Ask for money: How sales are taxed private collections, including wine collections

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Ask for money: How sales are taxed private collections, including wine collections

On 22 June 2021, the National Tax Court issued a decision on taxation on the sale of wine from a taxpayer's wine collection. The Land Tax Court indicated that, in this case, the profits from the sale of wine should be taxed. The decision was discussed in these columns on 8 January 2022. The taxpayer took the case to the courts, where the Court in Frederiksberg reached a somewhat different result in August 2023.