National Tax Court’s decision in SKM2022.264.LSR on VAT liability when renting a holiday apartment

In SKM2022.264.LSR , the National Tax Court has taken a decision on whether the letting of a holiday apartment should be qualified as the letting of immovable property exempt from VAT, cf. the VAT Act § 13, subsection 1, no. 8, 1st point, or as a VAT-liable hotel-like rental business, cf. VAT Act § 13, subsection 1, no. 8, 2nd point

The Tax Agency has not yet prepared a steering signal on the significance for Danish practice of the National Tax Court’s decision in SKM2022.264.LSR . The steering signal is expected to be issued during 2023. Access to re-admission after approval of practice is not conditional on the Tax Agency having published a steering signal on re-admission. The possibility of extraordinary resumption is conditional on the derived claim not being time-barred under property law.

Source: skat.dk

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