Chocolate tax – marzipan mass as a sub-product in wreath cake

• Request for clarification on whether chocolate and sugar tax should be paid when making a marzipan cake for resale
• The marzipan used in the cake was considered taxable under the chocolate tax law
• Tax council ruled that no tax should be paid when the marzipan is used in a finished product made by the taxpayer

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.