- The Danish Customs and Tax Administration clarified VAT obligations for board member fees.
- A lawyer on a foreign foundation’s board invoiced fees with VAT included.
- The lawyer sought clarification on VAT exemption for these fees.
- The Tax Council found the lawyer had no individual responsibility or risk.
- The foundation bore the economic risk from board decisions.
- The lawyer was not liable for VAT on the board fees.
- The lawyer did not conduct independent economic activities.
Source: news.bloombergtax.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.
