The Danish Customs and Tax Administration Sept. 17 posted City Court Decision No. SKM2025.527.BR, clarifying the deductibility of various business expenses. The taxpayers, a holding company and its subsidiaries, challenged the denial of business expense deductions for tour guide commission payments, travel expenses, and advertising costs. On appeal, the City Court found that: 1) the deductibility of commission payments for tour guide services requires that the payments be made through a bank, so the denial of amounts exceeding the statutory threshold was correct; 2) for certain expenses, it was impossible to verify whether the individuals actually received payment given the ...