- Applicant received a grant of 191,635 DKK for young farmers in 2023
- The grant amount was taxable in 2023, but payment was subject to certain conditions
- Suspensive conditions, such as purchasing machinery and meeting labor requirements, delayed the taxation point
- Resolutive conditions, such as registration in the CVR and registration, did not affect the taxation point
- Applicant had to maintain the conditions for 3 years, or else the grant would have to be repaid
- Expenses for consulting in connection with the grant application could be deducted as operating costs
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.
