Omnibus tax bill scraps coffee duty, zero-rates books from July

Businesses, publishers, volunteers, seniors and property owners face a broad Finance Act 2026 tax package under bill L 36, tabled on 7 October 2026Retsinformation. The bill re-tables bill L 125, which lapsed at the general election, minus the chocolate-duty abolition. Urgent passage by 12 November 2026 is requested so the senior and childminder deductions reach 2027 advance assessmentsRetsinformation.

The coffee duty (§§ 11-11 a of forbrugsafgiftsloven) is abolished from 1 January 2027Retsinformation. Firms holding duty-paid stock on 1 January 2027 can claim refunds for unopened bags or containers on a specified stock statementRetsinformationRetsinformation, only for goods for production or saleRetsinformation, only above DKK 500Retsinformation, with the request in the customs and tax administration's hands by 14 January 2027Retsinformation.

Books go to zero VAT from 1 July 2027 (§ 34(1)(18) of momsloven)Retsinformation: supplies of books including electronically supplied books carry no VATRetsinformation while sellers keep input-VAT deductionRetsinformation. Lending and streaming are excluded — library lending and subscription streamingRetsinformation serve different consumer needs from buying a book, so EU law allows zero-rating supplies alone; audio files qualify only where they reproduce a textRetsinformation.

A new exercise and music-tuition deduction (§ 8 Z of ligningsloven)Retsinformation covers paid, documented spending on commercial exercise and music tuitionRetsinformation for taxpayers aged 30 or more at year-endRetsinformation, from providers VAT-registered in Denmark or another EU/EEA country at paymentRetsinformation. Providers may, by agreement, report the spending to the tax administration from income year 2027. The cap is DKK 1,750 for 2026Retsinformation and a basic amount of DKK 1,250 (2010 level, indexed under § 20) from 2027Retsinformation; no deduction where public subsidies were granted or the cost is deducted elsewhereRetsinformation.

Volunteer reimbursements improve: association payments to unpaid board members and voluntary helpers assisting in the association's tax-exempt activity under § 7 M, covering expenses up to the § 7 M(1) basic amount, are disregarded in municipal means-testingRetsinformation for health supplements, supplementary pension benefits and related benefits (§§ 9-11 consequentials).

The supplementary estate duty on inheritances to siblings' children is abolished for estates and acquisitions chargeable in 2027 or laterRetsinformation: siblings and their children join the exempt circle in § 1(2)(g)Retsinformation, leaving only siblings' grandchildren in § 1 aRetsinformation.

In-house software development gets immediate expensing up to DKK 3,641,600 (2010 level, about DKK 5 million at 2026 level) per year for employee salary costsRetsinformation, deductible when paid and joint for jointly taxed groups; it applies from 1 January 2025Retsinformation.

Childminders' standard deduction rises from 60 to 65 per cent from income year 2026 (§ 9 H)Retsinformation. The extra senior employment deduction is raised and stretched from 2 to 5 years before state pension age (§ 9 J)Retsinformation: 8.5 per cent up to a basic amount of DKK 26,900 (2010 level) for 2026-2029Retsinformation, then 10 per cent up to a basic amount of DKK 31,850 (2010 level, indexed under § 20) from 2030Retsinformation. The senior deduction applies for the five latest years before pension age from income year 2026Retsinformation so it reaches 2027 advance assessments.

Adding further property to a joint mortgage under tinglysningsloven § 37 a costs a fixed DKK 1,825 instead of variable dutyRetsinformation, and transformer stations up to 24 kV owned by a grid company count as operating equipment for § 37 a securityRetsinformation. Commencement is the day after promulgationRetsinformation, with coffee, estate-duty, registration-duty and transformer provisions from 1 January 2027Retsinformation and zero VAT on books from 1 July 2027Retsinformation. Legal basis: Forslag til lov om ændring af lov om forskellige forbrugsafgifter, momsloven, ligningsloven og forskellige andre love (L 36).