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Act land development tax (No. 1209 of 2013).

Country/Territory
Denmark
Document type
Legislation
Date
1998 (2013)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Cadastre/land registration Tax/levy Urban land
Geographical area
Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Northern Europe
Abstract

The Act gives guidelines on land development taxation, which is exempt if the property is developed in connection with a sale. This Act imposes cadastre tax applicable to owners of properties in Copenhagen and Frederiksberg Municipality whereby its subdivision and land registry is equivalent to a taxation of 5 000 DKK for each property developed. Taxation under this Act shall be paid, although it is provided for remission of duty to public in other legislations.

Full text
Danish
Website
www.retsinformation.dk