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

País/Territorio
Dinamarca
Tipo de documento
Legislación
Fecha
1998 (2013)
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Catastro/registración de tierras Tasa/impuesto Terrenos urbanos
Área geográphica
Europa, Europa y Central Asia, Países de la Unión Europea, Mar del Norte, Atlántico Nordeste, Europa Septentrional
Resumen

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.

Texto completo
Danés
Página web
www.retsinformation.dk