Update on Treatment of Negative VAT Declarations for Legal and Auditor Costs Post-Bankruptcy

• The Tax Authority changed its practice regarding the treatment of negative declarations regarding VAT on auditor and lawyer costs, including the curator’s fee received after the bankruptcy estate is closed.
• The Tax Authority has been made aware of inconsistencies in the original directive.
• Some probate courts have allowed curators in certain bankruptcy estates to apply for VAT refunds from the Tax Administration after the estate is closed. This practice is now incorporated into the Tax Authority’s practice in the current directive.

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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