The EU extends a special VAT exception to Denmark for private use of company vehicles
04 Nov 2026Effective: 29 Oct 20260 views
Who is affected:
Danish companies that provide vehicles to employees for private use; Danish tax administration
Summary
The EU Council extends Denmark's permission to apply a special VAT rule on the private use of company vehicles. This exception departs from the general European VAT regulations.
Detailed analysis
PRO
Implementing Decision (EU) 2026/2482 extends the authorization granted to Denmark to maintain a special measure that departs from Article 75 of Directive 2006/112/CE on VAT. This article regulates the taxable base when business assets are used for private purposes, especially vehicles. Denmark may continue applying its…
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