Only if your farming activities qualify as a commercial business for tax purposes, can you deduct any losses from other personal income and, for example, apply the rules of the business tax scheme.
SKAT has for a number of years taken a particular interest in all types of part-time farming operations, from large stud farms breeding thoroughbred horses to small arable farms.
The assessment of whether a part-time farm is a commercial business or not depends on a wide range of factors, and even if a part-time farm has suffered a loss for a number of years, it may still qualify as a commercial business for tax purposes.
TVC Law Firm can provide an assessment of whether there is a basis for appealing against a decision by SKAT. We have many years of experience in handling appeals for part-time farmers.
During appeal proceedings, it will often be relevant to arrange an expert appraisal of the operations and financial position of the part-time farm. We also have extensive experience in handling expert appraisals of part-time farms.