Denmark Tax Agency Clarifies Electricity Tax Refunds for Private, Commercial Use

The Danish Customs and Tax Administration Oct. 28 posted National Tax Court Decision No. SKM2025.598.LSR, clarifying electricity tax refunds for private and commercial use. The taxpayer, a Software as a Service (SaaS) business operating from a residence, had its electricity tax refund reduced to zero. The Tax Agency made the reduction based on its finding that the private share of electricity consumption using standard rates exceeded total invoiced electricity. Upon review, the National Tax Court found that: 1) part of the electricity consumption was presumably for commercial use, such as for a server that operated 24 hours per day; 2) ...