Psychotherapist Training VAT-Exempt, But Not Exempt from Payroll Tax, Rules Danish Tax Council

• 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.

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