Danish Court Declares RuneScape Gold Sales Subject to VAT in Landmark Digital Gaming Ruling

The Danish National Tax Court ruled that selling virtual gold in RuneScape constitutes a VAT-liable economic activity.
An individual earned DKK 2,551,527 (about EUR 341,000) from selling RuneScape gold in 2020, leading to a VAT assessment of DKK 510,304 (about EUR 68,500).
The individual appealed, claiming the activity was not VAT-liable, but the court found the scale and regularity of sales constituted a business.
The court agreed with the Tax Authority’s position but reduced the VAT liability due to a miscalculation in the original tax base.

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.