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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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Table of Contents

Publication of the information to be obtained and disclosed to customs and tax administration for the transmission of immovable property to the right of operation ;

Purline to section 47A (2) 2, in the law on the assessment of the country ' s fixed properties (judgment law), cf. Law Order no. 740 of 3. September 2002, as amended by law no. 539 of 8. June 2006 :

§ 1. In the case of the clearing of real estate, they shall be obtained and disclosed to customs and tax administration information on all the relevant properties, etc.

§ 2. For the identification of a property, the property of the property number, property reference, and matriculate reference is given.

Paragraph 2. Information shall also be given of the size of the base area indicated in square metres. If the property includes multiple matrix numbers, the size of the base area must be specified in square metres for each array number.

Paragraph 3. In the case of the transfer of part areas, the number of the subarea is named in the area of the area situated as well as the area size indicated in square metres.

Paragraph 4. In the matter of a transfer of an ideal share of an estate, this shall be provided and the proportion of an ideal share which is to be transferred. The size of the component is expressed as a percentage or a fraction.

Paragraph 5. For condos, it shall be provided for the area of etaga.

§ 3. For the identification of the parties in the transfer and notifier, the parties ' CPR no or CVR no. and the CPR number of the notifier shall be reported to the notifier. or CVR no. If no CPR no is assigned to this item, or CVR no. provide a unique name and address instead.

Paragraph 2. Whether or not the commercial parties shall be informed of the transfer of family by hand between spouses, related persons, or swerved people.

Paragraph 3. In addition, if the transfer does not take place in free trade, this information shall be provided, including the transfer of the transfer to close employees as defined in section 33 C (c) of the source. 12.

§ 4. Exceptions date of the property and date of the transfer agreement.

Paragraph 2. Whether the Transition Agreement is reported as to whether there is a general trade, change, division, or (foreclosed) auction. It must also be stated whether the contract document is definitively or conditional.

§ 5. It is reported whether the property is built or unbuilt.

Paragraph 2. If the property is built, it must be reported whether the buildings are covered by the transfer and the number of residential partments that these buildings contain. If the property is acquired for the demolition of buildings or buildings, information on this subject shall be provided.

Paragraph 3. It shall be informed of the extent to which the transfer includes buildings under construction and / or planned buildings.

Paragraph 4. If the transfer relates to an unfounded reason, a statement of the extent to which the transfer is comprising the cost of the building ' s settlement costs.

Paragraph 5. If the transfer includes a business outlet, including a rental, this must be reported. In addition, the total number of tenants, as well as whether these are wholly or partially leased.

§ 6. The total size of the transfer sum must be reported.

Paragraph 2. It is stated whether or not the transfer sum includes inheritance or gift, and its value.

Paragraph 3. If the transfer sum includes the lion or animal herd, this shall be stated and the value of this is indicated.

§ 7. If the notification takes place as part of a business formation, this shall be reported as well as whether it is a merger, fission, or supply of assets.

Paragraph 2. The CVR number of other companies involved in the corporate transformation is specified.

§ 8. If the property has been used in whole or in part for VAT-taxable purposes, this information shall be provided. In this case, the transfer shall also be provided to the extent to which the transfer is made in the case of transfers of undertakings.

§ 9. Whether or not this report has been rejected, whether this has been rejected, has been deleted, things of the matter, or the time limit for the notification. That is also provided for by the public. the date and the serial number to which the notification has been processed.

§ 10. The announcement will enter into force on the 20th. September, 2009.

Tax Exterior, the 16th. September 2009Kristian Jensen / Bent Christensen