Bill: The tax on chocolate, confectionery and coffee is abolished
Official title (in Danish): Forslag til lov om ændring af lov om forskellige forbrugsafgifter, lov om midlertidig nedsættelse af straffen for overtrædelse af skatte- og afgiftslovgivningen vedrørende midler på udenlandske konti m.v. og konkursloven og om ophævelse af chokoladeafgiftsloven. (Afskaffelse af chokolade- og sukkervareafgiften og kaffeafgiften)
In short
Reading time: 1 min- What is proposed:
- The bill proposes to abolish the taxes on chocolate, confectionery and coffee.
- This is done by repealing (that a rule stops applying) the rules on coffee tax and the Chocolate Tax Act, and by amending and correcting references in other acts.
- Who would be affected: Companies and others who pay tax on coffee, chocolate and confectionery.
- When: The bill did not become law (Forkastet).
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.
If the bill is passed:
- The rules on tax on raw and roasted coffee and coffee extracts are repealed.
- The Chocolate and Confectionery Tax Act is removed from the annex to the act on temporary reduction of penalties.
- The Bankruptcy Act no longer mentions the act on tax on chocolate and confectionery.
Sources and original
Read the official text (in Danish) →
Source: the Danish Parliament (ft.dk)
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget er en delvis genfremsættelse af lovforslag nr. L 125, folketingsåret 2025-26, 1. samling, der bortfaldt som følge af folketingsvalg. Lovforslag nr. L 125 om bl.a. afskaffelse af chokolade- og sukkerafgiften og kaffeafgiften blev fremsat af skatteministeren den 25. februar 2026. Formålet med lovforslaget var at udmønte bl.a. den del af aftale om finansloven for 2026 indgået den 23. oktober 2025 mellem SVM-regeringen og Det Konservative Folkeparti, der vedrører afskaffelse af chokolade- og sukkervareafgiften og kaffeafgiften. Med dette lovforslag genfremsættes de dele af lovforslag L 125, der vedrører afskaffelse af chokolade- og sukkervareafgiften og kaffeafgiften, med henblik på at lovforslaget kan blive behandlet og vedtaget af Folketinget, således at det kan træde i kraft den 1. juli 2026, som forudsat i lovforslag nr. L 125.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
How to read the timeline
- Filled dot: this has happened. The date and the source are shown below the point.
- Empty dot: an upcoming step. The date may be known or not known yet.
- Square: the case ended here, e.g. because the bill was rejected or withdrawn.
- "The date is in the source, but entry into force has not been confirmed yet" (or just "not confirmed yet") means the date has passed, but the source does not yet show that the law or rule has entered into force. We only change the status when the source confirms it.
- Introduced · 12 May 2026Status in the Danish Parliament: Fremsat
- Rejected · 25 June 2026The case ended here.Status in the Danish Parliament: 3. beh./Forkastet