Who lobbies and attains lobbying success during the implementation of tax policies? Little is known about ex post lobbying outside the American context. To address this gap, I examine participation patterns and lobbying success during the implementation of tax policy in the neo-corporatist context of Denmark. Specifically, two implementation tools are considered - executive orders and binding public rulings - both in isolation and comparatively. Using data from public consultations, the analyses will be two-pronged. On the one hand, a quantitative, explorative analysis will be conducted to examine patterns of participations, preferences of the lobbying actors etc. On the other hand, several hypotheses from the established interest group literature will be put to the test in this novel setting, including that business actors are best mobilized and that lobbying success is more likely to occur when public visibility is low.