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