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Denmark Tax Agency: VAT Liability Increase and Non-Approved Input VAT Deduction on Rental Home Construction

  • Danish Tax Agency clarifies VAT liability increase and non-approved input VAT deduction on rental home construction
  • National Tax Court Decision No. SKM2024.234.LSR posted online on April 19
  • Taxpayer, a project company in a parent company’s group, engaged in real estate investment and rental activities
  • Company built terraced housing for residential purposes while declaring deductions for input VAT

Source: news.bloomberglaw.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.

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