Denmark: VAT amendments relating to copyright licensing

Amendments are effective January 1, 2025

Share
March 18, 2025

Law No. 1695, enacted on December 30, 2024, amends the Danish value added tax (VAT) law effective January 1, 2025, to provide—in alignment with EU copyright licensing regulations—that the VAT exemption for artistic activities applies solely to artists, not intermediaries, making copyright licensing by non-artists taxable.


For more information, contact a KPMG tax professional in Denmark:

Sebastian Houe | sebastian.houe@kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP\'s . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline