Ordinance To The Law On Municipal Property Tax

Original Language Title: Bekendtgørelse af lov om kommunal ejendomsskat

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=127498

Overview (table of contents) Chapter in the land tax

Chapter II Property Guilt

Chapter III properties located in several municipalities

Chapter IV Cover charge etc.

Chapter V the bonds and Tax payment, etc.

Chapter VI special provisions

Chapter VII entry into force and transitional provisions, etc., The full text of the Ordinance to the law on municipal property tax

Hereby promulgated law on municipal property tax, see. lovbekendtgørelse nr. 724 of 26. June 2006, with the changes imposed by § 1 of lov nr. 1554 by 20. December 2006 and section 147 of the Act No. 1336 of 19. December 2008.

Chapter I

Land tax

§ 1. Located in a municipality of immovable properties, for which pursuant to the law on the assessment of the country's real estate has made the recruitment of the land, due to the municipality a fee, known as the land tax.

(2). Land tax levied on the taxable properties with a specific per mille of the taxable basic value. By the taxable basic value shall mean the lowest of the following values:

1) the property's base value after deductions for improvements so that these amounts are set out in paragraphs (C) and (D) of the law on the assessment of the country's immovable properties referred to employment, and the reduction of exemptions from land tax in accordance with §§ 7 and 8.

2) The taxable basic value for the property, which formed the basis for tax assessment of land tax in the previous fiscal year, increased by an adjustment percentage.

(3). The adjustment rate of the basic regulation. (2). 2, is calculated as the estimated increase in the total municipal printing basis for fiscal year conferred on 3 percent. the estimated increase for printing base shall be established by the Minister of finance, with the agreement of the Folketing Finance Committee. The adjustment percentage may not exceed 7 percent.

(4). For new reasons as mentioned in paragraph 2 and the reasons referred to in paragraph 2, where there has been change in the property's surface area, use or conditions, and where customs and tax administration has made an appointment for assessment § 33, paragraphs 16, 17 or 18, used this hiring after deductions for improvements and reduction of exemptions from land tax as a starting point for the calculation of the taxable basis in accordance with paragraph 2 , nr. 2. In calculating the projected recruitment for the past year, where the land after deductions for improvements and reduction of exemptions from land tax, see. (2). 1, constituted the taxable basic value, for tax year levels, with the adjustment percentage for the intervening years, see. (3). 1. and 2. paragraph shall apply mutatis mutandis where a condominium ratio is changed, and where customs and tax administration has made an appointment for the assessment section 33, paragraph 16.

(5). For taxable reasons as mentioned in paragraph 2, where there has been change in the deduction for improvements, used the land with the amended credit for improvements as a starting point for the calculation of the taxable basis in accordance with paragraph 2, nr. 2. In calculating the projected recruitment for the past year, where the land after deductions for improvements and reduction of exemptions from land tax, see. (2). 1, constituted the taxable basic value for tax year levels, with the adjustment percentage for the intervening years, see. (3).

(6). For taxable reasons as mentioned in paragraph 2, where there has been change in exemptions from land tax in accordance with §§ 7 and 8, used the land with the amended exemptions as a starting point for the calculation of the taxable basis in accordance with paragraph 2, nr. 2. In calculating the projected recruitment for the past year, where the land after deductions for improvements and reduction of exemptions from land tax, see. (2). 1, constituted the taxable basic value for tax year levels, with the adjustment percentage for the intervening years, see. (3).

§ 2. The local authority shall lay down in connection with the final adoption of the municipality's annual budget tax rate. Tax rate must be at least 16 and not more than 34. Of properties, which at the time of the assessment be used as a basis for taxation purposes, must be regarded as used for agriculture, horticulture, nursery, Orchard, or forestry, see. section 33 (1) of the assessment Act, land tax be levied with a parts per thousand, which is 9.7 per thousand points lower than the prescribed tax per thousand, see. (2) 2. PT.

(2). In municipalities where the tax rate is set at more than 22, land tax be levied with 12.3 per mille of the taxable basic value of properties, which at the time of the assessment be used as a basis for taxation purposes, must be regarded as used for agriculture, horticulture, nursery, Orchard, or forestry, see. section 33 (1) of the assessment Act. The taxable basic value referred to in 1. point shall be determined for properties used for agriculture, horticulture, nursery or Orchard, as the total taxable basic value with the exception of the taxable basic value that is set for the farmhouse with adjoining grounds and gardens.

sections 3-6. (Repealed).

section 6 (A). following the request of the owners of properties at the time of the assessment, which shall be determined by the tax calculation was used for agriculture, horticulture, nursery or Orchard, be granted deferment of payment of land tax if the property is situated within the areas covered by an approved urban plan peripheral zone or between zones or an approved byplans agricultural zone. For properties located in the outer or agricultural zones shall not be deferred because debt which relates to fiscal year 1969-70 and the following fiscal years.

(2). There can only be granted deferred payment of land tax, in so far as it concerns the land with the specified use and only to the extent that land tax is calculated by the part of the taxable basic value, which is higher than an amount per unit area, provided by the national tax board.

(3). Grace amounts shall bear interest of 6% yearly from the last timely indbetalingsdag for the grundskylds amount by which granted deferment. Interest attributed to grace the amount by fiscal year-end.

(4). As security for payment of the amounts of accrued interest Grace be registered there on site skadesløsbrev with oprykkende priority. Skadesløsbrevets face with the addition of the above priorities must not exceed the value of the property by the latest carried out assessment employees real estate value.

(5). When the registration has been made, can be granted a grace period, until grace amount with accrued interest represents 95 per cent of skadesløsbrevets face.

(6). When further deferment cannot be given, then charged later accrued interest owner in connection with the future collection of municipal property taxes and after the in these existing rules.

(7). Grace amount with accrued interest shall be due and payable when the area in which the area concerned is located, are no longer covered by the zones referred to in paragraph 1, or, after the entry into force of the law on urban and rural zones, a rural zone. Grace and interest amounts relating to properties, which immediately pursuant to the law on urban and rural zones are assigned from between zones for urban areas, however, can on request be repaid by one-third the next 1. July after moving to urban areas and with one-third each 1. July in the following 2 years. For amounts covered by such a system of monthly payments, find the rules laid down in paragraphs 3 and 8 apply mutatis mutandis.

(8). Each year, before 15 June. Councillor concerned owner shall forward to the January announcement on the municipality's receivable per 1. January, specifying the amount, which in the previous calendar year is granted a moratorium, and of accrued interest.

section 6 (B). (repealed).

§ 7. Exempted from land tax are:

(a)) The State belonging to the Royal Castles and mansions with fitting.

(b)) Other State, regions or municipalities associated properties with the exception of real estate by owner used commercially to agriculture, horticulture, forestry, or rent, or which remained unused. The exemption does not apply to properties belonging to DSB and Energinet.dk. If only part of a property qualifies for exemption from land tax, the exemption covers only the part of the land that falls on this part.

c) Foreign States miniSD and consular properties on the condition that the Danish Prime Minister and consular buildings in that country are enjoying similar exemption. To the extent that Denmark by intergovernmental agreements have committed themselves to do so, exempt also properties owned by foreign States for use of their diplomatic missions or consular posts, international organizations, or of such representations and organisations ' staff and the family members.

d) Protected Properties, in which there are things like a special conservation Declaration in accordance with the legislation on building conservation. The exemption includes only the built-up land, courtyard and garden.

(e)) The built-up land, courtyard and garden to meeting houses, which are not operated commercially. At the Community Hall must be understood in a building that is intended for and is mainly used for the holding of meetings of political, religious and informational in nature and for which there is public access. A coherent garden belonging to a Community Centre, are covered by the exemption, although a part of the garden in cadastral respect constitute one or several independent properties that are separately assessed.
(2). The exemption provided for in paragraph 1, point (d), does not include properties that belong to

1) State, municipalities, regions, churches or incumbents,

2) an owner, if budgeted operating expenses for more than 50% covered by subsidies from the State, the municipalities and the regions.

(3). The Danmarks Nationalbank by § 21 of Act No. 116 of 7. April 1936 tilståede tax benefits are not affected by this law.

(4). Is there before the entry into force of this Act pursuant to the provisions of section 16 (3) of law No. 188 of 20. May 1933 on municipal property taxes granted exemption from land tax of parched freshwater areas, the Interior and the Minister of Social Affairs may extend such exemption within the period specified in that provision.

(5). Is there before the entry into force of this law by Royal. appropriation for the containment and drying of the parts of the sea granted concessionaires tax exemption in a limited number of years, it shall for the purposes of section 16 (4) of law No. 188 of 20. May 1933 on municipal property taxes provided freedom for land tax of the dammed and parched area also-within that number of years-include land tax in accordance with this law.

(6). Where a property ceases or released for having to answer because guilt after this article, it happens at the end of the quarter in which the circumstances justifying the exemption from the obligation to respond to the land tax, respectively, has joined. If an Embassy property be exempt from land tax under this article, the exemption from acquisition date occurs.

§ 8. Municipal Board of Directors may grant partial or complete exemption of land tax of:

a) Schools, hospitals, hospitals, establishments approved in accordance with the social legislation, libraries available under public supervision and publicly accessible museums. The exemption may, however, only include the built-up land, courtyard and garden.

b) Sports and sports facilities belonging to gymnastics, sports and shooter associations or other organizations for the same purpose. In addition, can be exempted from properties used for youth camps and campsites or holiday camp for children when the owner is an organization whose main purpose is to promote children's or young people's outdoor recreation.

c) Properties, owned by the general interest-raising foundations or other non-profit institutions, and used for the purposes of the institution.

d) Gas, water and district heating plants, when access to the shipment from the plant is open for all within the area in which the plant is working, for as far as the plant's revenues, apart from the normal rate of return on any capital-according to statutory provision can only be used for work purposes.

(2). If only a portion of the property referred to in paragraph 1 shall satisfy the conditions for exemption of land tax, the exemption is only granted in respect of that part of the land that falls on this part.

(3). Where a forest as a result of fire, storm, fungal attack or similar events have suffered damage on træbestanden, and this has led to the declining share of forest at the actual property value is significantly lower than the normal value, in accordance with article 3. section 15 of the law on the assessment of the country's real estate, Municipal Council may exempt such a large part of the land, which are in proportion to the difference between the normal value and the above mentioned part of the property value, for land tax in such a period of time that the forest's normal mode can be restored.

§ 8A. (repealed).

section 8 (B). (repealed).

§ 9. In cases where the Municipal Council of societal interests finds it desirable that private land is not developed, or that some houses are preserved, is the Municipal Council entitled to-but only for an evaluation period at a time-to grant partial or complete exemption for payment, the owner of the property of the land tax. The condition for such an exemption, however, is that the owner against the Municipal Council undertakes not without his consent to carry out changes in land use.

(2). Making owner-without obtained permission from the Municipal Council-building measures on the reason that Councillor is estimated to run counter to those of the exemption conditions laid down determines Municipal Council, whether, and when, the extent to which and from which point the given exemption shall be considered lapsed.

Chapter II

Property debt

sections 10-21. (Repealed).

Chapter III

Properties located in several municipalities

§ 22. When a property is assessed in several municipalities located under a, shall be carried out without prejudice. section 33, paragraph 2, of the law on the assessment of the country's real estate, of customs and tax administration by reviews a determination of how much of the land for that property and any deductions for improvements that must be assigned to each of the municipalities. If the property is partially exempt from land tax, customs and tax administration, see. section 33, paragraph 2, of the law on the assessment of the country's real estate, upon request of any of the municipalities stipulate how the non-exempt portion of land (with any deductions for improvements) are divided into communes.

(2). Customs and tax administration decisions in accordance with paragraph 1 are open to appeal after tax forvaltningslovens rules on appeal against assessments of real estate.

Chapter IV

Cover charge etc.

§ 23. The Municipal Council may provide for the property under section 7 (1) (b), or section 7, paragraph 3, shall be exempt from land tax, as a contribution to the costs of such properties causes for the municipality, subject to coverage of the land after tax deductions for improvements and of unequal value. The Interior and the Minister of Social Affairs may in exceptional cases authorise the addition of such coverage shall be levied tax on properties that are exempted from land tax pursuant to section 7, paragraph 1, point (a). Of properties, there are dækningsafgifts persons in accordance with this article, coverage will be charged tax on the land with half of the municipality's tax per thousand, up to a maximum of 15 per thousand. Coverage of unequal value subject to tax with a Councillor set per thousand, the maximum amount can constitute 8.75 per thousand.

(2). The Municipal Council may fully or partially exempt properties, which belong to other municipalities and region for coverage fee. The Municipal Council may exempt property in co-ownership between the municipality and regions or the State, for the cover charge.

(3). Becoming an estate exempted from land tax pursuant to section 7 (1) (b), or section 7 (3), subject to coverage duties at this article from the time of exemption entry. Terminates the exemption of land tax lapse dækningsafgifts obligation at the same time.

(4). Customs and tax administration shall on request make the appointments of the Board of Directors municipal property value and the land that is necessary for the calculation of the coverage charge referred to here. Tax Minister determines the remuneration that the municipalities must pay to the Customs and tax administration for the making of such assessments and distributions.

section 23 (A). The Municipal Council may provide as a contribution to the costs, properties used for Office, store, hotel, factory, workshop and similar purposes, causes for the municipality, subject to the coverage charge of such property difference in value. Of properties, which is partly used as indicated, subject to coverage charge, however, only when the share of unequal value, relating it to the purposes mentioned used part of the property, make up more than half of the difference in the value of the entire property.

(2). The coverage charge referred to in paragraph 1 1. sentence referred to properties subject of unequal value with one of the Municipal Council laid down per thousand, the maximum amount may exceed 10. The coverage charge referred to in paragraph 1, 2. sentence referred to property subject to the same per mille of the part of unequal value, relating to those purposes used part of the property. Of properties, which is covered by paragraph 1, but as part of the year is applied to a non-taxable purposes, subject to only partial coverage fee. The proportion shall be determined proportionally on the basis of the period or periods in which the property is used for taxable purposes, since the total period shall be increased to the nearest number of quarters of a year. Coverage tax due in respect only of that part of the difference in taxable value, exceeding 50000 kr.

(3). Coverage tax pursuant to this paragraph may not be collected by the properties which are exempted from land tax pursuant to section 7.

(4). If a property as a result of the change in use of this pass to or cease having to answer coverage fee under this article, this is done at the end of the quarter in which the change has taken place.

(5). Customs and tax administration shall on request make the appointments of the Board of Directors municipal property value and land as well as the allocations thereof which are necessary for the calculation of the coverage charge referred to here. Tax Minister determines the remuneration that the municipalities must pay to the Customs and tax administration for the making of such assessments and distributions.

section 23 (B). Decision on levying of coverage charge pursuant to section 23 or section 23 (A) and on the amendment of promillernes size must, in order to have effect for the coming fiscal year, to be taken at the latest at the same time as the final adoption of the municipal budget for the year concerned, without prejudice. However, paragraphs 2 and 3.
(2). For the collection of cover charge for 2007 however, the rules laid down in paragraph 3 for the merged municipalities per 1. January 2007, where the whole or part of the merged municipality has not been charged tax under section 23 (A) coverage for 2006.

(3). If in the municipalities, which are referred to in paragraph 2, shall be collected cover charge with bonds before the 1. in May 2007, a decision be taken not later than 31 December. March 2006. If the decision is taken after this time, the levying of tax in 2007 regardless of coverage provision in § 27, paragraph 1 1. point, happen separately, except that the first instalment not earlier than may fall into payment 1. May 2007.

section 23 c. Decides a municipality to collect coverage fee under section 23 or section 23 (A), the Customs and tax administration of Municipal Board's request to make the recruitments and back adjustments of the property value and land as well as the allocations thereof which are necessary for the calculation of the contribution fee for the first year in which the coverage duty shall be charged. Tax Minister determines the remuneration that the municipalities must pay to the Customs and tax administration for the making of such assessments and distributions.

§ 24. (Repealed).

§ 25. (Repealed).

Chapter V

The bonds and tax payment, etc.

section 26. The tax year runs from 1. January to December 31. December.

(2). Recruitment pursuant to the law on the assessment of the country's real estate carried out regular assessments and evaluations, see. § 3, taken into account in determining the taxable basis starting with the first tax year that takes its beginning in the second calendar year following that in which the assessment is made, see. However, § 1, paragraph 2, no. 2.1)

§ 27. Land tax and contribution charge levied in two or more equal-sized rates for municipal bonds with the quantification of the Governing Board 1. in the months that the Municipal Council determines. If the said municipal property taxes represent less than DKK 200 yearly, however, does not amount will be charged.

(2). Happens the payment not last on one of the Municipal Council set the date after the due date, the local authority is entitled to claim the tax amount from the due date-rate with 1 percent monthly for each commenced month, until payment is made.

(3). Any of the above taxes and charges can with interest, provided that they are not paid within the 3. in the following month, recovered after the due date of the arrears collection authority.

section 27 (A). The provision in section 27, paragraph 2, also applies to the return of other payments, which pertain to the property, and which are charged together with the municipal property taxes.

section 28. (Repealed).

section 28 (A). (Repealed).

section 29. All tax amount with accrued interest shall be liable on that property in its entirety with the for municipal taxes and charges, provided mortgage and preferential claims and answered by the person who is the owner of the property according to the acquisition document, things like that title, or by the user, provided this according to the law, to be paid by the taxes of the property.

(2). Appeal of a recruitment does not relieve of duty occurred for payment to bonds.

(3). Change an appointment under appeal or review, will be possible to carry out the rectification at the latest at the earliest collection.

(4). Where amendment of the valuation or taxation purposes results in reimbursement of paid tax, the taxpayer claims on interest rates. Interest shall be calculated with 1% per commenced month starting from the date of deposit, and until repayment happens. Compensation in the form of shortening occurs in the tax amounts, to be paid at the earliest collection, interest is calculated for the time being to the last timely payment by this collection.

section 29 (A). According to the rules laid down in this article shall be granted compensation to property owners, who returned to the country zone pursuant to section 45 of the law on planning, for part of the land tax, which has been the answer of it;

(2). Compensation shall be granted for a period which shall be counted as from the beginning of the quarter in which the owner acquired the property in question, see. Article 29, paragraph 1, and to the time when an assessment of the property after the reversal to the country zone get tax effect (repayment period), see. section 26 (2). If the land has been transferred to urban areas or cottage area, while the person in question has been the owner of them, is considered remuneration period however, first starting with the quarter in which this transfer has taken place. Repayment period may, however, the earliest is counted from the 1. January 1970, and it may not exceed 20 years.

(3). For each tax year in the period of compensation shall be fixed by the Customs and tax administration, an amount must specify the difference between the taxable basic value, which has been in force for the property for the applicable tax year, and the taxable basic value, the property is to be assumed that would have been employed for if it had lain in the rural zone.

(4). The amounts provided for under paragraph 3, multiplied by the tax per thousand, which has been in force for each tax year. To the ascertained amount for each year shall be granted an interest rate of 4 per cent per annum until the time when the payment takes place.

(5). This allowance constitutes half of the total amount determined in accordance with paragraph 4 incl. interest rates.

(6). The remuneration shall be paid by the municipality in which the land is located in, to the owner of the land at tilbageførselstidspunktet. The part of the remuneration relating to the compensation period except for the last two years shall be paid not later than 3 months after the date of the chargeback to the country zone have occurred. The part of the remuneration relating to the last two years of the compensation period shall be paid at the latest by the end of the repayment period.

(7). Cost of recruitment in accordance with paragraph 3 shall be borne by the municipality.

(8). The rules in this article do not include properties that belong to the State, the regions or municipalities.

section 30. In addition to what the provisions of this law permits, land tax and the coverage charge either forgiven or otherwise be relaxed.

section 30 (A). The Interior and Social Affairs Minister may lay down rules on municipal boards access to charge a fee for the communication of information to private property.

Chapter VI

Special provisions

section 31. (Repealed).

section 32. (Repealed).

Chapter VII

Date of entry into force and transitional provisions etc.

§§ 33-36. (Commencement, transitional and repeal provisions. Omitted here).

section 37. The Interior and the Minister of Social Affairs may lay down detailed rules concerning the implementation of this law.

section 38. This law shall not apply to the Faroe Islands and Greenland.




Act No. 1397 by 21. December 2005 on amendments to the law on taxation to the municipalities of immovable properties (The County municipal tax per thousand for farms and similar properties and for forestry), which relates to the reduction of the County municipal tax per thousand for forestry and agriculture from 2006, includes the following entry-into-force provisions. Information for the following § 2 (1): § 1, nr. 1 of law No. 1397 by 21. entered into force on 1 December 2005. July 2006, see. Executive Order No. 707 by 26. June 2006.



§ 2

(1). The Interior and the Minister of health shall determine the time of the entry into force of § 1, nr. 1.

(2). (Omitted)

§ 3

(1). For fiscal year 2006, a reduction of land tax for each property, which is a result of the provision in section 5, paragraph 2, of the law on the taxation of immovable properties to the municipalities, as amended by this Act, section 1, no. 1, be accomplished by shortening of the charges by property taxes, due and payable on 1. July 2006 or later. If there is more than one instalment, shall be distributed equally on all rates reduction. If the reduction is not fully can be made by shortening, paid the excess part of the reduction in the 1. October 2006 to the property owner, without prejudice. Article 29, paragraph 1, of the law on taxation to the municipalities of immovable properties.

(2). State grants for fiscal year 2006 a special grants to the municipalities and county municipalities, suffering a loss of revenue as a result of the provision in section 5, paragraph 2, of the law on the taxation of immovable properties to the municipalities, as amended by this Act, section 1, no. 1.

(3). The Interior and the Minister of health shall lay down the detailed rules for the calculation and payment of the special allowances.

(4). In determining the taxable amount of the county municipalities of 2006 grant year, referred to in article 6. section 24 of the Act on municipal compensation and General grants to municipalities and county municipalities, included the proceeds of land tax incl. grant as calculated in accordance with paragraph 2.




Act No. 494 of 7. June 2006 amending the Act on taxation to the municipalities of immovable properties (consequential amendments as a result of local government reform. The transfer of the County property taxes to municipalities), includes the following entry into force and transitional provisions:



§ 2

(1). The law shall enter into force on the 1. January 2007.

(2). § 2 and article 23, paragraphs 1 and 2, of the law on municipal property tax, as amended by this Act, section 1, no. 4, 13 and 14 shall apply with effect from budget year 2007.

§ 3
For fiscal year 2007 be adjusted setting the tax rate under section 2, paragraph 1 1. and 2. paragraph, of the law on municipal property tax as amended by this Act, section 1, no. 4, and dækningsafgifts alcohol level under section 23 (A) of the law on municipal property tax in accordance with sections 1 and 2 of the law on restrictions in the printing of the 2007 municipal tax and regulation of the municipal contribution to the regions in 2007.




Act No. 1554 by 20. December 2006 contains the following entry into force and transitional provisions. (The amendment relates to section 2. The amendment concerns a reduction of tax rate for properties, which can be regarded as used for agriculture, horticulture, nursery, Orchard, or forestry)



§ 2

The law shall enter into force on the day after publication in the Official Gazette and shall take effect from the 1. January 2007.2)

§ 3

(1). For fiscal year 2007, a reduction of land tax for each property, which is a result of the provision in section 2 (1), (3). paragraph, or article 2, paragraph 2, 1. paragraph, of the law on municipal property tax, as amended by this Act, section 1, no. 1 and 2, shall be made by shortening of the charges by property taxes, due and payable on 1. July 2007 or later. If there is more than one instalment, shall be distributed equally on all rates reduction. If the reduction is not fully can be made by shortening, paid the excess part of the reduction in the 1. October 2007 to the property owner, without prejudice. Article 29, paragraph 1, of the law on municipal property tax.

(2). State grants for fiscal year 2007 a special grants to the municipalities, who suffer a loss of revenue as a result of the change in section 2 (1), (3). PT., and § 2, paragraph 2, 1. paragraph, of the law on municipal property tax, see. This law § 1.

(3). The Interior and the Minister of health shall lay down the detailed rules for the calculation and payment of the special allowances.

(4). In determining the level of taxation for municipalities for the grant year 2007, see. section 26 of the Act on municipal compensation and General grants to municipalities, included the proceeds of land tax including the special allowances as calculated in accordance with paragraph 2.




Act No. 1336 of 19. December 2008 contains the following entry into force and transitional provisions. (The amendment relates to section 27. The amendment concerns consequential amendments as a result of the law on the recovery of debt to the public)



section 167

(1). The law shall enter into force on the 1. January 2009, see. However, paragraph 2. (2nd paragraph omitted).

(2). (Omitted).
The Interior and the Ministry of Social Affairs, the 26. October 2009 P.M.V. Christian Schønau/Eva P Official notes 1) Has effect for the calculation for fiscal year 2005 and later tax year. Until the tax year 2005 shall apply article 26, paragraph 2, as amended by lovbekendtgørelse nr. 876 of 20. September 2000.

2) promulgated in the Official Gazette on 21 April. December 2006.