Act land development tax (No. 42 of 1998). Country/Territory Denmark Document type Legislation Date 1990 (1998) Source FAO, FAOLEX Subject Land & soil Keyword Cadastre/land registration Tax/levy Urban land Geographical area Europe, European Union Countries, Northern Europe Entry into force notes This Act enters into force on 18 December 1997. Abstract This Act imposes cadastre tax applicable to owners of properties in Copenhagen and Frederiksberg Municipality in regards to land development. Full text Danish Website www.retsinformation.dk