Mario Fernandez

Attorney
Senior Director
mario fernandez
Location
Language
English

Mario Fernandez is an experienced VAT specialist and has, for more than 20 years, dealt with international VAT and VAT on transactions (M&A). 

Mario is recognised by Chambers as well as The Legal 500 within ‘Tax’. 

He provides advice to Danish and international companies, Danish pension funds and financial institutions, equity funds and venture funds. 

Mario is widely experienced in managing and driving major transactions, including mergers and acquisitions, due-diligence processes, reorganisations, real-estate transactions, as well as handling aspects of Danish and international VAT planning, including VAT in a financial model. 

He is also widely experienced in advising enterprises on partial VAT deduction, including treatment of VAT, payroll tax, procedures for VAT-group registration and cross-border transactions. 

In addition, Mario provides advice on regulatory, technical and VAT-related issues within betting and gambling, including land-based and online gambling.  

Mario represents the Association of Danish Law Firms on the VAT liaison committee of the Danish Tax Agency and is a part-time lecturer in VAT law at the University of Copenhagen.

Moreover, he is Chairman of the Executive Committee of Landbased Gambling Association Denmark. 

Qualifications
Education
Master (VAT and indirect taxes), Aarhus University
2007
Master of Law, University of Copenhagen
1999
Memberships

The Danish Lawyers’ Tax Law Association 

Experience
Recent highlights
  • Tax assistance in relation to Heimstaden Bostad’s EUR 9.1bn acquisition of Akelius' residential portfolio in Denmark.
  • Tax assistance in relation to Trinseo's EUR 1.137bn acquisition of Arkema's PMMA buisness.
  • Led the indirect tax stream in major Danish pension funds PKA and PFA's acquisition of 50% of the Walney Extension (commitment MEUR 670) – to be the world’s largest offshore wind farm.
Career highlights

Attorney, Director, DLA Piper Denmark, since 2021 

Attorney, Lundgrens, 2015-2021 

VAT Advisor, Deloitte, 2010-2015 

VAT Advisor on M&A, KPMG, 2008-2010 

Positions of trust

Chairman of the Executive Committee of Landbased Gambling Association Denmark 

Other positions

Representing the Association of Danish Law Firms on the VAT liaison committee of the Danish Tax Agency

Part-time lecturer in VAT law (the sale and purchase of enterprises) at the University of Copenhagen 

Rankings
Chambers

Mario is recognized by Chambers within 'Tax'.

"Mario Fernandez offers fantastic support."

"He has very longstanding indirect tax experience combined with good commercial reasoning."

"Mario's work is brilliant. He is quick, technically very good and gives practical advice and assessment."

"He is available all the time and his work is very precise," and further highlights his "entrepreneurial approach."

Legal 500

Mario is recognized by The Legal 500 within 'Tax'.

"Mario Fernandez is the leading expert in indirect taxes and VAT."

"Mario Fernandez is one of the leading VAT and indirect tax lawyers in Denmark."

"Jakob Schilder-Knudsen and Mario Fernandez are both outstanding tax and VAT advisers. They have expertise that is second to none in the Danish market."

"Mario Fernandez is the tax expert that we have utilised and we are very pleased with his service."

"Amazing insight into domestic and foreign tax rules and regulations. Perfect execution in both boardroom and courtroom."

"Mario Fernandez is very strong on VAT."

Insights

Contributor of the VAT chapter in the book “IP-law crossover”, Danish Intellectual Property Law IV, (published in Danish only), Gjellerup & Gads Forlag, 2015