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Generic Tax Name Excise duty - Tax on incandescent lamps and electric fuses
Tax name in the national language Afgift af glødelamper og sikringer
Tax name in English Tax on incandescent lamps and electric fuses
Member State DK-Denmark
Tax in force since 1955/03/14
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/02/22
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law on sundry consumption taxes, see Statutory Notice No 56 of 29 January 2008 and later amendments.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Businesses producing or importing incandescent lamps or electric fuses.

Tax object and basis of assessment

Deductions, Allowances, Credits, Exemptions

Fuses for high‑tension appliances and single‑cap low‑energy fluorescent lamps (bulbs) are exempt from the tax. Low‑energy bulbs are also exempt from the tax.

Rate(s) Structure

Electric light bulbs with a maximum width of over 19 mm or a maximum length of over 35 mm

DKK 2.32 each
Other electric light bulbs DKK 2.32 each
Vapour lamps including luminescent lamps DKK 7.85 each
Neon tubes and similar lighting tubes DKK 7.85 each
Fuses for power current appliances DKK 0.52 each
Electric light bulbs used in cars DKK 2.88 each
Tax due date

On delivery of the goods from the registered businesses.

Tax collector

Special features


Businesses producing or importing taxable goods are required to register with the customs service.

The businesses are required, after the end of a tax period of one month but not later than the 15th of the following month, to declare to the customs service the quantity of taxable goods delivered during the month.

The tax for goods delivered during any month must be paid before the 15th day of the following month.



The goods can either be added to the businesses untaxed stocks and assessed on delivery from the businesses, or they can be assessed for tax on entry. In the latter case the tax on goods imported during any month must be paid before the 15th day of the following month.

Economic function


Environmental taxes

Tax revenue
ESA95 code d214aj

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 117.13 DKK 0.01
2009 144.31 DKK 0.01
2008 177.56 DKK 0.01
2007 211.03 DKK 0.01
2006 219.64 DKK 0.01
2005 223.98 DKK 0.01
2004 221.78 DKK 0.01
2003 211.85 DKK 0.01
2002 215.22 DKK 0.01
2001 195.48 DKK 0.01
2000 175.79 DKK 0.01