- The Danish Tax Council confirmed that the psychotherapy education in question qualifies as vocational training and is exempt from VAT.
- The education targets individuals aiming to become self-employed psychotherapists or employees seeking to enhance professional skills.
- The program is considered competence-giving due to its duration and approval by the Danish Psychotherapist Association.
- The education is not classified as a course activity, regardless of its profit motive or business focus.
- The psychotherapy education is not exempt from payroll tax, as it is not covered by the specific laws listed in the payroll tax legislation.
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.
