- A chess association asked whether membership fees and tournament entry fees could be VAT-exempt as a cultural activity.
- The association aims to promote chess, is open to all ages and occupations, and is a member of the Danish Chess Union.
- The Tax Council confirmed that fees paid after 1 January 2027 are VAT-exempt under Section 13(1)(6) of the Danish VAT Act.
- The decision was based on chess being considered to have characteristics and importance similar to part of Denmark’s cultural heritage, like bridge in a prior ruling.
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.
