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Proposed

Bill: coffee duty abolished and new deductions introduced

Bill · L 36 A (2026-27)Official title (in Danish)

Official title (in Danish): Forslag til lov om ændring af lov om forskellige forbrugsafgifter, ligningsloven og forskellige andre love. (Afskaffelse af kaffeafgiften, indførelse af motions- og musik-un­der­vis­nings­frad­rag, forbedring af mulighederne for godtgørelse til visse frivillige, afskaffelse af tillægsboafgiften for arv til søskendes børn, forbedring af mulighederne for at fradrage lønudgifter til udvikling af software, forhøjelse af standardfradrag for dagplejere, forhøjelse af det ekstra be­skæfti­gelses­frad­rag til seniorer og udvidelse af perioden for fradraget til 5 år før pensionsalderen, fritagelse for variabel tinglysningsafgift ved inddragelse af anden eller yderligere fast ejendom i visse eksisterende sampantsætninger og kategorisering af små trans­former­sta­tion­er som driftsmateriel og driftsinventar)

In short

Reading time: 1 min
  • What is proposed:
    • The bill proposes abolishing the coffee duty and introducing a deduction for exercise and music lessons.
    • It also concerns the supplementary estate duty for the children of siblings who inherit, and more deductions for, among others, childminders and seniors.
  • Who would be affected: Coffee drinkers, people who take exercise or music lessons, the children of siblings who inherit, childminders, seniors, certain volunteers, and companies that develop software or own small transformer stations.
  • When: The bill has not been passed yet.

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 coffee duty is abolished.
  • A deduction for exercise and music lessons is introduced.
  • The supplementary estate duty for the children of siblings who inherit is abolished.
  • The standard deduction for childminders is increased, and the additional employment deduction for seniors is increased and applies 5 years before the pension age.

Sources and original

Official title (in Danish)Forslag til lov om ændring af lov om forskellige forbrugsafgifter, ligningsloven og forskellige andre love. (Afskaffelse af kaffeafgiften, indførelse af motions- og musik-un­der­vis­nings­frad­rag, forbedring af mulighederne for godtgørelse til visse frivillige, afskaffelse af tillægsboafgiften for arv til søskendes børn, forbedring af mulighederne for at fradrage lønudgifter til udvikling af software, forhøjelse af standardfradrag for dagplejere, forhøjelse af det ekstra be­skæfti­gelses­frad­rag til seniorer og udvidelse af perioden for fradraget til 5 år før pensionsalderen, fritagelse for variabel tinglysningsafgift ved inddragelse af anden eller yderligere fast ejendom i visse eksisterende sampantsætninger og kategorisering af små trans­former­sta­tion­er som driftsmateriel og driftsinventar)

Read the official text (in Danish) →

Source: the Danish Parliament (ft.dk)

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

Timeline

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  • Filled dot: this has happened. The date and the source are shown below the point.
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  • 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 · 7 October 2026
    Status in the Danish Parliament: Fremsat
    Folketingets Åbne Data – fremsættelse af originalforslaget (forslaget blev delt)
  2. 2. beh./Direkte til 3. beh. · 5 November 2026
    Status in the Danish Parliament: 2. beh./Direkte til 3. beh.
    Folketingets Åbne Data – sagstrin: 2. behandling
  3. Passed
    Awaiting the Danish Parliament
  4. Enters into force
    The date is not known yet