Entry into Force: Guidance Signal Excluding Certain Alternative Investment Funds from VAT Exemption on Management Fees

Published 9 May 2020

PrintCategory: Taxation / VAT

On 7 May 2020, a guidance signal which excludes certain alternative investment funds from VAT exemption on management fees entered into force.

According to the guidance signal, AIFs that are managed by managers registered under section 9 of the Danish AIFM Act are not considered subject to supervision and will accordingly not qualify for VAT exemption pursuant to the Danish VAT Act’s rules on VAT exemption on management fees for management of investment undertakings.

See our previous news feed on the guidance signal here.

The guidance signal (in Danish) is available here.

Tags:  Danish RegulationManagement Remuneration


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