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Denmark Clarifies VAT Exemption Scope for Investment Fund Management Services

  • The Danish Tax Agency clarified the VAT exemption for management of investment funds.
  • A company provided technical, environmental, and financial due diligence services to an investment fund considering renewable energy projects.
  • The Tax Council determined these services were not related to real estate, as real estate assessment was not the main element.
  • The clarification was issued in Tax Council Binding Answer No. SKM2026.180.SR.

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.



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