Keywords
VAT exemption, ancillary service, service, rental, apartments
The Danish Tax Agency assessed that the total “package” consisting of a plurality of services provided at the conclusion of a membership agreement could not be regarded as a subsidiary benefit for the rental of some rental housing, but instead had to be regarded as an independent main benefit covered by the VAT Act. § 4 pieces. 1.
It was emphasized that the tenants were free to decide whether they wanted to enter into a membership agreement or not, and that it would be artificial to regard the rental benefit and the acquisition of a membership agreement as a single benefit. Therefore, the acquisition of a membership agreement had to be considered as an end in itself.
Source: skat.dk
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