The Tax Authority changes its practice regarding the taxable rental of rooms in hotels and similar establishments. The VAT obligation no longer includes the requirement that the lessor and the hotel must be the same entity. Section 13, paragraph 1, number 8 of the VAT Act regulates the leasing of real estate. The VAT Directive and the Vacation Home Act are relevant legal bases.
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.
