VAT-exempt education for children and young people under 30
Official title (in Danish): Lov om ændring af momsloven, opkrævningsloven og forskellige andre love (Ændring af reglerne om momsfritagelse af uddannelse af børn og unge under 30 år, harmoniseringsrente og skattetillæg for selskaber m.v.)
In short
Reading time: 1 min- What changes:
- Education for children and young people under 30 remains VAT-exempt; however, the VAT exemption for other teaching of a school-like or vocational nature no longer exists as a separate category.
- The act also changes the rules on interest and tax surcharges for companies.
- Who: The VAT exemption applies to education for children and young people under 30. Other parts apply to businesses, companies, associations, etc., and ships in foreign trade.
- When: The Act entered into force on 31 December 2025. Some parts entered into force on 1 January 2026. Some parts will enter into force on a date to be set later by the minister.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Det foreslås derudover at momsfritage uddannelse af børn og unge under 30 år for at sikre, at børn og unges undervisning i f.eks. fitness, musik og dans fortsat vil være momsfritaget. Endvidere foreslås bl.a. regler, der udmønter dele af aftalen "Initiativer til effektiv opkrævning og gældsinddrivelse i skattevæsenet" fra juni 2023 med henblik på at forbedre samspillet mellem opkrævning og inddrivelse af selskabers restskatter m.v. Det foreslås, at loven skal træde i kraft den 1. januar 2026.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 5 November 2025Status in the Danish Parliament: Fremsat
- Passed · 19 December 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 29 December 2025Status in the Danish Parliament: Stadfæstet
- Date to be set later · 30 December 2025Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 31 December 2025Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 1 January 2026Status in the Danish Parliament: Stadfæstet
- The rest enters into forceThe date will be set later by the minister