- Y pays compensation to the Inquirer in accordance with the compensation agreement
- The compensation amount received by the Inquirer from Y is subject to VAT
- The purpose is to clarify whether the compensation amount constitutes a taxable consideration
- Inquirer and Y have separate lease agreements with A for premises in the same property
- In a compensation agreement, Inquirer agrees to give consent to Landlord for Y to transfer their lease to a competitor
- Inquirer receives a compensation amount from Y for giving consent
- Inquirer’s lease agreement with Landlord states that rent is subject to VAT
- Y’s lease agreement with Landlord also states that rent is subject to VAT
- Y is not allowed to transfer the lease to a competitor without Inquirer’s consent
- The agreement is subject to confidentiality due to tax authorities’ obligations
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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