Denmark Tax Agency Clarifies VAT Treatment of Continuing Education Courses in Body Therapy

The Danish Customs and Tax Administration May 8 posted online Tax Council Binding Answer No. SKM2026.220.SR, clarifying the VAT treatment of continuing education courses in body therapy. The taxpayer, a sole proprietorship owned by a psychotherapist, offered two specified education programs and sought clarification on whether they were VAT-exempt as professional education. The Tax Agency contended that the programs weren’t VAT-exempt as professional education. Upon review, the Tax Council upheld the Tax Agency’s decision, finding that: 1) both programs primarily targeted professionals and provided skills usable in their occupations, and, therefore, constituted vocational training; 2) the programs were structured as ...