- The Tax Agency’s practice of correcting previously made deductions has been rejected by the Danish Court
- The Tax Agency is changing practice so that total repayment of deductions for changes in the use of immovable property no longer has to be made
- The change applies to immovable property covered by the regulatory rules in §§ 43-44 of the VAT Act
- In the event of a change in use from sale to VAT-free rental, withdrawal taxation must be applied going forward
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.
