National Tax Tribunal ruled that two legally connected entities should be considered as one investor

• A company complained to the National Tax Tribunal about a binding ruling
• The Tax Council could not confirm that management services provided by the company to a department in an investment institution were exempt from VAT
• The department had only two investors who were affiliated
• The National Tax Tribunal ruled that two legally connected entities should be considered as one investor for the purpose of determining if an investment institution is engaged in collective investment.

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.