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Peter Ko­erv­er Schmidt

Professor

Emner
Jura Skatteret Samfund

Primary research areas

Dan­ish Tax Law
De­du­cing val­id law through sys­tem­at­ic and thor­ough ana­lys­is of rel­ev­ant leg­al sources.
In­ter­na­tion­al Tax Plan­ning and Anti-Avoid­ance Rules
In­ter­pret­a­tion and ap­plic­a­tion of gen­er­al anti-avoid­ance rules (GAAR’s) and spe­cif­ic anti-avoid­ance rules (SAAR’s).
Tax­a­tion and in­equal­ity
Design and ap­plic­a­tion of rules on tax­a­tion of wealth and wealth trans­fers.
EU and In­ter­na­tion­al Tax Law
Align­ment with re­quire­ments in EU law and tax treat­ies.

What ex­cites me most about tax law is that it af­fects every­one, every­where, in (al­most) everything we do. Tax law is com­plex, vast, and a corner­stone of our so­ci­ety

My research helps: 

Taxpayers to better understand the legislation 

Courts and the tax administration to apply the law 

Policymakers to evaluate and design expedient tax rules 

Publications

See all publications

august 2025

Designing Net Wealth Taxes

Challenges in Valuing Shares in Unlisted Companies

Henrik Skar

Simone Traini

Pe­ter Ko­er­ver Sch­midt, Professor

Erlend Thinn Solheim
Go to publication

2025

Designing Net Wealth Taxes

Challenges in Valuating Shares in Unlisted Companies

Henrik Skar

Simone Traini

Pe­ter Ko­er­ver Sch­midt, Professor

Erlend Thinn Solheim
Go to publication

Recent research projects

Re­think­ing Entrepreneur­ship

What is the in­flu­ence of en­tre­pren­eur­i­al­ism bey­ond the mar­ket­place? How does en­tre­pren­eur­i­al­ism shape our un­der­stand­ing of so­cial in­equal­ity, ca­reers, and grand so­ci­et­al chal­lenges?
https://www.rethinkingentrepreneurship.com/

In­ter­pret­a­tion of Tax Le­gis­la­tion

We ex­plore meth­od­o­lo­gic­al dif­fer­ences and sim­il­ar­it­ies between coun­tries' in­ter­pret­a­tion of tax le­gis­la­tion. Our out­put will be a Gen­er­al Re­port presen­ted at the Con­gress of EATLP in Athens, 2026.
https://www.eatlp.org/

Outside activities

Mem­ber of The Dan­ish Tax Law Coun­cil , 2021 -

The Tax Law Coun­cil is an in­de­pend­ent, per­man­ent com­mit­tee fo­cus­ing on leg­al cer­tainty and sim­pli­fic­a­tion.
Link to the website of the Tax Law Council

Aca­dem­ic Ad­visor, COR­IT Ad­vis­ory , 2017 -

Speak­ing at cli­ent events, and par­ti­cip­a­tion in writ­ing pro­jects, e.g. co-au­thor­ing art­icles for journ­als and books.
Link to the website of CORIT Advisory

Sub­ject Con­sult­ant, DJØF For­lag , 2022 -

Ad­vising the pub­lish­er about needs and op­por­tun­it­ies in the mar­ket for pub­lic­a­tion of re­search and text­books in tax law.
Link to the website of DJOEF Publishing