- Tax authorities change practice regarding correction (total repayment) of previous deductions following a court ruling. There will no longer be a total repayment of deductions for changes in use related to the use of real estate covered by VAT regulations. When a taxable person constructs a real estate property for a VAT taxable activity and changes the use to a solely VAT-exempt activity, there will now be a tax on withdrawal in the future.
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.
