The new rule means that payments to heirs must be subject to VAT if the payments exceed DKK 50,000.

The new VAT on rights law does not cover payments to individual rights holders, but applies to heirs or other parties who licence artists' rights. The requirement applies from 1 July 2025.


Rights to music and other artistic works are inherited

Copyright is valid for 70 years after the year of the author's death, which means that the royalties earned by the deceased's works/recordings through Koda and Gramex must be distributed to their heirs. Rights to remuneration from Filmex and Performex in connection with film and TV are also inherited.

If you have inherited rights and have questions about remuneration and VAT, you can contact the management companies for help and information.

 

 

VAT legislation and entitlement payments

From 1 July 2025, rights payments to artists are generally subject to VAT.

This means that management organisations, publishers or similar that charge for copyright will be subject to VAT.

Artists are still exempt from VAT when receiving royalties.

See the detailed rules in VAT Act and Skat.dk.