Lars Kjeldsen

Partner, Attorney-at-law

Primary areas of practice


Tax law




Lars Kjeldsen is an attorney and partner at Nyborg & Rørdam with right of audience before the Supreme Court since 1991. Lars is one of our most experienced attorneys, and he is engaged in court cases and arbitration proceedings, tax law and litigation against public authorities. Lars serves as arbitrator in a number of national and international arbitration proceedings and is a certified arbitrator.



Lars has been appointed as an arbitrator in international and national arbitration proceedings more than 40 times.

Lars serves as counsel to the Instruction Commission.

Lars has served as counsel to the Tax Case Commission.

Lars acts as lay representative in connection with the Commission for Investigation of the Danish Tax Authority.

Lars has conducted the legal inquiry regarding sexual abuse within the Catholic Church in Denmark.

Lars has acted as lay representative in connection with an official investigation against a permanent undersecretary and a head of department in the Danish Ministry of Justice in 2014.

Lars has also participated in the Tvind case for five years as court-appointed defense counsel and has served as court-appointed defense counsel for Stein Bagger.

Lars is a very experienced advocate before the Supreme Court and the European Court of Justice. In this connection, he has conducted a number of major cases of principle, including:

Realdanmark 3 (Bang/Grønborg) (UfR 2009.2142)
 - Commented in the Danish Securities Trading Act, volume 2, 2011, page 417 – 419, ”Revision- og Regnskabsvæsen” (Auditing and Accounting) no. 1, 2007, page 40 – 47, “Børs- og Kapitalmarkedsret” (Stock Exchange and Capital Market Law) 2012, page 632 – 634. Bernard Gomard, ”Juridisk Tidsskrift” (Legal Journal) no. 2, 2007. Paul Krüger Andersen, ”Aktie- og Anpartsselskabsret” (Limited Liability Company) 12th edition 2013, page 38, 351, 355 and 379.

Hans Markus Kofod against the Danish government (judgment of the European Court of Justice of 5th July 2007)
 - Commented by Søren Friis Hansen in ”Skattepolitisk Oversigt” (Tax Policy Overview) no. 5, 2007, page 265. Erik Werlauf in ”Tidsskrift for Skatter og Afgifter” (Journal of Taxes and Duties) 2007, no. 592. Jeppe R. Stockhøj, ”Skat Udland” (Tax Abroad) no. 2007 347. Thomas Boker, ”Tidsskrift for Skat” (Journal of Tax) 2007 no. 685 and Søren Næsborg Jensen, ”SR-Skat” (SR-tax) no. 2008 no. 2, page 124.

J.T. Ross Jackson against the Danish government (UfR 2009.757H)
 - Commented by Hans Jørgen Mailand, TfS 2009.344.

Voma Holding A/S against the Danish Ministry of Taxation (UfR 2011.2235H)
 - Commented by Jan Guldmand Hansen and Nikolaj Vinther in SR.2012.184.

The Crown against Jakob Scharf in connection with the case of the publication of the book ”7 år for PET” (7 years for the Danish Security and Intelligence Service, PET) (UfR 2020.1818)
 - Commented by professor, ph.d. Trine Baumbach in TfK 2020.395

Memberships and honorary offices

  • Member of the board of directors of the Danish Supreme Court Bar Association
  • External examiner at the University of Copenhagen
Born 1955
Admission to practise law 1985
Right of audience before the Danish Supreme Court 1991

  • 2010: External examiner at the University of Copenhagen and the University of Aarhus
  • 2007: Certified arbitrator
  • 1992- : Nyborg & Rørdam Law Firm
  • 1991: Allison & Humphreys Law Firm, London
  • 1989-91: Nielsen & Nørager Law Firm
  • 1983-88: Per Walsøe Law Firm
  • 1982-83: Tutor at the University of Copenhagen in law of property and obligations
  • 1982-83: Principal in the Department of the Ministry of Justice

  • 1982: Master of Laws (University of Copenhagen)
  • 1981: Special subject exam in Maritime Law (University of Oslo)
  • 1981: Studies at Scandinavian Institute for Maritime Law

  • External lecturer in arbitration proceedings at the courses held by The Association of Dan-ish Law Firms since 2012
  • External lecturer in law of property and obligations at the University of Copenhagen
  • External lecturer in tax law and supreme court litigation at the courses held by the General Council of the Danish Bar and Law Society

Language: English

+45 33387002
[email protected]
Secretary: Tina Juul Kristensen ([email protected])
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