Denmark Tax Agency Clarifies VAT Exemptions for Negotiation Technique Courses Regarding Specified Professional Organizations

The Danish Customs and Tax Administration Jan. 15 posted Tax Council Binding Answer No. SKM2026.24.SR, clarifying VAT exemptions for negotiation technique courses regarding professional organizations under Section 13(1)(3) of the Danish VAT Act. The taxpayer, an independent negotiation consultant whose primary income stemmed from training shop stewards, sought clarification on whether negotiation technique courses would remain VAT-exempt after Jan. 1. Upon review, the Tax Council found that: 1) the courses constituted vocational training with primarily a professional purpose, given that the skills were used by shop stewards in their roles; 2) even though the business was profit-seeking, the courses were ...