The operation of a rental business entails a bookkeeping obligation in accordance with the Bookkeeping Act
Traders who carry out rental business are obliged to book under the Bookkeeping Act. As a result, they must submit a declaration of capital after the minimum requirement notice.
However, the Danish Customs and Tax Agency has stated in a communication of 26 February 2002 that employees and the like who rent out only a single room, a single cottage or a simple year-round residence are exempt from submitting a declaration of capital.
Disclaimer
The above information is for guidance purposes only, and we accept no responsibility for decisions made based on this information without prior individual advice. We accept no responsibility for errors or omissions.
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