Danish Court Holds Director Personally Liable for VAT of Unregistered Business

• The Danish National Tax Court clarified directors’ personal liability for taxes of unregistered businesses.
• A company director was held personally liable for VAT after operating without proper tax registration.
• The court found the director grossly negligent for starting and continuing business without registration.
• As a result, the director is personally responsible for the company’s unpaid VAT.

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.

---

---