- The Danish Tax Council confirmed that any payment of the security provided under contract § 34, subsection 2, should be made without VAT, as it constitutes compensation without consideration and thus falls outside the scope of the VAT Act.
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.