. Den første sag for domstolene om kulbrintebeskatning.
Landsskatteretten: Transfer pricing-sag om udleje af medarbejdere.
Landsskatteretten: Beskatning af privatperson af midler modtaget fra England.
Østre Landsret: Sag om erstatning vedrørende påstået fejlinformation fra en sælger i en virksomhedsoverdragelse.
Østre Landsret: Kulbrintebeskatning af finansielle indtægter. Den første sag for domstolene om kulbrintebeskatning.
Østre Landsret: Beskatning af trecifret millionbeløb modtaget i forbindelse med fejlslagen kapitalforhøjelse.
Landsskatteretten: Transfer pricing sag om renteniveau.
SKAT: Transfer pricing sag om et trecifret millionbeløb for et selskab, som har haft driftsunderskud i en lang årrække.
Højesteret: Fradrag for en venture funds udgift til management.
Østre Landsret: Genoptagelse af registreringsafgift som følge af praksisændring ved Højesteret.
Landsskatteretten: Tilbagesøgning af skatter vedrørende rejsegodtgørelse.
SKAT: Kildebeskatning af udbytte og renter på trecifret millionbeløb ikke modtaget af den retmæssige ejer.
Vores ekspertise indenfor skat er anerkendt af førende udenlandske rating bureauer.
2024: Rated as individuals in band 2 and 4 – look here.
2023: Rated as individuals in band 2 and 4 - look here.
2022: Rated as individuals in band 1 and 3 - look here.
2021: Rated as individuals in band 1 and 3 - look here.
2020: Rated as individuals in band 1 and 3
2019: Rated as individual in band 1
2018: Rated as individual in band 1
2017: Rated as individual in band 1
Nikolaj Bjørnholm covers a range of issues in his practice, including transfer pricing and withholding tax matters. He is also praised for his strong litigation skills. Sources describe him as "a very experienced and very knowledgeable tax adviser". (2021)
Nikolaj Bjørnholm, founder of Bjørnholm Law, is a seasoned tax practitioner with a strong track record in transfer pricing cases and employee incentive schemes, often advising clients from the technology and energy fields. Clients say: "He has a very high level of technical knowledge and provides valuable input.” (2019)
“Nikolaj Bjørnholm of Bjørnholm Law is an experienced tax professional who is principally renowned for his work on tax litigation and highlighted as "one of the strongest litigators in Denmark," frequently handling cases relating to transfers pricing. Sources describe him as "very pleasant, always calm, kind and open to listening to whatever you have to say," while another adds: "He had courage in his convictions and is able to be quite bullish in saying whether you should fight or settle in a case.” (2018)
“Nikolaj Bjørnholm of Bjørnholm Law is noted for his extensive experience in tax law and continues to advise as a sole practitioner after leaving Plesner in 2016. He focuses on contentious tax issues, litigation and corporate tax. Sources describe him as ”very talented” and both ”technically and commercially good.” (2017)
2024 Nikolaj Bjørnholm ranked as leading individual and Bodil Tolstrup as recommended.
Bjørnholm Law ranked in tier 3 - look here.
2023: Nikolaj Bjørnholm ranked as leading individual
Bjørnholm Law ranked in tier 3 - look here.
2022: Nikolaj Bjørnholm ranked as leading individual
Bjørnholm Law ranked in tier 3 - look here.
2021: Nikolaj Bjørnholm ranked as leading individual
Bjørnholm Law ranked in tier 3 - look here.
2020: Nikolaj Bjørnholm ranked as leading individual
Bjørnholm Law ranked in tier 3
2019: Bjørnholm Law ranked in tier 3
‘The team really stand out as very knowledgeable and easy to work with. They have the ability to challenge and see matters from different angles adding value for the client. They are very well connected to key stakeholders both within the industry and the authorities ensuring that the latest practice is a key capability.’
‘Nikolaj and Bodil are both superb.’
‘Bjørnholm Law is a boutique law firm with Nikolaj Bjørnholm and Bodil Tolstrup being the partners. Nikolaj has extensive experience within tax law and is very pleasant to work with, listens to what you say and is clear in his recommendations how to progress a case. Bodil also has extensive experience within tax law and is excellent in how she prepares a case. The two of them are an exceptional team you would like to work with!’
‘Nikolaj is a 360 thinker, asks the right questions, is thorough and sharp – he can write, he can talk and is excellent at both. He keeps deadlines and I completely trust the process and the content of the work.’
Bjørnholm Law 'has demonstrated extremely strong credentials in managing and winning disputes, especially in the field of transfer pricing'. Group co-head Nikolaj Bjørnholm is 'always on top of the situation when managing complex cases' and has 'a determined approach to finding appropriate solutions to the benefit of the client', and fellow practice head Bodil Tolstrup is 'extremely thorough in the preparation of any case matter' and 'very experienced when litigating the case in court'.
2024: Tier 1 in Tax Controversy
Tier 2 In transfer pricing and tier 4 in General Corporate Tax - look here.
2023: Winner of the Tax Disputes Firm of the Year - look here.
2023: Tier 1 in Tax Controversy
Tier 2 In transfer pricing and tier 4 in General Corporate Tax - look here.
2022: Tier 1 in Tax Controversy
Tier 4 in General Corporate Tax - look here.
2021: Tier 1 in Tax Controversy
Tier 4 in General Corporate Tax
2020: Tier 2 in Tax Controversy
Tier 4 in General Corporate Tax
2019: Tier 2 in Tax Controversy
Tier 3 in General Corporate Tax
2018: Tier 3
2017: Firm to watch
“Bjørnholm and Tolstrup both specialise in controversies in tax and tranfer pricng and the boutique is already recognised in both world tax and world transfer pricing rankings”. (ITR, 2019)
“The practice has been able to secure prominent clients on account of its outstanding record in litigation before the Danish courts. These cases include negotiations and settlements at the tax tribunal. One client said: ”Bjørnholm Law has the right balance between tax expertise, experience and pragmatism, with quite a good understanding of the business”. (ITR, 2018)
“He is a recognised litigator and is highly spoken of by his peers. In 2016, he prevailed before the High Court in the first case of denial of access to the EU arbitration convention. He is working on various tax controversies in relation to transfer pricing, beneficial ownership and hydrocarbon taxation, among other things. Bjørnholm comes highly recommended by clients and is described as one of the best lawyers in Denmark to present clients before the courts in all tax-related controversy issues".
One client said: ”Bjørnholm is a small boutique law firm which better than the top law firms is able to dedicate his full attention to his clients at hand. We see this as an advantage which together with our existing cooperation would recommend this firm”. (ITR, 2017)
2022: Tier 2 (but one of two law firms with a highly regarded individual) - look here.
2021: Tier 3 (but only law firm with a highly regarded individual)
2020: Tier 3 (but only law firm with a highly regarded individual)
2019: Tier 3
2018: Tier 3
2017: Firm to watch
"Held in high regard by clients and firms alike, Bjørnholm has been rated as one of the best tax lawyers in Denmark. The firm has been able to secure prominent clients on account of his outstanding record as a litigator, representing clients before the Danish courts in a number of audits. This includes negotiations, settlements and oral procedures at the tax tribunal”. (ITR, 2018)
“He is a recognised litigator and was highly spoken of by his peers and clients. One client said: “We have used Bjørnholm Law on several occasions and have benefitted from their professionality and commitment”. (ITR, 2017)
Nikolaj Bjørnholm is listed in 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014 and 2013
Bodil Tolstrup is listed in 2021, 2020, 2019, 2018, 2017, 2016 and 2015
2024: Bodil Tolstrup and Nikolaj Bjørnholm are both listed as leading controversy and advisory practitioners - look here.
2023: Bodil Tolstrup and Nikolaj Bjørnholm are both listed as leading controversy and advisory practitioners - look here.
2022: Bodil Tolstrup and Nikolaj Bjørnholm are listed as leading controversy practitioners and Nikolaj Bjørnholm is also listed as leading advisory practitioner - look here.
2021: Bodil Tolstrup and Nikolaj Bjørnholm are listed as leading controversy practitioners and Nikolaj Bjørnholm is also listed as leading advisory practitioner
2020: Bodil Tolstrup and Nikolaj Bjørnholm are listed as leading controversy practitioners and Nikolaj Bjørnholm is also listed as leading advisory practitioner - look here.
2020: Thought Leaders Global Elite 2020 - Corporate Tax: Nikolaj Bjørnholm is listed as Global Elite Thought Leader recommended in Corporate Tax Advisory and Controversy while Bodil Tolstrup is recommended in Corporate Tax Controversy
2019: Thought Leaders Global Elite 2019 - Corporate Tax: Nikolaj Bjørnholm is listed as Global Elite Thought Leader
2019: Thought Leaders - Corporate Tax 2019: Nikolaj Bjørnholm is listed as Thought Leader
2018: Global Leader - Corporate Tax is listed as Recommended
2018: Nikolaj Bjørnholm is listed as leading individual and one of four EMEA, Global Elite Thought Leaders, Corporate Tax - Controversy 2018
"The "excellent" Nikolaj Bjørnholm at Bjørnholm Law is highlighted by sources as "among the highest-regarded and most successful lawyers at the Supreme Court" in Denmark. He emerges as the top name in the jurisdiction in our research this year."
2023: Nikolaj Bjørnholm: Winner of Corporate Tax
2020: Bodil Tolstrup: Winner of Corporate Tax
2018: Nikolaj Bjørnholm: Winner of Corporate Tax
13th Annual IBA Finance & Capital Markets Tax Conference
Bodil Tolstrup spoke on the tax litigation panel alongside formidable colleagues: Jonathan Schwarz (Temple Tax Chambers, London), Liesl Frida Fichardt (Quinn Emanuel Urquhart & Sullivan, London); Christopher Slade (Aird Berlis, Toronto, Ontario); and Stefano Petrecca (CBA Studio Legale e Tributario, Rome).
Bjørnholm Law successfully completed a MAP between Denmark and the UK resulting in full elimination of double taxation. The MAP under the EU Arbitration Convention was a result of a successfully negotiated settlement with the Danish tax authorities.
Bodil Tolstrup and Nikolaj Bjørnholm (correspondent to European Taxation) have written a note on the final Danish decision from the Supreme Court on beneficial ownership with respect to dividends following the ECJ Decision in the “Danish Cases” For more information, please see European Taxation Journal, vol 63, issue 5 (2023). Link to note
Substantial victory in court case. Our client, an IT provider offered new customers introduction discounts aimed at eliminating or mitigating the penalties to be paid by the new customer to its previous service provider for early termination. The discount was however granted by a cash contribution to the customer paid upfront to mitigate the financial impact of the penalties to the former provider. The Danish tax authorities ruled that the upfront cash discounts were not deductible as operating expenses as they related to the expansion of the business. The oral hearing before the court was scheduled in August 2023. However the Ministry of Taxation gave in before the hearing and accepted in full the substantial claims made by the taxpayer.
23rd annual, U.S. and Europe Tax Practice Trends Conference
Nikolaj Bjørnholm has been member of the conference planning board and will speak in the panel “Managing Uncertainty in Transfer Pricing: Evolving Methods and Current State of APA Play” co-chaired by Joe Duffy, Matheson, Dublin. The co-panelist are Markus Baur, Tax Director, Transfer Pricing, IBM, Vienna, Mark van Casteren, Huygens Quantitative Tax Consulting B.V., Amsterdam, Nils Harbeke, Pestalozzi Attorneys at Law Ltd, Zurich, Lisandra Ortiz, Miller & Chevalier Chartered, Washington, DC and Marco Valdonio, Maisto, Milan. The conference is organised by American Bar Association, in cooperation with the IBA and the US IFA branch. For more information, see here.
12th Annual IBA Finance & Capital Markets Tax Conference
Bodil Tolstrup spoke on the tax litigation panel alongside formidable colleagues: Liesl Frida Fichardt (Quinn Emanuel Urquhart & Sullivan, London); Caroline Ciraolo (Kostelanetz, Washington, DC); Angel Garcia Ruiz (Garrigues, Madrid); Andrea Silvestri (Bonelli Erede Lombardi Pappalardo Studio Legale, Milan); Christopher Slade (Aird Berlis, Toronto, Ontario); and Benjamin Twardosz (Cerha Hempel Rechtsanwälte Gmbh, Vienna).
Bodil Tolstrup and Nikolaj Bjørnholm (correspondent to European Taxation) have written a note on another High Court Decision on the EU Arbitration whether or not the taxpayer’s MAP request had been rightly denied by the Danish tax authorities. The note discussed the decision and its ramifications. For more information, please see European Taxation Journal 2022, volume 29 : here
Nikolaj Bjørnholm co-chaired together with Sarah Paul of Evershed Sutherland, New York an ethics panel on the impact of GAARs on client advice at the 22nd Annual U.S. and Europe Tax Practice Trends Conference held virtually on April 1, 2022. The panelist were Thierry Boitelle, Geneva, Rachel Fox, Dublin and Eloise Walker, London. GAARs, whether developed as economic substance doctrines over decades of precedence, or formulated in tax laws, have always been important to consider. The recent OECD and EU trends of written GAARs/PPTs, combined with increased taxpayer transparency and public demand for payment of fair taxes, have changed the landscape. The panel discussed GAARs and their ethical implications, including: Ways in which tax opinion practice is changing and how practitioners can protect themselves from clients seeking to rely on loopholes and glitches that might be impacted by GAARs; Disclaimers and questions to clients re: non-tax purposes, along with these ways in which these disclaimers and questions have changed over time (e.g., from 2000 to 2022); Ethical issues if a specific anti abuse provision is not applicable but a GAAR could be; Ethical rules that bind, or should bind, regulators and tax authorities with respect to GAARs; Whether there are limitations on a law firm’s ability to take on certain matters involving GAARs, and what ramifications should be considered from a regulatory perspective; Whether there is a tendency to encourage the use of binding tax rulings due to uncertainty created by the GAARs.. The conference was organised by the ABA, the IBA and the US IFA Branch.
Nikolaj Bjørnholm appointed temporary judge with the Court of Appeal of Eastern Denmark from 1 August 2022 through 31 October 2022.
The Court of Appeal of Eastern Denmark acts as court of appeal for the decisions rendered by the district courts and hears both civil and criminal cases but may also act as first instance court in civil cases concerning matters of principle. Cases brought before the Courts of Appeal are heard by a panel of 3 High Court judges and are in ordinary criminal cases supplemented by 3 lay judges and in jury trials supplemented by 9 jurors.
The temporary appointment as appeal court judge prevents Nikolaj from practicing law. Thus, in the period 1 August 2022 through 31 October 2022 all matters will be handled by partner Bodil Tolstrup, whom have worked with Nikolaj since 2005 and since 2016 as partner of the firm.
Bodil Tolstrup and Nikolaj Bjørnholm (correspondent to European Taxation) have written a note on first Danish decisions on beneficial ownership following the ECJ Decisions in the “Danish Cases”. The note describes the Danish High Court’s decisions in the first beneficial ownership case decided since the ECJ decisions in Skatteministeriet v. T Danmark (Case C-116/16) and Skatteministeriet v. Y Denmark (Case C-117/16). For more information, please see European Taxation Journal 2021 Issue 10 : Denmark – First Danish Decisions on Beneficial Ownership following the ECJ Decisions in the “Danish Cases” here
ITR (International Tax Review) has recently published the 2022 editions of the guides; World Tax and World TP. Notably, Bjørnholm Law is ranked tier 1 in Tax Controversy and one of out of two law firms with a highly regarded transfer pricing individual. Both Bodil Tolstrup and Nikolaj Bjørnholm are individually ranked as leaders and highly regarded. Find more information for World Tax (firm ranking) here and World Tax (ranking of individuals) here. For more information on World TP look here.
Bodil Tolstrup has become member of the Tax Committee of the General Council of the Danish Bar and Law Society. The Danish Bar and Law Society is governed by the General Council which has three permanent advisory committees one of which is the Tax Committee.
We are pleased to be shortlisted by ITR EMEA Tax Award in three categories (Denmark Tax Firm of the Year, Denmark Transfer Pricing Firm of the year, Denmark Tax Disputes Firm of the Year).
In the spring of 2021 Bjørnholm Law prevailed in a High Court transfer pricing case with respect to a loss making company. The taxpayer prevailed in 2018 before the National Tax Tribunal, which inter alia ruled that the mere presence on the Danish market did not generate benefits for the wider group, that warranted a compensation to the Danish subsidiary. The Ministry of Taxation brought the matter before the ordinary courts requesting first instance proceedings before the High Court due to the principal nature of the dispute. The oral hearings were scheduled in the Spring of 2021 but shortly before the Ministry of Taxation decided to withdraw the appeal.
Nikolaj Bjørnholm will co-chair together with Kat Saunders Gregor of Ropes & Gray a transfer pricing panel at the 21st Annual U.S. and Europe Tax Practice Trends Conference to be held virtually on March 22-25 2021. The panelist are in-house experts and an OECD representative: Sven Bremer, Head of Transfer Pricing, Siemens, Munich, Stuart Chessman, Vivendi S.A., New York, NY, Francesca Fracassi, Q8 Kuwait Petroleum Italia S.p.A., Rome and Mayra Lucas, Senior Advisor, Transfer Pricing, OECD, Paris. The panel will focus on the impact of the pandemic on transfer pricing policies and operations, including OECD guidance. Panelists will look at the interplay between these dynamics and other developments, including the Coke case in the US, the Apple state aid decision and the Adecco decision in Denmark. In addition, the panel will feature the perspectives of tax executives on navigating changing TP laws and substantiation requirements during this turbulent economic period. The conference is organised by American Bar Association, in cooperation with the IBA and the US IFA branch. For more information, see here
In the Chambers 2021 ranking of Bjørnholm Law both Nikolaj Bjørnholm and Bodil Tolstrup are ranked. Find more information see here
Nikolaj Bjørnholm has as correspondent to European Taxation published by the IBFD written an article highlighting the aspects of Denmark’s legislative programme for 2020/21 that would be of interest to an international audience. The article discussed, inter alia, COVID-19 tax measures, measures in response to OECD and EU initiatives (including amendments to the loss utilization rules, PE definition and CFC rules), the green tax reform, transfer pricing measures and R&D incentives. For more information, please see European Taxation Journal 2021 Issue 1 : Denmark – The Legislative Programme for 2020/2021 – IBFD here
Nikolaj Bjørnholm has written the Denmark chapter to the commentary on the EU Council Directive 2017/1852 on tax dispute resolution. The commentary which is edited by Raul-Angelo Papotti and published by Wolters Kluwer currently covers 11 EU countries. For more information, see here
Bodil Tolstrup and Nikolaj Bjørnholm have written an article published by the International Transfer Pricing Journal discussing the Danish Supreme Court ruling in the Adecco, where the Supreme Court overturned the High Court ruling. The dispute concerned the arm’s length nature of trademark royalties. Find more information here
In the WWL Who’s Who Legal Corporate Tax 2020 both Bodil Tolstrup and Nikolaj Bjørnholm are ranked as leading corporate tax controversy practitioners. Find more information here
Nikolaj Bjørnholm has written an article published by the International Transfer Pricing Journal discussing the Danish High Court ruling in the Sandoz Transfer Pricing Matter – TNMM inclusion of Booked Goodwill When Comparing with Benchmarks? The dispute concerned whether under the TNMM, the exclusion by Sandoz of Goodwill amortizations were justified when comparing its EBIT margin with those of a benchmark study. Find more information here
Client Choice has ranked Bodil Tolstrup as Client Choise Winner 2020 for Denmark. Find more information here
Nikolaj Bjørnholm has written an article published by the International Transfer Pricing Journal discussing the Danish High Court ruling in the Adecco case. The dispute concerned the arm’s length nature of trademark royalties. Find more information here
Nikolaj Bjørnholm was panelist in the panel “Significant International Tax Cases” at the 9th Annual IBA Finance & Capital Market Tax Conference held in London. Find more information here
In the spring of 2019 Bjørnholm Law prevailed in two cases.
In May 2019 the National Tax Tribunal found in favor of our client in a transfer pricing dispute concerning allocation of risk and thus accepted that group related counterparties could bear the risk of the other party’s failure to take delivery / deliver goods without this being separately priced. The decision has not been appealed to the courts. The decision is not published as the factual circumstances could not be sufficiently anonymized.
In March 2019 our client and the tax authorities reached a settlement whereby our client obtained a refund of excess surcharge (“restskattetillæg”) of a significant mDKK amount (equaling +90% of the original claim). The case had been pending at the National Tax Tribunal for more than two years when Bjørnholm Law was retained by the client in December 2018.
Bjørnholm Law has contributed to the latest edition of ”Tax Management International Forum” concerning Tax Reporting Units. Read our contribution here Denmark March 2019
Nikolaj Bjørnholm will speak at the 19th Annual U.S. and Europe Tax Practice Trends Conference to be held in Paris 3-5th April 2019. The conference is organised by American Bar Association. Find more information here
Once again Nikolaj Bjørnholm will be a panelist and the topic will be “Transfer Pricing Cases and Dispute Resolution Mechanisms”.
Landmark transfer pricing case on business restructuring stands. On 8 September 2018, the Danish Tax Tribunal decided in favor of a taxpayer in a TP case on business restructurings (OECD TPG, chapter IX). The ruling is now final as the Danish Ministry of taxation has decided not to appeal. The ruling from the Tax Tribunal can be found here In the case the tax authorities claimed that significant accounting costs / losses incurred by a Danish subsidiary upon closure of a Danish production plant should be reimbursed by the multinational parent company as a taxable compensation. The Tax Tribunal ruled that the closure did not result in a transfer of something of value (neither tangible nor intangible assets were transferred) and likewise the closure did not result in changes to any existing contractual arrangements which would warrant reimbursement between third parties. Thus, the mere fact that a subsidiary suffered significant accounting costs / losses due to group decision to terminate Danish operations did not in itself warrant a TP correction. Prior to the ruling from the Danish Tax Tribunal, the case also gave rise to a dispute on access to MAP under the EU Arbitration Convention (90/436), as the tax authorities alleged that the request for MAP did not met the minimum requirements set in the code of conduct. The tax payer also prevailed on this matter. My article on the decision by the High Court has been published by the IBFD in European Taxation, December 2016, page 534-540. The article contains a description of the facts and arguments. The ruling from the High Court can be found here Bjornholm Law is proud to have represented the taxpayer in both cases.
Once again Nikolaj Bjørnholm will speak at the Annual Conference of the International Bar Association to be held in Rome in October 2018. The topic will be “New Trends in the Relationship Between Tax Administrations and Taxpayers”. In the panel will be tax officers from the UK and Italy, a professional from the banking sector and leading private practice tax lawyers.
The Tax Tribunal has decided in favor of the taxpayer in a transfer pricing case concerning business restructurings under chapter IX of the OECD TPG. Bjornholm Law represented the taxpayer.
Bjørnholm Law has contributed to the latest edition of Practising Law Institute’s Treatise that is produced in conjunction with PLI’s “Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018”. Read our contribution Denmark June 2018
SKAT indførte i 2017 som et forsøg muligheden for Alternative Dispute Resolution (ADR) i transfer pricing-sager. Siden da har SKAT gennemført i alt fire ADR-sager, og Bjørnholm Law har bistået i tre af disse sager. På baggrund af denne erfaring er det fortsat Bjørnholm Laws opfattelse, at ADR er et godt supplement til sagens løsning.
Together with head of Danish Competent Authority and lead mediator Bo Darling Larsen, Bodil Tolstrup and Nikolaj Bjørnholm presented the concept Alternative Dispute Resolution (ADR) and their experience and thoughts during a training day organized by the tax directors of leading Danish corporations.
Bjørnholm Law har bidraget til Bloombergs seneste ”Tax Management International Forum” som omhandler Acquisition Financing. Læs vores artikel her.
ITR World Tax 2018 has been published and we are proud to be placed in Tier 3-Denmark given that we were established only a year ago. We will do our best to move higher next year.
På baggrund af, at Skatterådet har truffet den første afgørelse om anvendelsen af den generelle misbrugsklausul i ligningslovens § 3, har vi skrevet en artikel i Skat Udland (SU 2017, 147).
Bjørnholm Law har holdt oplæg i Dansk foreningen for EU-skatteret om det nye EU-direktiv vedrørende gensidig aftaleprocedure (MAP) og voldgift i skattesager. Se vores plancher fra mødet her.
Nikolaj Bjørnholm has participated as speaker/panelist on the Transfer Pricing Controversy Panel at the ABA 17th Annual Tax Planning Strategies U.S. and Europe Conference in Barcelona.
Nikolaj Bjørnholm has participated in the 6th Annual IBA Tax Conference as co-chair of the panel discussing International Tax Dispute Resolution.
Nikolaj Bjørnholm er en af landets mest erfarne skatteprocedører og blandt de meget få skatteadvokater, som siden erhvervelse af møderet for Højesteret i 2000 har ført mere end 15 sager for Højesteret. Nikolaj er ifølge en undersøgelse fra 2014, den næstmest vindende skatteadvokat for Højesteret. Nikolaj er opført som ledende inden for sit felt i alle udenlandske publikationer så som Chambers, Who´s Who Legal; International Tax Review, Best Lawyers og International Law Office, hvor klienterne omtaler Nikolaj som følger: “talented”; “intelligent, creative and responsive”; “fast and goes straight to the issue”; “exceptionally good”; and “particularly strong in international tax and litigation”.
Nikolaj har gennem hele sin karriere ligeledes udgivet bøger om skatteret og en lang række skatteretlige artikler i både danske og udenlandske publikationer. Nikolaj har været korrespondent for Tax Notes International; European Taxation og BNA/Bloomberg.
Nikolaj blev cand. jur. fra Københavns Universitet i 1991 og HD i revision og regnskabsvæsen i 1996 fra CBS. Efter et kortere ophold ved EU-Kommissionen har Nikolaj siden 1992 arbejdet som advokat (og siden 2003 partner) hos store danske / nordiske advokatfirmaer: Bech-Bruun (1992 – 2010); Hannes Snellman (2011 – 2013) og Plesner (2014 – 2016). I 2016 stiftede Nikolaj Bjørnholm Law sammen med Bodil Tolstrup.
Nikolaj er medlem af the International Bar Association (officer of the Taxation Committee 2003–2004 og 2009-2010); the American Bar Association; the International Fiscal Association (Dansk Skattevidenskabelig Forening); Det Danske Advokatsamfund og Danmarks Skatteadvokater.
Bodil Tolstrup er specialiseret i førelse af skattesager. Hun har repræsenteret en bred vifte af klienter fra personer og små virksomheder til venture fonde og fagforeninger. Bodil er forfatter til en række artikler udgivet af både danske og udenlandske tidsskrifter, og hun er korrespondent for BNA/Bloomberg.
Bodil Tolstrup blev cand.jur. fra Københavns Universitet i 2002. Herefter arbejdede hun som sagsbehandler i Landsskatteretten (2003 – 2005). Siden 2005 har Bodil arbejdet som advokatfuldmægtig / advokat hos store danske / nordiske advokatfirmaer: Bech-Bruun (2005 – 2010); Hannes Snellman (2011 – 2013); og Plesner (2014 – 2016). I 2016 stiftede hun Bjørnholm Law sammen med Nikolaj Bjørnholm.
Nikolaj Bjørnholm
Advokat (H), HD(R)
Attorney-at-law, Partner
T. +45 30 93 71 93
Bodil Tolstrup
Advokat (L)
Attorney-at-law, Partner
T. +45 20 12 06 90
