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ProposedTax

Proposal: payroll tax removed for zoological facilities and aquariums

Official title (in Danish): Forslag til folket­ings­beslut­ning om ligestilling af zoologiske anlæg og akvarier med museer i forhold til lønsumsafgift

Parliamentary resolution · B 40 (2026-27) · Skatte- og Vækstministeriet

All proposals for parliamentary resolutions by Liberal Alliance

In short

Reading time: 1 min
  • Proposed by: Liberal Alliance (Katrine Daugaard and Alex Vanopslagh)
  • What is proposed:
    • The proposal calls on the Danish Parliament to require the government to submit a bill in the 2026-27 parliamentary year.
    • The bill must amend the Payroll Tax Act so that zoological facilities and aquariums are exempt from payroll tax in the same way as museums.
  • Who would be affected: The proposal concerns zoological facilities and aquariums.
  • When: The proposal has not been adopted yet. A proposal for a parliamentary resolution is not an act and does not change the rules by itself. If the Danish Parliament adopts it, it is usually a call on the government to act.

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.

What the proposal says:

  • The government must submit a bill amending the Payroll Tax Act in the 2026-27 parliamentary year.
  • Zoological facilities and aquariums must be exempt from payroll tax in the same way as museums.

Sources and original

Read the official text (in Danish) →

The case at the Danish Parliament (ft.dk)

Source: the Official Report of the Danish Parliament (Folketingstidende) and ft.dk

Translated from Danish · The Danish version and the original source apply.

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  • Square: the case ended here, e.g. because the bill was rejected or withdrawn.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.
  1. Introduced · 30 October 2026
    Status in the Danish Parliament: Fremsat
    Folketingets Åbne Data – sagstrin: fremsættelse
  2. 1st reading · 3 December 2026
    Scheduled by the Danish Parliament
  3. Adopted or rejected
    Awaiting the Danish Parliament