Appendix 11B: VAT exemptions applied in Denmark

Appendix 11B: VAT exemptions applied in Denmark

The following are VAT exempt according to the Danish VAT Act:

1.  

   •     Health and welfare.

2.  

   •     Education.

3.  

   •     Subscriptions to trade unions, professional and other public interest bodies.

4.  

   •     Non-profit sports, sports competitions and physical education.

5.  

   •     Some cultural activities, such as admission to museums, exhibitions, zoos and performance of a cultural nature supplied by public bodies and eligible bodies.

6.  

   •     Literary, compositional and other artistic activities.

7.  

   •     Land (special regulation on sale of new buildings and building sites).

8.  

   •     Insurance.

9.  

   •     Finance.

10.  

    •     Betting, gaming and lotteries.

11.  

    •     Postal services rendered