Denmark Tax Agency Clarifies Business Registration for VAT, A-Tax, AM Contributions

The Danish Customs and Tax Administration Oct. 27 posted National Tax Court Decision No. SKM2025.586.LSR, clarifying business registration for VAT, A-tax, and labor market (AM) contributions. The taxpayer, a Danish company, applied for business registration, stating that its director managed the company. The Tax Agency denied the registration, finding that a different individual managed the taxpayer, that the taxpayer was a continuation of a bankrupt company, and that the registration would be used for tax evasion. Upon review, the National Tax Court found that: 1) documentation didn’t show that the director held real decision-making authority; 2) the taxpayer was at ...