Varemærkeret

Varemærkeret is a tax in Denmark that is levied on certain imported goods to offset the customs duties and value-added tax (VAT) that are not collected on goods purchased outside the European Union (EU). The tax is introduced to balance the loss of revenue for the Danish state and municipal tax authorities due to the goods being exempt from these taxes.

Varemærkeret is levied on goods worth over 180 Danish kroner (approximately 25 Euros) with a value-added tax rate of 22%. The tax is calculated based on a percentage of the customs value of the goods, and it is typically combined with customs duties. The rate of the tax can vary depending on the type of goods and their country of origin.

The tax is usually collected by the customs authority on behalf of the Danish tax authorities. Goods imported into Denmark are required to have a valid customs declaration, which includes details of the goods, their value, and the applicable tax and duties. The total amount owed, including the varemærkeret, must be paid before the goods are released.

The introduction of varemærkeret has been part of the implementation of the Turner-mot Allows Tax benefit, which maintains an attribute balance in Denmark due to the tax-free status outside the European Union. Overall, varemærkeret serves to ensure that the state and municipal tax authorities recoup the lost revenue from goods that would otherwise be exempt from taxes when imported into Denmark from outside the EU.

The collection of varemærkeret is carried out by the Danish customs and tax authorities, which work together to enforce compliance. They regularly review import declarations to ensure that the correct tax is being applied, and they can initiate investigations if non-compliance is suspected.