Denmark’s Tax Council has declared bridge part of the country’s cultural heritage, freeing it from VAT. However, experts say this exemption will not extend to fitness, yoga, or other physical activities affected by new EU tax rules.
Bridge Classified as Cultural Heritage
Bridge clubs across Denmark recently got unexpected relief when the Danish Tax Council decided that the card game bridge should be recognized as a cultural activity rather than a sport. This new interpretation means bridge associations will no longer have to pay value-added tax (VAT).
The council’s decision came after the EU Court of Justice ruled in 2017 that sports must involve physical activity to qualify for tax exemptions. Since bridge does not, it lost its tax-free status. Danish tax authorities initially agreed with that ruling, but the council has now reversed it by labeling bridge as an element of Denmark’s cultural heritage.
Despite originating in the United States, bridge has been played in Denmark for roughly a century. The country’s Bridge Federation counts around 20,000 members, and the game has become woven into Danish leisure life. As a result, the council found it appropriate to consider it a significant part of Danish culture.
Impact on Other Mind Sports
The Tax Agency also chose to delay imposing VAT on other “mind sports” such as chess and backgammon for one year while their tax status is reviewed. Some had wondered if this ruling might reopen the debate over EU laws requiring VAT to be charged on a range of leisure activities, including fitness classes and dance schools.
However, tax expert Henning Boye Hansen from the auditing firm BDO says this exemption applies strictly to mind-based activities. Fitness, yoga, or art classes will still be subject to VAT from January 1. Attempting to broaden the definition of cultural heritage to cover those would likely lead to Denmark being challenged in the EU Court.
At the same time, the Danish Parliament has agreed that adults over 30 will get a tax deduction starting in 2026 to offset part of the added cost of fitness and training. For more about how deductions affect overall pay, see income tax in Denmark vs USA.
Why Fitness Is Still Taxed
From the start of the new year, commercial lessons and training sessions such as fitness classes, cooking, ceramics, and dance will be taxed. Only non-profit sports clubs and municipal music schools will remain exempt. That shift is the result of EU court decisions that Denmark must follow.
Meanwhile, gym owners have already announced membership price increases. Membership costs are expected to rise significantly across major chains. Publicly funded institutions like community sports clubs will remain VAT-free, protecting youth and volunteer-driven activities.
Could the Bridge Precedent Spread?
Some have asked whether this “bridge loophole” could inspire similar exemptions for fitness under the claim that physical training is part of Danish culture. Experts dismiss the possibility. The EU Court’s 2017 decision allows member states to define cultural activity on their own terms, but stretching it to include physical exercise could bring Denmark into legal trouble.
As Henning Boye Hansen notes, cultural recognition must have solid historical or artistic grounding. Bridge qualifies because of its longstanding community traditions and national presence. Fitness and yoga, however, are seen mainly as commercial or wellness activities, not integral parts of Danish heritage.
Because of this, the cultural exemption remains limited. While bridge enthusiasts celebrate their new tax-free status, most Danes participating in fitness centers and private lessons will still feel the impact of the new tax rules.
Looking Ahead
It remains possible for other groups to apply for cultural status, but each case must be reviewed individually. Bridge was the one that applied, and bridge was the one approved. For now, Denmark continues to balance EU obligations with national definitions of culture, ensuring compliance while offering limited relief where justified.
As a result, the coming year marks both continuity and change. Mind sports may gain modest exemptions, but fitness and wellness programs will face higher costs. The decision underlines how Denmark’s cultural and fiscal policies intertwine as the country adapts to European regulations.
Sources and References
The Danish Dream: Income Tax in Denmark vs USA: What’s Left in Your Pocket
The Danish Dream: Fitness in Denmark for Foreigners
DR: ‘Kattelem’ i EU-dom fritager bridge for moms – kan man gøre det samme med fitness?
