Tax Council Rules Royalty Payments for Designers’ Successors Subject to VAT, Not Exempt

• Royalty payments are not exempt from VAT according to the tax council
• The case involves successors of two designers transferring rights to a factory
• The tax council could not confirm VAT exemption for royalties under the VAT Act
• The exemption for services by authors and artists does not apply to these royalties

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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