Denmark Tax Agency Clarifies VAT-Exempt Intermediary Services for Online Holiday Home Rentals

The Danish Customs and Tax Administration May 20 posted online City Court Decision No. SKM2026.241.BR, clarifying VAT-exempt intermediary services for online holiday home rentals. The taxpayer, a holiday home rental portal, arranged Danish holiday home rentals to German customers on behalf of Danish holiday home rental companies for commissions. The taxpayer claimed a VAT exemption, arguing that it acted in its own name, and that the Tax Agency found that the similar services of competitors were exempt intermediary services for the period at issue. On appeal, the City Court found that: 1) the taxpayer didn’t act in its own name ...