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16 January 2018

Denmark implements significant changes to excise duties effective from 1 January 2018

The Danish Government has agreed to implement significant changes to the Danish excise duties, where some charges are completely abolished and planned increases of other charges are cancelled.

Effective 1 January 2018, Denmark has introduced excise duty changes as follows:

Excise duties have been abolished on:

  • Tea
  • Disposable lighters
  • Additional duty on alcopops

Planned excise duty rate increases have been cancelled for:

  • Chocolate
  • Wine
  • A number of smaller excise duties such as coffee

The excise duty rate on nuts has been reduced in half, compared to the 2017 rates and it is expected that the excise duty on nuts will be abolished as of 1 January 2020.

The legislation has not yet been published but it is expected that excise duties will be abolished as of 1 January 2019 with retrospective effect on:

  • PVC foils
  • PVC and phthalates

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CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young P/S, Copsenhagen

  • Bente Thenning
    bente.thenning@dk.ey.com
  • Anne-Mette Høiriis
    anne-mette.hoeiriis@dk.ey.com

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ATTACHMENT

PDF version of this Tax Alert

Document ID: 2018-5131

 
 

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