Global Daily Tax News, Denmark Legislates To Waive Tax On Coffee, Chocolate, Books, (Mar 9, 2026)

Draft legislation has been tabled in Denmark's parliament that would, among other things, repeal the nation's taxes on chocolate and other sugary products and on coffee and introduce a zero rate of value-added tax for books, including e-books.

Bill L 125 provides that the Chocolate Tax Act and Section 11 of the Act on Various Consumption Taxes, providing for the coffee tax, would be repealed with effect from July 1, 2026, with a refund mechanism for existing stock.

The chocolate tax is payable on chocolate and products including sugar – including chewing gum, liquorice products, and marzipan – and substitute goods. It is payable at a rate of DKK25.97 per kilogram for products where the content of added sugar exceeds 0.5 grams per 100 grams, and DKK22.08 per kg for products where the content of added sugar does not exceed 0.5 grams per 100 grams.

Meanwhile, the coffee tax is charged at a rate of DKK 6.39 per kilogram of raw coffee, DKK7.67 per kilogram of roasted coffee, and DKK16.61 per kilogram of coffee extract.

The legislation also provides for the expansion of the current value-added tax zero rate for newspapers, including newspapers delivered electronically, to books, including electronically delivered books and audiobooks.

The legislation also provides for a new deduction for spending by persons aged 30 and over on physical education and musical education from January 1, 2026. The measure is intended to offset the impact on taxpayers of a ruling from the European Court of Justice that such supplies must be subject to VAT.

As well as not applying to supplies to persons aged under 30, the deduction will be unavailable for services provided by sports clubs and municipal music schools, as these continue to benefit from VAT exemption.

Other notable provisions in the draft legislation include the withdrawal of additional estate tax for inheritances received by siblings' children, and the extension of the additional employment deduction for seniors to five years before state pension age, up from two years.

The legislation has so far been tabled in parliament but has not been considered by lawmakers at first reading.