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Change in Practice for Loan Services in VAT Law – Reopening

  • Change in practice for VAT exemption regarding lending due to Skatterådet’s decision in SKM2023.328.SR
  • EU Court of Justice ruled on when a service should be considered a loan under the VAT Directive
  • Skatterådet’s decision in SKM2023.328.SR changes practice regarding financier contracts
  • Skatterådet addressed situations where capital is provided in connection with financier contracts

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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