Global Daily Tax News, Denmark Disregards ECJ Ruling In Keeping VAT Exemption For Intellectual Games, (Jan 5, 2026)

Contrary to a ruling from the European Court of Justice, the Danish Tax Council has concluded that the card game bridge can be considered a cultural activity that is eligible for exemption from value-added tax.

The decision was taken ahead of plans to impose value-added tax on bridge associations, on membership fees and tournament fees, from January 1, 2026, in response to a ruling from the European Court of Justice that bridge cannot be exempt from VAT as a sport.

At its latest meeting on December 16, the Danish Tax Council, however, concluded that bridge should be relieved from VAT, maintaining current practice, as bridge is part of Danish cultural heritage.

The Minister of Taxation, Ane Halsboe-Jorgensen, said: "I am incredibly pleased that the Danish Tax Council has concluded that bridge can be considered part of the Danish cultural heritage - and that the many bridge associations can therefore continue to be exempt from VAT. The bridge associations around the country create a strong community that we must protect. I was therefore extremely disappointed that an EU ruling seemed to have the effect that VAT would have to be imposed on the bridge associations. No one in the Danish Parliament has ever wanted that. Therefore, it is really good news that the game of bridge can now be considered a cultural activity, and that the bridge associations do not have to pay VAT on their income."

Based on the Danish Tax Council's decision, the Danish Tax Agency has commenced work to clarify the potential consequences of the decision on other forms of intellectual sports beyond bridge. Therefore, the Danish Tax Agency has also decided to postpone the entry into force of the planned change in practice regarding intellectual sports until January 1, 2027.