The Danish Customs and Tax Administration Jan. 16 posted National Tax Court Decision No. SKM2026.35.LSR, clarifying the income tax treatment of employer-paid festival trip expenses. The taxpayer, an employee, received employer-paid transport, meals, and access to a festival. The Tax Agency increased the taxpayer’s taxable income based on the value of the benefits. The taxpayer appealed, arguing that participation was mandatory, business-oriented, and offered no private advantage. On appeal, the National Tax Court found that: 1) the event’s program consisted largely of meals and leisure activities at the festival site, without direct and concrete income-generating business content; 2) the taxpayer’s ...