- On April 29, 2025, Skatterådet issued a binding response (SKM2025.293.SR) confirming that imported biscuits with cocoa filling are not subject to chocolate tax on the entire product. However, coverage tax applies to the taxable components as outlined in chapter 1 of the law, with the entire filling weight considered taxable under the chocolate tax law. Questions regarding taxation solely on cocoa and cocoa butter content, along with two other questions, were dismissed as ineligible for a binding response.
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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