Tax Exemption for School Education: Policy Change and Reassessment by Tax Administration

• Skattestyrelsen changes practice regarding VAT exemption for school and university education.
• Change is based on EU Court rulings in cases C-449/17, C-47/19, and C-373/19.
• VAT exemption applies only to education involving transfer of broad and varied knowledge and skills.
• Exemption covers students’ deepening and development of knowledge and skills as they progress and specialize.
• EU Court rulings challenge Danish practice of exempting single-subject education like language and music.

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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