VAT Exemption for Insurance Business Transfers: Employee and Asset Transfer Agreements Assessed

• The case concerns VAT and the transfer of employees and assets within an insurance group, specifically whether the transfer qualifies as a VAT-exempt partial business transfer.
• The Tax Council cannot confirm that a specific agreement on the transfer of employees and assets does not trigger VAT liability.
• The Tax Council confirms that such an agreement does not affect the VAT exemption of a prior business transfer.
• The Tax Council declines to answer whether the applicants meet the conditions for Danish VAT group registration.

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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