- VAT Exemption Clarification: Denmark has clarified its VAT exemption for services provided by authors and artists, including performing artists, effective January 2025, ensuring that services directly linked to their creative work remain exempt.
- New Limitations Introduced: The revised VAT law specifies that the exemption does not apply to the transfer of intellectual property rights (e.g., copyrights, patents) or the supply of licenses for copyrighted works by parties other than the author or artist.
- Focus on Artistic Activities: The exemption continues to cover activities closely tied to artistic work, such as performances, creative outputs, and certain journalistic activities, while clearly delineating the boundaries of the exemption.
Source Marosa
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