Denmark has published Law No. 1695 of 30 December 2024 in the Official Gazette, which amends the VAT Act to align with EU regulations on copyright licensing. The key change is that the VAT exemption for artistic activities is now explicitly personal, applying only to artists themselves, and not to intermediaries. As such, the licensing of copyrights by non-artists is subject to VAT. It is also clarified that the sale of copyrights remains outside the exemption. Law No. 1695 entered into forc…