Transactions involving plots of land with foundations constitute transactions involving building plots

Bachmann/Partners Advokatpartnerselskab has assisted a client in a principled case concerning VAT on the transfer of plots of land with foundations, where the foundations had been cast before 1 January 2011. The case has been quite protracted and began with SKAT’s decision in the autumn of 2017, in which SKAT found that the transfer of plots of land with foundations cast before 1 January 2011 should be regarded as VAT-liable transfers of building plots.
In September 2021, the National Tax Tribunal decided that the transactions did not constitute VAT-liable transfers of building plots. The Ministry of Taxation brought the National Tax Tribunal’s decision before the courts, where the Western High Court, approximately four and a half years later, held that the transactions did constitute VAT-liable transfers of building plots.

There were no grounds for treating disallowed expenses in a majority shareholder company as disguised dividends for the majority shareholder

Bachmann/Partners Advokatpartnerselskab has assisted a client in a principled case concerning whether a majority shareholder should be taxed on an amount for which the majority shareholder’s company had been denied a tax deduction. In 2017, SKAT decided that the majority shareholder should be subject to dividend taxation on amounts for which the company had been denied deductions for the income years 2013 and 2014.
In 2023, the National Tax Tribunal changed SKAT’s decision and found that there were no grounds for subjecting the majority shareholder to dividend taxation. The Ministry of Taxation brought the National Tax Tribunal’s decision before the courts, and in a judgment of 10 April 2026, the District Court in Glostrup referred the case back to the Danish Tax Agency for renewed consideration. The case was heard by three judges at the District Court in Glostrup.