Based on SKM2020.329.LSR , the Danish Tax Agency changes the practice for when VAT-exempt companies are liable for VAT when they transfer their tangible and intangible assets.
The change in practice is that such a transfer is not considered a delivery for consideration, cf. section 8 (1) of the VAT Act. 1, 1st sentence, on the contrary, and the transfer is therefore not covered by the VAT Act. It is a condition for the exemption from the VAT obligation that there has been no right to full or partial deduction in connection with the assets.
Source: skat.dk
