The Supreme Court of Denmark has announced two rulings that concluded the profits made from the sale of Bitcoin are taxable,

In the first case it was decided that “the purchase of bitcoins must be regarded as having been made for speculative purposes” and thus is not tax-free under Section 5(1)(a) of the State Tax Act; while in the second case the court ruled that bitcoin received as gifts or through mining constituted revenue of “non-business” enterprises, therefore triggering tax liability under Section 4(a) of the State Tax Act.
Source coingeek