On May 28, 2025, Skattestyrelsen published a binding answer (SKM2025.296.SR) from the Tax Board (Skatterådet) concerning VAT and payroll tax. The case involved a lawyer who, as a board member of a foundation, had invoiced board remuneration with VAT and sought confirmation that it was not subject to VAT. Skatterådet determined the lawyer was not an independent economic operator because they did not act in their own name, direction, or responsibility, and the foundation bore the economic risk. Consequently, the board remuneration was not subject to VAT.
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.
