Denmark Tax Agency Posts Decision Clarifying VAT Exemption for Holiday Rentals With Free Services

The Danish Customs and Tax Administration June 14 posted online National Tax Court Decision No. SKM2024.328.LSR, clarifying the VAT exemption under Section13 of the VAT Act for travel agencies arranging holiday home rentals. The taxpayer, a travel agency, inquired whether the exemption would be affected if the homeowner decided to include free access to third-party services, like a water park. The free access wasn’t separately stated in the rental prices and the taxpayer couldn’t opt out of offering the access. The Tax Agency found that the taxpayer was covered by the special regime for travel agencies under Section 67 of ...