- Skatterådet could not confirm that there is a VAT deduction for expenses related to the construction of parking spaces for employees’ personal motor vehicles.
- The operation of personal motor vehicles is subject to deduction restrictions.
- Skatterådet considered previous decisions that stated that expenses for renting parking spaces are not eligible for VAT deduction.
- The renovation of the parking lot includes the establishment of a new entrance to minimize interference with other commercial traffic.
- The old entrance has been closed, and the existing parking spaces have been resurfaced and marked to accommodate the new entrance.
- The renovation also includes the installation of a new security system to restrict access to the parking lot during regular working hours.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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