The Danish Customs and Tax Administration issued a Tax Council Binding Answer (No. SKM2026.54.SR) on Jan. 28, 2026, clarifying VAT deduction rules for management services provided by a Danish subsidiary of an EU-established AIF manager to its group‑affiliated parent. The ruling indicates that the taxpayer cannot be confirmed to be entitled to a full VAT deduction for costs used for both taxable domestic services and financial services delivered to its nonresident parent.
It clarified that a Danish subsidiary of an EU‑established AIF manager cannot be confirmed to be entitled to a full VAT deduction for costs used for both taxable domestic services and financial services delivered to its nonresident parent.
It was posted online on Jan. 28, 2026.
The Danish Customs and Tax Administration issued the Binding Answer.
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