- Danish Tax Agency issued a control signal on VAT treatment of loan services
- Investor must pay in cash lump sum and receive return on future profits from sale of development project
- If project is sold to capital fund with rental guarantee, investor does not acquire ownership rights
- Investor cannot demand repayment of purchase price for financier contract at end of contract
- Finance contracts where investors lend capital for percentage return on profit from development projects are considered loans
Source: news.bloombergtax.com
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.
