Denmark: Starting today (1st July), a tax on nicotine-containing e-liquids applies as set out in the Act 2616/2021. E-liquids with nicotine content of up to 12 mg/ml will be taxed at DKK1.5 (€0.20) per ml, while those with nicotine above 12 mg/ml will be taxed at DKK2.5 (€0.34) per ml.