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Denmark Introduces Changes to VAT Law for Copyright Licensing in Artistic Activities

  • Denmark published Law No. 1695 on December 30, 2024
  • The law amends the VAT Act to align with EU regulations on copyright licensing
  • The key change is that the VAT exemption for artistic activities is now explicitly personal
  • The law will come into effect on January 1, 2025
  • It will apply to licenses related to the use of copyright from July 1, 2025 onwards

Source: retsinformation.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.

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