Notice Concerning The Information To Be Obtained And Disclosed To The Customs And Tax Administration In Reporting On The Transfer Of Immovable Property For Land Registration

Original Language Title: Bekendtgørelse om, hvilke oplysninger, der skal indhentes og videregives til told- og skatteforvaltningen ved indberetning af overdragelse af fast ejendom til tinglysning

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=127160

Notice concerning the information to be obtained and disclosed to the Customs and tax administration in reporting on the transfer of immovable property for land registration

Under section 47A, paragraph 2, of the law on the assessment of the country's real estate (the assessment Act), see. lovbekendtgørelse nr. 740 of 3. September 2002, as amended by Act No. 539 of 8. June 2006, shall be based on:

§ 1. In connection with the registration of a transfer of immovable property collected and passed to the Customs and tax administration information about all the properties, etc.

§ 2. For the identification of a property be reported the property's communal property, real estate and cadastral reference number.

(2). Also be given information on the base area indicated in square meters. If the property includes several cadastral numbers, please indicate reason area in square meters for each land register number.

(3). In the case of transfer of delarealer, abandoned number on delarealet, the cadastral number delarealet is located at and the area indicated in square meters.

(4). In the case of a transfer of an ideal share of a property, reported this as well as the ideal proportion of transferable. Duck's size is specified as a percentage or as a fraction.

(5). For condominiums reported it asserted floor area.

§ 3. For the identification of the parties involved in the transfer and the notifier shall disclose the parties ' CPR-nr or CVR-nr., as well as the notifier, CPR-nr. or CVR-nr. If there are no assigned CPR-nr. or CVR-nr. reported instead unique name and address.

(2). On trade, the Parties shall be informed of the case of family transfer by a transfer between spouses, related persons or persons by marriage.

(3). If handover does not happen in free trade reported this, including whether the transfer happens to close associates as defined in § 33 (C) withholding tax, paragraph 12.

§ 4. Who reported the takeover date of the property and the date of the transfer agreement.

(2). On the transfer agreement be disclosed, whether it is a case of General Commerce, exchange of property, Division of property, or (compulsory) auction. It should also indicate whether the document is final or conditional agreement.

§ 5. It must be stated whether the property is developed or undeveloped.

(2). If the property is developed, it must be stated whether the buildings are included in the transfer, as well as the number of residential apartments, these buildings contain. If the property is acquired for the purpose of demolition of the building or buildings, given that information to that effect.

(3). It must be stated whether or not the transfer includes buildings under construction and/or planned buildings.

(4). If the transfer relates to an undeveloped grounds, which included statement whether the transfer sum includes site development costs.

(5). If the transfer includes a commercial property, including a rental property, must be disclosed. In addition, reported the total number of leases, as well as whether these are wholly or partially rented.

§ 6. Transfer price total size must be provided.

(2). It must be stated whether or not the transfer sum include inheritance or gift and the value thereof.

(3). If handover sum include movable property or animal crew, reported this, and the value thereof shall be indicated.

§ 7. If the notification is done as part of a business transformation, indicate this and whether we are talking about fusion, fission or transfers of assets.

(2). VAT number at other companies involved in the business transformation is specified.

§ 8. If the property has been used in whole or in part to account for VAT purposes, reported this. Provided in this case also, whether the transfer is effected in connection with mergers and acquisitions.

§ 9. About the treatment in the land court be disclosed, whether or not this is denied, wiped out, things like or things like with time limit. It be provided as per the date and serial number, under which the notification is processed.

§ 10. The notice shall enter into force on the 20. September 2009.
The Danish Ministry of taxation, the 16. September 2009 Kristian Jensen/Bent Christensen