The Danish Tax Agency agreed that an I / S could be established to provide health professional staff without the addition of VAT to health professional company A, as well as X1 and X2, cf. section 13 (1) of the VAT Act. 1, No. 19.
In addition, the Danish Tax Agency assessed that the I / S within the VAT exemption could provide cleaning services as well as administrative services to the healthcare companies.
However, the Danish Tax Agency could not confirm that the independent group, instead of establishing an I / S, could be established under XX ApS and its CVR no.
Source: skat.dk