Denmark’s Official Gazette published Law No. 1695 on 30 December 2024 which amends the country’s Value Added Tax (VAT) Act to address the taxation of services provided by authors and artists, including performing artists, related to their authorship and artistic activities. These services will be exempt from VAT.
However, the licensing of copyrights by non-artists is subject to VAT. Additionally, it is clarified that the sale of copyrights does not qualify for exemption. The exemption also does not extend to services related to copyrights, patents, trademarks, and similar intellectual property rights, or the granting of those rights.
The law came into effect on 1 January 2025.