Act land development tax (No. 1209 of 2013). Pays/Territoire Danemark Type du document Législation Date 1998 (2013) Source FAO, FAOLEX Sujet Terre et sols Mot clé Cadastre/enregistrement des terres Taxe/impôt Terrains urbains Aire géographique Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Mer du Nord, Atlantique du Nord-Est, Europe du Nord Résumé 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. Texte intégral Danois Site web www.retsinformation.dk