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Tax Liability for Non-Profit Fund Organizing Events: A Legal Overview

  • Spørger is a business-oriented foundation supporting initiatives for a charitable purpose
  • It is part of the organization around X and aims to support beneficial initiatives including X by planning and hosting events
  • Spørger organizes Y, an event generating revenue from ticket sales, food, drinks, and merchandise
  • The Tax Council cannot confirm VAT exemption for Spørger’s revenues under VAT law section 13, paragraph 1, number 21
  • VAT exemption requires the taxable person to inherently serve a charitable purpose and engage in transactions related to hospital treatment, social security and assistance, child and youth protection, education, political, union, philanthropic organizations, sports, and culture, which Spørger does not fulfill

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.

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