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Momsmanual 2026-1 - AbonnementMomsmanual 2026 1 Med virkning fra 1. juli 2025 trdte lov nr. 1695 fra december 2024 i kraft, og dermed er der indfrt momspligt for licensbetalinger, royaltybetalinger og tilsvarende betalinger vedrrende kunstnere, forfattere, musikere og andre, som er omfattet af momslovens fritagelse for kunstnerisk virksomhed. Licensindtgter, som tilfalder kunstneren personligt er fortsat fritaget for moms, men udbetales de til en agent, en arving eller en, til
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Momsmanual 2026-1 - Abonnement
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