Capital gains

Gains on Real Estate

Gains and losses on real property are a core practice area at PrivatRevision. On a daily basis, we work with the optimisation of real estate gains and, in particular, with the exemption provisions applicable under Danish tax law.

Our PrivatRevision team has authored several academic theses and articles on this subject, and we possess extensive experience in real estate gains arising from proceedings before the tax authorities and appellate bodies.

We provide assistance regarding gains and losses on residential properties and holiday properties, as well as on commercial properties, land, and development projects, addressing both tax and VAT implications.

Gains on shares

Gains and losses on listed securities are subject to relatively strict regulation. Tax planning in this area will often be limited to determining whether the taxpayer is subject to taxation on a realisation basis or a mark-to-market basis, and whether the shareholdings should be held as free assets, within pension schemes, or through an investment company.

For unlisted securities, there are typically more options. This also includes gains or investments in options, futures, purchase rights, and employee stock programs.

At PrivatRevision, we have extensive experience with the taxation of a wide range of securities, covering both straightforward and complex tax situations. We advise private individuals and corporate groups, including guidance on stock option plans and similar incentive schemes.Other types of capital gains—such as currency gains, gains on receivables, and other financial profits—also frequently fall within our area of expertise.