Denmark Tax Agency Clarifies VAT Deductions on Acquisition of Medical Clinic’s Assets

The Danish Customs and Tax Administration Jan. 14 posted online Tax Council Binding Answer No. SKM2025.10.SR, clarifying VAT deductions on the acquisition of a medical clinic’s assets. The taxpayer, a company, planned to take over the operation of a medical clinic and acquire all its assets, except for the clinic’s external number and associated capacity. Despite the taxpayer believing it was entitled to a VAT deduction, the Tax Agency found that the asset transfer fell outside the scope of the VAT Act and that, accordingly, the taxpayer wasn’t entitled to a VAT deduction. The Tax Council agreed with the Tax ...