Completion of the Act on the Taxation of Real Estate Taxation

(Property tax tax law) 1)

This shall be made known to make a profit by the aflumination of real estate, cf. Law Order no. 891 of 17. August 2006, with the changes that are being made by Section 4 of Law No 1. 335 of seven. May 2008, section 6 of the law. 462 of 12. June 2009, section 18 of law no. 521 of 12. June 2009, section 5 of the law. 525 of 12. June 2009, section 4 of law no. 725 of 25. June 2010, section 2 of law no. 1560 of 21. In December 2010, section 2 of Law No 254 of 30. March, 2011, section 13 of the law. 1382 of 28. December 2011 and section 2 of the Law No 433 of 16. May 2012.

§ 1. The only thing about the afening of real estate is paid to the taxable income in accordance with the rules of this law.

Paragraph 2. The law shall not apply to profit or loss in the case of immovable property acquired under the nutritional path of the taxable service.

§ 1 A. Confession or termination of the right under contract for the construction of a building and so on or a contract on rebuilding or building to a building and so on. (Construction contract) shall be treated as equivalent by application of the rules laid down in this Act with the abstention of immovable property. Confession or loss of abstention or termination of an Agreement contract shall be made up to the difference between the sum of the contract in respect of the contract and the sum of the contract of purchase for this.

§ 2. Replacement and insurance amounts are equating with sales amounts, cf. however, sections 10 and 11.

Paragraph 2. The transfer of immovable property as a gift or an advance payment shall be placed on sale. Acquisitions of immovable property on the basis of a purchase of a given or an advance payment.

§ 3. Where an acquired immovable property acquired by a gift or an advance payment is used, the value laid down for the calculation of the duties or income tax of the acquisition, as a basis for the calculation of profit at the time of loss. Where the acquisition has not been gift-tax or income taxable, the relevant fixed property value shall be used in trade and water on the time of acquisition as a starting point.

Paragraph 2. If the payment has been made in the case of a gift or an advance, the value added to the calculation of the duties or income tax in respect of the transfer shall be considered as a result of the transfer of bona. Where the transfer is neither gift-tax or income taxable, the value in trade and water shall be treated as a transfer fee as a transfer sum.

§ 3 A. Understanding a part of a real estate shall be understood as to where a surface area is transferred in accordance with the area transfer rules, or where part of a flat-land property is made conditional on the type of outboard.

§ 4. The onset of the immovable property shall be the difference between the sum of the sum to be recounted in accordance with paragraph 1. 4 and, on the other hand, the sum of the purchase of the purchase shall be made in accordance with paragraph 1 2 or paragraph 1. 3 and regulated by section 5 or § 5 A, cf. however, paragraph 1 8.

Paragraph 2. The purchase price shall be converted into cash value calculated by adding the cash part of the purchase price to the purchase price of the property debt at the time of purchase.

Paragraph 3. Is the property acquired before the 19th. In May 1993, the acquisition of the taxis shall be subject to the acquisition of the amount of the taxable amount,

1) the property value per 1. January 1993, with an appendix of 10%. or

2) the property value per 1. January 1993, with an appendix of 10%. and in addition to an amount, half of the difference between this value and the value of the property value are made. 1. January 1996.

The taxable person may instead of the acquisition of the sum of the sum after 1. Act. choose to apply the value of the fixed property by the fixed property. 19. May 1993, which has been carried out after the daily provision in the Clause Section 4 B. No matter 1. and 2. Act. the taxable amount, if the actual acquisition sum is converted into cash value in accordance with paragraph 1. 2 and regulated in accordance with section 4 A and added maintenance and improvement expenses incurred prior to 1. January 1993 is higher than the value of 1. and 2. PC instead choose to use this purchase fee sum. Expenditure referred to in section 5 (5). TWO, FOUR, SEVEN. ptangle, do not count. The purchase price of the property located abroad is the value in trade and the vantage of the 19th. May 1993. The one in three. and 4. Act. however, if this is higher than the value in trade and in the vandel of 19, the actual purchase price referred to above may be used. May 1993. For properties or has been covered by Section 16 (4) of the body of the body. 9, or Clause 16 A (3). Member of the Commission.-5, the taxable in the balance of the proceeds in accordance with this law shall use the amount of the acquisition sum used or has been used in the calculation of the basis according to section 16 (4) of the body of the body. 9.

Paragraph 4. The sum is converted into cash value calculated by adding the cash part of the envelope to be added together with the exchange rate of the debit entry fee at the time of departure. Unless the course at the time of abstention is less than 100, the inconverter of the sales rep is converted or taken over before the 19th. In May 1993, at 100, if the loan is set or taken on a rate of 100 or below.

Paragraph 5. In the case of sale of immovable property, selling and buying in a contract shall be divided or redistributed in writing by way of a breakdown of the total account-calculated abstention of land, buildings, ownership housing, including farmhouse, and milk quotas covered by this ; law.

Paragraph 6. The total sum of cash calculated as the distribution of assets in accordance with paragraph 1. 5, as agreed upon by the parties, the test shall be subject to the ordeal of the tax administration. The decision is binding on both sales and buyer.

Paragraph 7. Any alteration of the sales price of the seller for an asset resulting from a change in the tax contract must be replaced by the purchaser ' s purchase price of the relevant asset. In the case of any alteration to the purchase price of a buyer for an asset, the sales of the sales rep for the active asset must be amended accordingly.

Paragraph 8. Arriving for artistic adoration which is part of the building covered by the Section 44 A of the depreciation Act and the depreciation of such expenditure or losses incurred by the sale of the artistic adoration of the artistic adoration shall not be included in the inventory of the the amount of the purchase price for that building according to the rules of this Act, shall not include the value of such decorations not by the calculation of the abstention of the building by applying the rules laid down in this Act.

§ 4 A. Is the property acquired before the 19th. In May 1993, the taxable shall be able to regulate the actual cash-rained acquisition sum from the acquisition wound, but 1975 and 1993 at the earliest and 1993. The adjustment shall be made using the following percentages :

§ 5. The purchase price shall be increased by a $10,000 appendices. for the Acquisition, and each subsequent calendar year in which the taxable person has owned the property. For properties covered by Article 4 (4), 3, shall be granted from the entry and with 1993. However, the amendment shall not be granted for the calendar year in which the property is claimed, unless the abstention occurs in the same calendar year as the purchase. If the taxable person only remains a part of a real estate, the post shall be reduced in accordance with the ratio between the purchase price of the entire property and the purchase of the property of the part of the property, which is claimed, cf. however, section 9 (4). 3. If the taxable owner owned the property in the same way, the allowance is only as large a part of 10,000 kr. annual proportion of the property value of the taxable amount.

Paragraph 2. The price of purchase shall also be increased to the cost of maintenance or improvement to the extent that they have exceeded DKK 10 000. per calendar year. For properties covered by Article 4 (4), 3, the expenditure incurred shall be borne by the expenditure incurred on 1. January 1993 or later. If the property is assessed after the daily provision in the section 4 B of the rating, or is covered by Section 4 (4), THREE, FIVE. Pkt;, the expenses incurred after 19 shall be included. May 1993. Maintenance and improvement charges which may be deducted from the deduction of the taxable income and expenditure which has been deducted or stracted, and which are not covered by Section 21 (1) of the Depreciation Act. 2, as well as improvement expenditure on protected buildings which can be deduced from subsequent incomes, cannot be counted. In determining whether expenditure has been deductible from the deduction of the taxable income, the standard deduction carried out to and with the income of the year 1999 after the day-ageing provision in Section 15 J. Expenditure shall be discharged from the date of the day after the day after the day after the day after the day after the day after the day. which are matched by grants and so on, which are tax-free, cannot be taken into account. Similarly, in the case of expenditure deducted in 1992 and 1993 following the daily provision of section 15 N, where the taxable person only remains a part of a real estate, only the maintenance and improvement expenses incurred shall be included ; the part of the property. The costs shall be included in such cases to the extent that, in each calendar year, the supplement shall exceed the amendment referred to in paragraph 1. ONE, FOUR. Act. The rules in the fourth-seven. Act. shall apply accordingly. If the taxable owner owned the property in the same way, only the costs of maintenance and improvement paid to the taxable person have been incurred. The costs shall be included in such cases to the extent that, in each calendar year, the supplement shall exceed the amendment referred to in paragraph 1. ONE, FIVE. Act. The rules in the fourth-seven. Act. shall apply accordingly. For properties or has been covered by Section 16 (4) of the body of the body. 9, or Clause 16 A (3). 5, the sum of the purchase of the acquisition may only be increased by improvements added to the calculation of the basis according to section 16 (4) of the body of the body. This does not, however, apply to improvements made after the date on which the property has been covered by Section 16 (4) of the body of the body of the body. 9, or Clause 16 A (3). 5. 14. Act. does not, however, apply to the maintenance and improvement costs of buildings which are subject to conservation in accordance with the encoding laws and which cannot be deductired at the income statement.

Paragraph 3. The price of purchase shall also be increased by the purchase or allocation of milk quotas not covered by Section 40 C of the depreciation Act, where the taxable amount has been taxed by the value of the quota at the award of the quota, the amount taxable shall be subject to the amount of tax to be paid ; conferred on the purchase of the purchase price. If the property is covered by § 5 A, the regulated acquisition sum shall be increased in accordance with section 5 A (3). 1, in the year in which the milk quota is acquired. The acquisition of the purchase price after 1. pkt., cf. 3. in the case of the milk quota concerned, a reduction in the sum of the purchase price shall be reduced in accordance with the rules laid down in paragraph 1. 4, no. 6 (2). 5, no. 5 (5). 6 or 7. Seven, the rule of 4. a point shall apply only if the milk quota has been purchased or assigned to the 19th. May 1993, or later, of the 18. June 1993 or later. Where the taxable person is only part of a flat-rate property, it shall be reduced paid after the relationship between the purchase price for the part of the property that does not constitute the housing part and the purchase price for the part of the property that is being claimed.

Paragraph 4. The price of purchase shall be reduced in the same property with :

1) depreciation, including advance depreciation, after depreciation, deduction payment after the section 24 (4) of the Depreciation Act. FIVE, ONE. and 2. PC and engagement's depreciation after the establishment and the investment fund law on buildings and installations, provided that the depreciation and other depreciation, etc. are not taxed as revaluation,

2) depreciation, including advance depreciation, after depreciation, deduction payment after the section 24 (4) of the Depreciation Act. FIVE, ONE. and 2. pkt., and engagement's depreciation after the establishment account law or investment fund law, and securities depreciation deducted after the depreciation Act, section 23, on 'no' buildings and installations, and a demolition deduction according to section 22 of the Depreciation Act,

3) losses after the section 21 and the value degradation of the depreciation Act shall be deducted after the section 23 which is not covered by paragraph 23 of the depreciation. 2,

4) amounts deducted by the deduction of the taxable income as a value degradation as a result of the exploitation of gravel, clay and so on, on the property, cf. the section 38 of the Depreciation Act or, as a result of a decline in soil ' s agricultural value, by the said exploitation,

5) expenditure was written off by section 27 of the Depreciation Act, and

6) remuneration received for the abstention of a milk quota not covered by section 40 C of the depreciation.

Paragraph 5. Paragraph 4 shall apply mutatis muctis in cases where part of a property is claimed. Reduction shall be carried out according to the following

1) Disgrading in accordance with paragraph 4, no. 1 and 3 shall be performed only if a depreciation-based building or installation of depreciation or installation of depreciation, including advance depreciation, after the depreciation of depreciation, deduction amounts after the section 24 (4) of the Depreciation Act, shall be deduction. FIVE, ONE. and 2. PC and engagement's depreciation after the settlement of the establishment and the investment fund law, or a loss or value deduction. The amount of the taxable amount shall be entered into the part of the property on which the depreciation or loss or the degradation of the depreciation is concerned.

2) Disgrading in accordance with paragraph 4, no. 2 shall be carried out only where land areas are allegedly recovered where the buildings and installations have been situated. The amount of the taxable amount shall be entered into this part of the soil.

3) Disgrading in accordance with paragraph 4, no. 4, shall be carried out only where land areas are allegedly used to make the use of gravel, clay and calf and so on the reduction in the amount of the reduction in the amount of the reduction in the amount of the reduction in the amount of the reduction in the amount of the deferment.

4) Disgrading in accordance with paragraph 4, no. 5 shall be carried out only where land areas on which the drainage and marking systems have been entered in accordance with the section 27 of the depreciation shall be carried out. The amount of the taxable amount shall be entered into this part of the soil.

5) Disgrading in accordance with paragraph 4, no. 6, it is made aware that the taxable amount is proportionate to the part of the property and part of the refurs which do not constitute the housing part, following the relationship between the purchase price for the part of the estate and the amount of the purchase price for the part of the property that does not constitute the housing part.

Paragraph 6. Allegedly a part of a property which is used wholly or partially in agriculture, gardenneri, nursery or fruit plantation, cf. section 33 (3) of the assessment. Paragraph 1 shall apply the rules laid down in Article 4 (1). THREE, ONE. or 2. pkton, by the acquisition of the purchase price, a proportional portion of the additional party value or the technical value shall be transferred if it is higher, to the purchase price of the soil. The amount of the transferable amount shall be the added value of the additional party / technical value,

1) depreciation, including advance depreciation, after depreciation, deduction payment after the section 24 (4) of the Depreciation Act. FIVE, ONE. and 2. pkt., and an engagement of engagement by the establishment and the investment fund law, on buildings and installations on the premises,

2) the depreciation, etc. as referred to in paragraph 1. 4, no. 2, and

3) the written value of the property buildings and installations.

Reduction by number 1-3 is carried out only with depreciation and so on and the written value of buildings and installations that have been entered into in the property value by the 1. In January 1993 or an assessment after the daily provision in the section 4 B. Acquisition of the property, from which part of the purchase price is transferred, shall be reduced by the amount transferred. Paraguation of paragraphs 4 and 5 shall apply mutatis muctis, as the reduction in accordance with paragraph 1 5, no. 5 shall be carried out after the transfer after 1. and 2. Act.

Paragraph 7. Where the property is covered by Section 5 A, the reduction shall be carried out in accordance with paragraph 1. 4-6, cf. paragraph 8, in the Acquisition of Acquisition, in accordance with section 5 A of the year in which the amount is deducted from the inventory of the income of the taxable income. Degraciable amounts pursuant to paragraph 1. 4, no. 1 shall be assigned to the years in which the property premises or installations have been written following the relationship between the total recorded depreciation and so on for the years in question. Disgrading in accordance with paragraph 4, no. However, 6, in the case of milk quotas, shall be carried out in the year in which the milk quota is claimed.

Paragraph 8. For the properties covered by section 4 (4), 3, 1., 2., or 5. pkt. shall reduce the amount of the purchase price in accordance with paragraph 1. 4, no. 1, cf. paragraph 5 to 7, with the depreciation of depreciation, including advance depreciation, after depreciation, deduction amounts after the section 24 (4) of the Depreciation Act. FIVE, ONE. and 2. PC and engagement's depreciation after the establishment and the investment fund law, carried out only by depreciation, etc., carried out in the income year 1993 or later. Degraciable amounts pursuant to paragraph 1. 4, no. 1, cf. paragraph 5 to 7 shall be attributed to the income of the year 1993 or later according to the ratio between the total depreciation and so forth on the buildings and installations and the depreciation and the depreciation, etc., carried out in the income year 1993 or later. 1. Act. shall apply by analogy to the taxable amount referred to in paragraph 1. 4, no. 2-5, cf. paragraph 5-7. Reduction of the purchase price of remuneration for the abstention of a milk quota, cf. paragraph 4, no. 6, and paragraph 1. 5 to 7 shall only be done for milk quotas by the 18th. June 1993 or later.

§ 5 A. The taxable person can regulate the purchase price of section 4 (4). 2, with the percentage calculated with a decimal percentage by which the tax rate in the Section 20 of the person concerned has changed from the end of the income year 2009 multiplied by the change from the income year 2013 to the abstention of properties which are at the time of the time of departure ; be used for agriculture, gardenneri, nursery, orchard or forestry, cf. section 33 (3) of the assessment. One or seven. For properties covered by Section 4 (4). 3, the purchase price shall be adjusted from the sum of the calendar year 1993.

Paragraph 2. The amount of the purchase price shall be increased in accordance with section 5 (5). Paragraph 1 shall be governed by paragraph 1. 1 from the calendar year to which the markup relates to the calendar year in which the property is claimed.

Paragraph 3. The amount of the purchase price shall be increased in accordance with section 5 (5). Paragraph 2 is governed by paragraph 1. 1 from the calendar year of the maintenance work or improvement completed to the calendar year in which the property is claimed.

§ 6. The profit made by the abstention of fixed property shall be taken into account in the calculation of the taxable income, cf. however, paragraph 1 2-6.

Paragraph 2. In the case of the abstention of properties used for agriculture, gardenneri, nursery, orchard, orchard or forestry, or mixed use, or mixed holdings, cf. section 33 (3) of the assessment. 1 or 5 or 5 or 8. 7, 1. and 2. pkt., shall be taken into account for deductible profit after deduction after deduction of paragraph 1. 4, however, only to the extent that this exceeds a bundle of DKK 268.600 kr. (2010-level). Application of the rules in 1. Act. is subject to the fact that the property at the time of departure has been owned for at least five years and that the abstention includes the farmhouse with an associated property and the ownership or ownership of the property. Furthermore, the application of the rules in 1. Act. conditional on the property of the property of the owner or his household in part or throughout the period in which this property has owned the property and where the property has been subject to the section 33 (3) of the rating. 1 or 5 or 5 or 8. 7, 1. and 2. Act. One bundle of bundles may be used per Property. If the taxable owner owns the property in sameje with others, they may use only as much of the bottom frak, which is proportionately equivalent to their own share. The rules in 1. -5. Act. shall not be applicable if the purchase of the purchase of the purchase of the purchase of the purchase of the purchase of the purchase shall also be made in accordance with section 5 A, and in addition to Act. should not be applied if part of the property has been discharged in accordance with section 5 A, or where the earnings were reduced in accordance with paragraph 1. Three, the basis of 1. Act. regulated by a person ' s tax on 20.

Paragraph 3. In profits due to the income of a given income, the taxable shall be given in accordance with paragraph 1. 1, the taxable deduction may deduction loss of income during the loss of real estate, cf. however, paragraph 1 The year's losses of the year are to increase the profit of the year, the excess loss may be deducently dedushed in accordance with paragraph 1. 1 in the following revenue, cf. however, paragraph 1 6. The loss can only be transferred to deduction in a later income, to the extent that it cannot be spatial in the net profit of the imposition of immovable property in an earlier income.

Paragraph 4. Loss of loss of property covered by Section 8 cannot be deducted, while losses in the abstention of properties covered by Section 9 cannot be deducted from the part of the loss related to the farmhouse for its reasons and seas ; the owner residence. Has the loss been discharged on the basis of the sum of the sum of the sum in accordance with section 4 (2). 3, 3. .. The loss may not exceed the loss that can be done by applying the property value after paragraph 4 (1). THREE, ONE. and 2. Act.

Paragraph 5. If a common loss is to be contested by the loss of immovable property, the excess amount in the income year may be transferred to deductions in the other conjustable of property where the spouses are interliviated by the same person ; the end of the income year, cf. the section 4 of the source tax code. The loss may also be transferred to deductions in the other conjuguing of property in the following income, if the loss cannot be held in the net profit of the loss of real estate in the person concerned. income, and if the spouses are at the end of the income year.

Paragraph 6. The taxable income of a taxable profit on the abstention of a part of a real estate, cf. Section 3 A, and establishes the taxable person in the first or second income following the loss of deductible losses in one or more additional subsales, cf. Section 3 A, of the original property or by the abstention of the remaining part of the original property, the taxable person may offset the loss of this profit, to the extent that the profit has not been used in the case of set-off in accordance with paragraph 1. 3 or in the case of a reduction in the amount of the acquisition, in accordance with the rules laid down in § 6 A or § 6 C. The loss shall be offset by a taxable profit as referred to in 1. Act. for the earliest possible prior income. The rules of 1. and 2. Act. it shall apply mutatis mutilation to the immovable property in which a deduction is obtained from the flat-rate property on which the taxable person within the two prior to previous income has established a taxable duty, profit. The rules of 1. 3. Act. shall not apply to immovable property, which shall be endepicted on condomaries.

§ 6 A. Where the taxable person acquires a property covered by the rules of the law, with the exception of the property covered by Article 8, the taxable person, rather than making any profit by the immovable property of the taxable person, may be made. income, choose to reduce the purchase price of the transferable property with the profit. The rules of 1. Act. applies only to profits relating to the part of the property which was used for commercial purposes in the owner's or the same profession, and that is only the part of the acquisition sum relating to that part of the acquisition ; property to be employed in the interests of the owner or the consenting spouse, which may be reduced by the profit. Paragraph 3, 2. Pkton shall apply accordingly. The establishment of real estate shall not be regarded as a business enterprise. The property acquired shall not be deemed to have been rented, even if it is rented at the time of acquisition, if the rental is discharged before the end of the time limits laid down in paragraph 1. 2, no. Furthermore, the property of the property of the property acquired, which is the property of the housing sector, shall not be considered in this context for the use of commercially. The deposition after 1. Act. shall be done with the whole part of the proceeds without deduction after paragraph 6 (2). 2 relating to the commercial nature of the property concerned, up to a maximum amount equal to that part of the cash purchase price for the property acquired, relating to the part to be employed in commercial terms. If the profit margin is overrising, the amount of cash obtained shall be taxed on the excess of profit by the general rules of the law.

Paragraph 2. Reduction of the purchase of the purchase price in accordance with paragraph 1. 1 is conditional on

1) the taxable person shall acquire the immovable property in the same income, in which the taxable immovable property is immovable or acquiring real estate no later than the income resulting from the injury, or the acquiring property of the last income ; in advance of the year of departure and

2) the taxable person at the latest on the income in which the acquisition takes place shall apply the rule set out in paragraph 1. 1 applied to the submission of rights of rights or, where the acquisition of the immovable property takes place in the preceding income prior to the abstention, the rule shall be coveting the rule set out in paragraph 1. 1 applied no later than the submission of a timely tax return for the abstention. If the tax authorities change the recruitment of immovable property, the subject of the rule of taxation may be coveted in paragraph 1. 1 applied, but not later than three months after the notification of the employment change has been received.

Paragraph 3. Paragrics 1 and 2 shall apply mutatis muctis, if one spouse is immovable property and the other person acquiring a real estate. It is a condition that the spouses are at the end of both the income in which the abstention takes place, and the income in which the acquisition takes place.

Paragraph 4. Reduction of the purchase of the purchase price in accordance with paragraph 1. Paragraph 1 shall be subject to the fact that the acquired property is not situated in a foreign state on the Faroe Islands or in Greenland. If the owner at the time of the deferment is taxable to Denmark after the source tax of the section 1 of the source, corporate tax law § 1 or the Fund for the Danish Fund Act 1 without being resident in a foreign state, on the Faroes or Greenland in accordance with However, the provisions of a double taxation agreement may, however, be reduced to the sum when the acquired property is situated in a Member State of EU/EEA, on the Faroe Islands or Greenland. It is a condition for the reduction of the sum of the sum of the sum after 2. rectangle that the foreign state, the Faroe Islands or Greenland exchanges information with the Danish authorities following a double-tax agreement, another international agreement or convention or an administratively concluded agreement on assistance in Tax stuff. The profit resulting from the reduction of the purchase of the acquisition shall be the profit from the property situated in the State where the property was held. A taxpayer who wishes to reposition a profit in a property in a foreign state, on the Faroe Islands or Greenland, may, before the end of the full tax, on the part of the source of the source tax, in accordance with paragraph 1, the rule shall be covet; 1 applied to an acquired foreign property. The application shall be accompanied by the necessary information on the properties concerned, including an operating budget of the property acquired.

Paragraph 5. Notwithstanding paragraph 1 ONE, FOUR. pkt;, shall be deemed to have a party in which the owner of the fixed property and his spouse directly or indirectly have a determining influence, for commercial activities. It is a condition that the company must use the property in commercial terms, cf. paragraph 1. In determining influence, ownership or availability of voting rights means that direct or indirect ownership of more than 50% is owned. of the share capital or shall be advised over more than 50%. Of the voices. If the bogey influence in the company is involved, taxation is being carried out on the return of profits at this point in time. Treasuing the recovered profit after 4. ......................... ONE, ONE. Act.

Paragraph 6. The tax minister may lay down detailed rules for the submission and content of requests for requests to be made pursuant to paragraph 1. 2.

§ 6 B. If a person ' s tax duty is to be established according to the source tax of the source, or becomes a person, in accordance with the provisions of a double-taxation agreement in a foreign state, on the Faroes or Greenland, taxable profits, the sum of the sum of the sum in accordance with section 6 A (3). 1, at the time of the tax duty termination or the move of the tax base location. However, it shall only apply where the acquired property is situated in a foreign state, on the Faroes or Greenland Islands. The profit resulting from the reduction of the purchase of the acquisition shall be the profit from the property situated in the State where the property was held.

Paragraph 2. The tax may be granted subject to the taxes referred to in paragraph 1. 1 by the rules of the source ' 73 E ".

Paragraph 3. If, in the case of ownership of the property or the death of the owner, it shall be replaced by the duty of the goods to be entered in the case of paragraph 1. Paragraph 1 shall be noted that the amount of the trade value of death is less than the sum of the amount of the acquisition, the amount of the taxable amount shall be reduced in accordance with paragraph 1. 1 with the difference. The taxable amount may not be adversely affected.

Paragraph 4. Where the owner is relocated here, before the acquired property has been refused, the duty to reply shall be lapsed in accordance with paragraph 1. 1 until the owner of the owner meets the conditions laid down in paragraph 1. ONE, ONE. Act.

§ 6 C. Where the taxable rebuilder is built on or rebuilding on a property subject to Section 6 A, the taxable person, rather than making a profit in the afening of real estate to the taxable income, may choose to reduce, the purchase price of the conversion, the building or the new building with the profit. The provisions of sections 6 A and 6 B shall apply mutatis mutis.

§ 7. In the case of land exchange as part of a soil distribution file, in accordance with the rule of land redistribution and public purchase and sale of real estate to agricultural purposes, etc. (Earthling law) as well as on land exchange as part of an expropriation by law no. 186 of 4. In June 1964, in accordance with the law of public works or in the field of planning, the taxable person may require that the profit margins be discharged from the abstention of unbuilt area, which according to the value conditions at the time of the land exchange ; is matched by unbuilt area unbuilt. The Tax Master lays down rules on the uptake of the profits. In the case of subsequent disarming of the area where the value of the soil was recovered, the amount of the acquisition shall be the sum of the area covered by the trade area, as if it were acquired at the same time and for the same amount, the area of the area in its time. The costs of maintenance and improvement prior to the land exchange shall be taken into account in the areas referred to in section 5 (5). 2, extent specified. In the case of property where the soil exchange has been made before the 19th. In May 1993, the purchase of the purchase shall be made in accordance with the rules laid down in section 4 (4). 3. The sum of the sum of the sum of the sum in accordance with section 4 (2). 3, 3. pkt., shall be the sum of the purchase of the acquisition of the area as if it were acquired at the same time and for the same amount as it was given in the area of the area. This may be added to the costs of maintenance and improvement, prior to the area of the exchange of land, and the corresponding expenditure incurred in the area of land before 1 of the area. January 1993. Expenditure referred to in section 5 (5). TWO, FOUR, SEVEN. ptangle, do not count.

Paragraph 2. Out of the way in the first paragraph. In the case of 1 the case, the taxable person may choose not to add profit to the income of the taxable income from the taxable income. However, it is a condition that it is a question of the shifting of unbuilt areas and that a payment shall be granted from one of the parties in addition to the area at a maximum of DKK 10,000. It is also a condition that there is a single trade between two parties. Where the taxable person chooses not to include the profit, cf. 1. pkton, the purchase of the purchase of the property acquired during the shift of the change shall be calculated upon subsequent abstention as if the property was acquired at the same time and to the same amount as the property claimed at the change of the folder. The costs of maintenance and improvement before the change in the shift shall be taken into account in the section 5 (5) of the shift in the shift in the shift in the folder. 2, extent specified. For estates which are changed before the 19th. In May 1993, the purchase of the purchase of the goods in accordance with the rules laid down in section 4 (2) shall be made. 3. The sum of the sum of the sum of the sum in accordance with section 4 (2). 3, 3. rectangle, make the purchase of the purchase of the mageal property, as if it were acquired at the same time and for the same amount as it had in his time of the day of the change of ownership. This may be added to the costs of maintenance and improvements held as regards the property of the shifted property and the corresponding expenditure effected on the ownership of the goods in the first place of the first 1. January 1993. Expenditure referred to in section 5 (5). TWO, FOUR, SEVEN. ptangle, do not count.

Paragraph 3. In the case of property which has been dissolved, the purchase of the purchase shall be the sum of the solution for the earning of the land with an addendum for the building value. The tax minister shall lay down rules for the calculation of this Appendix. The purchase price shall be converted in accordance with section 4 (4). 1, and is adjusted in accordance with section 5 and § 5 A, for buildings which have been resolved to the ground duty before the 19th. In May 1993, the purchase of the purchase shall be made in accordance with the rules laid down in section 4 (4). 3. The sum of the sum of the sum of the sum in accordance with section 4 (2). 3, 3. pkt., the solution sum shall be used for the earldown of an addendum for the building value and the costs of maintenance and improvement held before 1. January 1993. Expenditure referred to in section 5 (5). TWO, FOUR, SEVEN. ptangle, do not count.

§ 8. Confession of the abstention of one and two family houses and condomesses shall not be taken into account if the house or residence has served to the home of the owner or his household in part or throughout the period in which this property has owned the property and where : the property has fulfilled the conditions in which they are to be able to be freely claimed after the present paragraph. However, in the case of one-and two-family houses this exemption applies only if :

1) the property total due to area is less than 1,400 m² or

2) which, according to the provision of the public authority, not from the property, may be the reason for self-employment, or

3) in the case of a declaration of customs and tax administration, a significant amount of value degradation of the restareal or of the existing stock shall be provided.

Paragraph 2. The rules of paragraph 1. The same shall also apply to summer household and equal terms. that the owner or its household has been used for private purposes in a part or throughout the period in which this property has owned the property and where the property has fulfilled the conditions in order to be able to be without tax-free after this paragraph.

Paragraph 3. The rules of paragraph 1. Paragraph 1 shall also apply to a party of a flat-land property with several flats, where the other is connected to the entitlement to a housing apartment in the property, and has served to housing for the owner of the party or its household, during part or throughout the period in which it has owned the party and where the conditions for the other tax-free after the present paragraph have been fulfilled.

Paragraph 4. Confession or loss of abstention, including in the case of liquidation of liquidation, in the calendar year in which the company and so on end is dissolved, of shares, cooperatis and similar securities associated with the right to a residence in one ; in the case of property with several flats, do not count on the inventory of taxable income after the tax burden on the stock market, if the flat of the owner of the securities or its household is in part or throughout the period during which the latter has been provided. in which this has owned the securities and where the conditions are to be affrontrun; the securities of the securities after this paragraph has been fulfilled. Paragraph 1, 2. provisions shall apply by analogy if there is a given basic area of the occasion.

Paragraph 5. The rules of paragraph 1. 1-3 and 8 shall not apply to profit by the abstention of a commercial voyage, which, in section 6 A, sections 6 C or section 10, is relocated in a property covered by paragraph 6. 1-3. The profit of the abstention of professional property is taxed in that income, where the property to which the proceeds repositioned is claimed. The taxable profits shall be made up in respect of the supplement and the impact of this Act, which had been eligible for commercial property if the profits had been taxed at the time of the abstention of professional power.

Paragraph 6. Confession or loss of the loss of a property shall not be included in the taxable income if :

1) the property has been built on the premises, which has been significantly damaged,

2) the damage shall not be caused by the presets or gross negligence of the owner or persons in the owner ' s household and

3) the property at the time immediately prior to the injury may have been untax-free in accordance with paragraph 1. 1-3.

Paragraph 7. This is a prerequisite for the freedom of the taxation of paragraph 1. 6 that the entire property shall be completed within one year after the damage has been taken. The customs and tax administration may, in exceptional cases, be dispensers from this time limit.

Paragraph 8. Confession or loss to owner residence including intime a basic area of less than 1,400 m2 is not included in the taxable income, if :

1) the owner has requested that a property be carried out on the property of a property area, after the release and registration in the premises,

2) the owner before the case handling of the request for the extraction has been completed, according to the declaration of the social authorities, moved from the property to a protected residence or to a nursing home ; and

3) it is a matter of a family house, as referred to in paragraph 1. 1 which has served to housing for the owner immediately prior to the relocation.

§ 9. In the case of land residing in whole or in part, of farms, gardenneri, nursery or fruit plantation, cf. section 33 (3) of the assessment. 1, by the abstention of forestry service, cf. section 33 (3) of the assessment. 7, 1. and 2. a pkton, and by the abstention of properties that contain one or two independent occasions where the property serves or served to housing for the owner and, to an essential extent, used commercially, cf. section 33 (3) of the assessment. 5, the part of the profit that relates to the farmhouse with a related property and of the ownership or ownership of the property shall not be included. Use of the rule in 1. Act. is subject to the property of the property of the owner or his household in part or throughout the period in which this property has owned the property and where the property has been subject to the section 33 (3) of the rating. One, five or seven, one. and 2. pkt., section 8 (4). ONE, TWO. pkt; shall apply mutatis muctis.

Paragraph 2. The part of the profit that should not be taken into account, cf. paragraph Paragraph 1 shall be calculated as the difference between the amount of the total of the total of the total of the sum of cash relating to the farmhouse, which is related to the property and the ownership or ownership of the household and the amount of the total purchase of the acquisition after paragraph 4 (3). 2 or 3, which relates to the farmhouse with a related reason and the ownership or ownership of the farmhouse.

Paragraph 3. The part of the profit to be taken into account shall be as the difference between the amount of the payment in accordance with Article 4 (1). 4 relating to the part of the property that is not covered by paragraph 1. The amount of the property not covered by paragraph shall be 1 and 2, and on the other hand. 1 and 2, in accordance with section 4 (4), 2 or 3, and regulated by section 5 or § 5 A.

Paragraph 4. The rules of paragraph 1. 1-3 shall not apply to profit by the abstention of a commercial enterprise, which, after section 6 A, sections 6 C or section 10 is placed in a property covered by paragraph 6. 1-3, if the housing percentage after the relocation has been increased and it is not possible to tax the entire restowed profits by the abstention of the property in which the profits are relocated. The profit of the abstention of professional property is taxed in that income, where the property to which the proceeds repositioned is claimed. The taxable profits shall be made up in respect of the supplement and the impact of this Act, which had been eligible for commercial property if the profits had been taxed at the time of the abstention of professional power. If a confession is covered by 1. ., shall lapse in the calculation of the taxable income of the profit of the property in which the profits originated in this property deposit sum after section 6 A, § 6 C, or § 10.

Paragraph 5. The only way in which a property is to be made is not included in the taxable income, if

1) the property has been built on the premises, which has been significantly damaged,

2) the damage shall not be caused by the presets or gross negligence of the owner or persons in the owner ' s household and

3) profit by the abstention of the housekeeping, with due and in the possession or housing portion of a mixed use of property at the time immediately preceding the damage, it should not be included in the taxable income provided for in paragraph 1. 1.

Paragraph 6. The tax exemption provided for in paragraph 1. 5 shall cover only the part of a property subject to paragraph 1. 5, no. 3.

Paragraph 7. This is a prerequisite for the freedom of the taxation of paragraph 1. 5 that the entire property shall be completed within one year after the damage has been taken. The customs and tax administration may, in exceptional cases, be dispensers from this time limit.

§ 10. Where a taxable cause of an injury to a property not covered by Article 8 has received a replacement or insurance undertaking and carries out the restoration of the damaged property, the taxable for that part of : the compensation or insurance sum not tax-free after paragraph 9, rather than applying the rules in section 4, cf. Section 2 (2). The rules shall apply in paragraph 1. 2-6, if

1) the reanimated buildings or installations are on the same property as those damaged buildings, cf. however, paragraph 1 5, and

2) the rebuilding of either in the income in which the injury occurs, or in the nearest revenue of the following income, shall expire at the earliest times with the income resulting from the amount of the compensation laid down in the case of the compensation ; definitively.

Paragraph 2. Therefore, in exceptional circumstances, the deadlines set out in paragraph 1 shall be free. 1 shall be extended by the authorisation of customs and tax administration.

Paragraph 3. Where the amount used to reapply etc, less than insurance or compensation, is deducting the amount of the difference in the property value of the property in the income in which the damage is done. However, a maximum amount may be deduceaned to the property purchase price of the property at the time of the injury. The amount of excess shall be taxed in the income in which the re-introduction must have been completed, cf. paragraph 1, no. 2, and paragraph 1. 2. Various amounts depreciation of depreciation or taxed according to section 24 (4) of the depreciation of the depreciation. 5, does not affect the property purchase price, cf. however, section 5 (5), 4-8.

Paragraph 4. When the re-establishment of the property remitted, the taxable person shall be able to calculate the amount of the acquisition of the assets after Section 5 and § 5 A only include the calculation of the goods ;

1) purchase costs incurred prior to injury ;

2) maintenance and improvement expenditure incurred before the damage to the extent that they can be taken into account in section 5 (5). 2,

3) the amount by which the costs of the re-introduction may exceed the insurance or compensation amount ; and

4) costs for the maintenance and improvement of the property restored to the extent that they can be counted in accordance with section 5 (5). 2.

Paragraph 5. By way of derogation from paragraph 1 1, no. The rules referred to in paragraph 1 shall not apply to 1. 2-4 use, if :

1) a law or public authority ' s provision prevents any reenactment on the property in which the damaged goods were present ; or

2) the injury has hit one or more business outdoors belonging to the same owner and which is a unit of operation and the owner wants to carry out re-enactment on another of those properties other than that of the damaged goods.

Paragraph 6. The provision in paragraph 1 shall be However, 5 shall apply only if the taxable person within the provisions of paragraph 1 shall apply. 1, no. 2, and paragraph 1. 2 the time limits referred to shall carry out re-enactment on another property, which shall be at least equivalent to the compensation or insurance sum. After re-introduction, the taxable shall be notified in conjunction with the income tax return year. However, where the tax authorities change the appointment of a fixed property, the owner may have requested the rule applied, but not later than three months after the notification of the employment change has been received.

Paragraph 7. If the total cost of reenactment on another property is replaced by the compensation or insurance sum, the excess amount of the purchase price for the reenactment shall be rebuilt on multiple properties, the amount of the purchase shall be reallocated ; excess amounts for the deposits of deposits for the properties in question after the proportion of the total cost of re-execution in each of the properties.

Paragraph 8. In the case of reconstructions of buildings, etc. on another property, this second property shall be transferred to the property of the original property to be attributed to the shackled amorous property. If re-enactment is carried out on several properties, the share of the purchase price of the original property to the property of the damaged goods shall be allocated according to the proportion of the total cost of recovery in each of the properties.

Niner. 9. Replacement and insurance amounts relating to that part of the property that do not serve or have served as housing for the owner or his household and used for the construction of buildings serving housing for the owner or his household, irrespective of the provision in paragraph 1 1 shall be taken into account for the income of the taxable income.

Paragraph 10. Where a taxable man applies the rules laid down in paragraph 1. 1-9 and one or more of the property buildings are depreciation due, the rules in the section 24 of the depreciation Act shall be applied at the same time.

§ 11. The only thing that has been gained by the receipt of a replacement fee for expropriation is not included in the amount of money. The same applies to profits for sale to a transferee which, according to the purpose of the acquisition, fulfils the conditions for expropriating the property. Deserted by Disposal in accordance with section 34 of the Act of Contaminated Land shall not be included either.

Paragraph 2. Paragraph 1 shall not apply to profit by abstention of an enterprise which, after sections 6 A, 6 C or 10 is placed in a property subject to paragraph 6, shall be subject to paragraph 1 of this Article. 1. The profit of the abstention of the commercial property is taxed in that income, where the property to which the profit is relocated is claimed. The taxable profits shall be made up in respect of the supplement and the impact of this Act, which would have been eligible for commercial property if the profits had been taxed at the time of the abstention of the commercial property. If the abstention is covered by 1. pkt;, lapses in calculating the taxable income of profit from the sale of the property in which the profits originated in this property purchase price after ~ § 6 A, 6 C or 10. Instead of counting the profits of the taxable income tax after 2. and 3. Act. the taxable person may, however, choose to defer taxation by repositing the profits in a new property or a conversion, building or new building, in accordance with the rules laid down in § § 6 A or 6 C.

§ 12. The customs and tax administration may allow the payment of the tax to be granted when the circumstances, including in particular regard to the continuation of a business enterprise, are therefore talking.

Paragraph 2. The execution may be granted only if the taxable person replaces one or more flat-rate properties of an amount equal to the remuneration of the property. It is a condition that both the alleged and the genus property or not an insignificant part of both properties are part of the operation of a business enterprise.

Paragraph 3. The subject may include the part of the immovable treasure, which may be attributed to the property of the property which may be attributed to the property. The claim must be made conditional upon the fact that the taxable person shall provide security for the amount responsible for the amount and the tax evasion shall be determined by the customs and tax administration. The chaperone amount is enclosing with an interest rate of 1%. For example, above the National Bank's divisions, at least with 6%. p.A.

Paragraph 4. Recovery must be reconsidered either in the income in which the profits are found, or in the near-income of the following revenue. In exceptional circumstances, therefore, the period may be extended beyond the application of the taxable person.

§ 13. The owner of the property of a permanent property of such a condition that a further payment for the property will be added to the property shall, where this remuneration is acquired, shall make a new statement of the revenue for the product in which it is acquired ; the first abstention took place. If, as a result of the new inventory, in accordance with the rules in force at the time of departure, a taxable profit shall be taken into account by the decision of the taxable income of the year in which the right to a further action is taken ; remuneration is acquired.

§ 14. (The case).

§ 14 A. (The case).

SECTION 14 B. (The case).

§ 15. The law shall enter into force on the day following the announcement in the law. It has effect on abstentions which are made on 1. July 1982 or later.

§ 16. The law does not apply to the Faroe Islands and Greenland.

1) This notice contains changes to the property tax law, which has been adopted in the year 2007 2008, 2009, 2009, 2009-2010, 2010-2011 and 2011-2012. For comments on the entry into force of the previous amendment to the property tax law, reference shall be made to previous statutory notices, no later than by law-making no. 891 of 17. August 2006.