The Danish Tax Council has issued a binding ruling (SKM2025.291.SR) on May 21, 2025, concerning VAT exemption for services provided by a non-profit umbrella organization to its member associations. The Council found that while some administrative services were not exempt under § 13, stk. 1, nr. 19 of the VAT Act, all services, including representation and administrative support, were ultimately deemed VAT-exempt under §§ 13, stk. 1, nr. 4 and 21. This decision clarifies the scope of VAT exemption for non-profit organizations providing services to their members.
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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