Share this post on

Deduction of VAT & intra-group loans: Skatterådet’s clarification

  • Spørger is a joint registration of companies with the main purpose of producing and selling X
  • Spørger incurred costs related to refinancing the group’s debt
  • The right to deduct VAT should be calculated according to both sections 38, paragraph 2, and 38, paragraph 1 of the VAT Act
  • If the costs of refinancing debt are invoiced to subsidiaries, the deduction right in the joint registration is not covered by section 37, paragraph 1 of the VAT Act


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.


VAT news
VAT news