A business which arranges for the renting out of assets covered by sections 15 O, 15 Q and 15 R of the Tax Assessment Act on behalf of a taxpayer must each year report the rental income obtained from these activities through the business in the preceding calendar year to the income register, see sections 3 and 4 of the Danish Act on an Income Register (Lov om et indkomstregister). We refer to section 43(1) and (2) of SIL.