As a rule, you are not subject to VAT if:

• Your total annual royalty payments as an heir are less than DKK 50,000.
• The royalty payment was earned before 1 July 2025.
• You only receive royalty payments from your own activities as an artist or rights holder.

Important: If you receive royalty payments both as an heir and as an artist, the two types of income are treated separately. The same applies if you receive royalty payments earned both before and after July 1^st, 2025.

You will typically be liable for VAT if, as an heir, you normally receive more than DKK 50,000 per year in royalty payments across collecting societies.

You will also be liable for VAT if you already know that your total royalty payments as an heir this year will exceed DKK 50,000.

If your VAT status changes, you can always update it here on Filmex.dk.

All heirs must register their VAT status on Filmex.dk no later than September 1^st 2026, regardless of whether they are liable for VAT.

Log in using MitID and confirm whether you are:

• VAT registered
• Not VAT registered

Important: If you do not register your VAT status, Filmex cannot distribute royalty payments to you.

If you are liable for VAT, you must:

• Register for VAT with the Danish Tax Agency.
• Obtain a VAT registration number (CVR number) on Virk.dk if you do not already have one.
• Register your VAT status and VAT number on Filmex.dk.

You are then responsible for reporting and paying VAT to the tax authorities yourself.

Read more about VAT registration at Skat.dk.

If you are not liable for VAT, you simply need to register your VAT status here on Filmex.dk.

Filmex will then continue to distribute your royalty payments in the same way as before.

You can already register your VAT status here on Filmex.dk.

You must register your VAT status with Filmex no later than September 1st 2026, regardless of whether you are liable for VAT. If you do not register your VAT status, we cannot distribute royalty payments to you as an heir.

• Select “Log in” in the top right-hand corner.
• Log in using your MitID.
• The first time you log in, you must register your email address.
• Once logged in, select “Arvinger & Moms” (Heirs & VAT).
• On this page, state whether you are liable for VAT.
• If you are liable for VAT, click the green button in the “Momspligtig (Self-Billing)” (VAT Registered (Self-Billing) box at the bottom of the page.
• If you are not liable for VAT, click the green button in the “Ikke momspligtig” (Not VAT Registered) box at the bottom of the page.
• Follow the instructions and sign with your MitID.

If your VAT status changes, you must update your information here on Filmex.dk.

For example, this may happen if, later in the year, you receive additional royalty payments as an heir from other collecting societies, causing your total annual royalty payments to exceed DKK 50,000.

Conversely, you may have registered as liable for VAT because you expected to exceed the DKK 50,000 threshold but later find that your total annual royalty payments remain below that amount.

The rules apply to royalties earned from July 1st 2025 onwards.

For Filmex, this will first affect the distribution made in September 2026, as that distribution includes royalties earned after July 1st 2025.

Royalty payments earned before July 1st 2025 are not covered by these rules and will continue to be paid without VAT. This will be shown on your payment specification.

This means Filmex issues an invoice on your behalf, with VAT added on top of the royalty payment. You therefore receive the payment including 25% VAT.

If you are VAT registered, Filmex will no longer report the payment to the Danish Tax Agency on your behalf. It is therefore your own responsibility to both report and pay the VAT to the tax authorities.

You can read more about VAT reporting and payment here:
https://skat.dk/erhverv/moms

If, as an heir, you receive less than DKK 50,000 in total royalty payments, these payments are not subject to VAT.

Payments from Filmex will continue as before. This means that the amount is paid without VAT and is reported by Filmex to the Danish Tax Agency as B-income subject to labour market contributions (AM-bidrag).

VAT (Value Added Tax) is a tax that, in certain cases, is added to a payment and must subsequently be reported and paid to the government by the person receiving the payment.

If, as an heir, you receive more than DKK 50,000 per year in royalty payments – for example, from Filmex, Koda and Gramex combined – you will be subject to VAT.

If you are liable for VAT as an heir, 25% VAT will be added to the royalty payment you receive.

Example

• You receive DKK 60,000 from Filmex in royalty payments as an heir.
• Filmex pays the amount including 25% VAT, which amounts to DKK 15,000.
• You therefore receive DKK 75,000 in royalty payments as an heir.
• The DKK 15,000 must subsequently be reported and paid by you to the Danish Tax Agency.

If you are liable for VAT, you must be registered as a business and have a VAT number.

The VAT number is the same as a CVR number (business registration number). You only need to obtain a CVR number if you do not already have one.

You can register for a CVR number on Virk.dk.

As an heir receiving royalty payments, compliance with the new VAT rules is your own responsibility. You must:

• Determine whether you are liable for VAT.
• Keep track of your total royalty payments as an heir.
• Register the correct VAT status.
• Report and pay VAT correctly.

Filmex does not have access to information about payments you receive from other collecting societies and is therefore unable to determine whether you are subject to VAT.

No, unfortunately not.

Filmex cannot and is not permitted to provide advice regarding your specific tax or VAT obligations as an heir.

If you are unsure how the rules apply to you, we recommend that you contact the Danish Tax Agency (SKAT) or an independent professional adviser.

If you are both an heir and an artist, your payments will continue to be treated separately.

Only the portion relating to inherited rights may become subject to VAT.

If you live abroad and are liable for VAT as an heir, you will generally need to be VAT registered in the country where you reside.

In that case, payments will normally be handled under the reverse charge mechanism.

It may be advisable to seek professional advice in this situation.