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26 February 2021

Recent Supreme Court Ruling in Test Case Regarding Registration Fee in the Restructuring of Companies

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In a recent ruling, the Danish Supreme Court established that partnerships are only liable to pay the fixed registration fee of DKK 1,750 to the Land Registry and not additionally the variable registration fee of 0.6% of the sum of transfer of ownership in cases of changes of title in connection with “asset inflow”. This ruling confirms that partnerships and limited liability partnerships may utilize the Danish Registration Fee Act’s rule on fee reduction.

Frantz Sigersted-Rasmussen

Partner

+45 30 37 96 80

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Jep Becher Jensen

Senior Associate

+45 30 37 96 25

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Marie Lundsgaard Jonesen

Associate

+45 30 37 96 85

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