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Ordinance To The Law On Municipal Property Tax

Original Language Title: Bekendtgørelse af lov om kommunal ejendomsskat

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Table of Contents
Chapter I Gran.
Chapter II Property guilt
Chapter III Properties located in multiple municipalities
Chapter IV Coverage tax and so on.
Chapter V The due and forging to be forged and so on.
Chapter VI Special provisions
Chapter VII Entry into force and transitional provisions, etc.

Publication of the laws on municipal property tax

This is announced by the municipality of the municipal property tax, cf. Law Order no. 1006 of 26. October 2009, with the changes that are being made by Section 17 of Law No 1. 529 of 26. May 2010, Law No. No. 705 of 25. June 2010, Law No. No. 1605 of 22. December 2010, Law No. No. 1377 of 28. December 2011, lov nr. 581 of 18. June 2012 and section 18 of law no. 600 of 12. June 2013.

Chapter I

Gran.

§ 1. Of those in a municipality situated, the property of which, under the law on the assessment of the country ' s fixed properties, has been made to the basic value, is defended to the municipality of a tax referred to as a basis for the sake of the basic value.

Paragraph 2. Grate is to be imposed on the taxable properties with a particular level of the taxable basic value. The taxable basic value shall mean the lowest of the following values :

1) The basic value of the property after deduction of improvements as determined by the provisions of Title C and D in the assessment of the country's fixed properties as provided for in sections C and D, and the reduction in exemptions for ground protection under Claims 7 and 8.

2) The taxable land value for the property, which formed the basis for the basis for the preceding fiscal year, increased by a percentage adjustment percentage.

Paragraph 3. The adjustment percentage, cf. paragraph 2, no. 2, is done as the estimated increase in the total municipal discharge basis for the tax year in which 3% is added. The estimated growth of the print base will be determined by the Finance Minister, with the approval of the European Parliament's Committee on Finance. The adjustment percentage may not exceed 7%.

Paragraph 4. For new reasons, as mentioned in paragraph 1. The reasons referred to in paragraph 1 shall be : 2 where there has been a change in the land, use or plant and ownership of the property, where changes have been made in the distribution rate and where the customs and tax administration has performed a recruitment according to section 33 (3) of the assessment. In the case of paragraph 16, 16, 17 or 18, this recruitment shall apply as a basis for the calculation of the taxable basis after paragraph 1. 2, no. 2. where improvements are taken, the basic value shall be used without the previous deduction of improvements as a basis for the calculation of the taxable basis after paragraph 1. 2, no. 2. Deductions for improvements that have been made with effect over the last year in which the basic value after deduction of improvements and reduction in exemptions for groundwork, cf. paragraph 2, no. Paragraph 1 shall be deducted from the taxable basis or before deducted from the valuation of section 33 (3) of the assessment. In the calculation of the taxable basis after paragraph 1, 16, 17 or 18. 2, no. 2. In the calculation, the estimate shall be made in the last year, where the basic value after deduction of improvements and reduction in exemptions for the cause, cf. paragraph 2, no. 1, the taxable basic value of the tax year shall be subject to the level of the adjustment percentage for the intermediate years, cf. paragraph 3.

Paragraph 5. For reasons of taxable reasons, as referred to in paragraph 1, 2, where deduction for improvement lapses, the basic value shall be used without the previous deduction of improvements as a basis for the calculation of the taxable basis in accordance with paragraph 1. 2, no. 2. In the calculation, the estimate shall be made in the last year, where the basic value after deduction of improvements and reduction in exemptions for the cause, cf. paragraph 2, no. 1, the taxable basic value of the tax year shall be the subject of the tax rate at the level of the adjustment rate for the intermediate years, cf. paragraph 3.

Paragraph 6. For reasons of taxable reasons, as referred to in paragraph 1, 2. The basic value of the modified exemptions shall be the basis for the calculation of the taxable basis after paragraph 7. 2, no. 2. In the calculation, the estimate shall be made in the last year, where the basic value after deduction of improvements and reduction in exemptions for the cause, cf. paragraph 2, no. 1, the taxable basic value of the tax year shall be subject to the level of the adjustment percentage for the intermediate years, cf. paragraph 3.

§ 2. In the case of the final adoption of the annual budget of the municipality, the local authority shall determine the basic debtor's blood. The gran promention must be at least 16 and not more than 34. In the case of property which, at the time of the assessment due to the tax calculation, must be considered to be used for agriculture, gardenneri, nursery, fruit orchard or forestry, cf. Section 33 (4). 1, in the Rating Act, the basis of a blood alcohol level of 14.8 promillepoint lower than the basic debtor blood shall be charged to the basis of a blood alcohol level. paragraph TWO, TWO. Act.

Paragraph 2. In municipalities where the basic debtor is set at more than 22, the basic debt is charged at 7.2 per per per basis of the property of the taxable property which, at the time of the assessment, which is due to the tax calculation, must be considered as : used for agriculture, gardenneri, nursery, orchard or forestry, cf. Section 33 (4). 1, in the judgment bill. The taxable basic value referred to in 1. rectangle, discharging properties used for agriculture, gardenneri, nursery or fruit plantation, which the total taxable basic value other than the taxable basic value laid down for the housekeeping for their reasons and their garden.

§ § 3-6. (The case).

§ 6 A. After the application of ownership of properties, which, at the time of the assessment, which is due to the tax calculation, use for agriculture, garneri, nursery or fruit-plantation, shall be granted on the basis of the property, where the property is concerned ; are located within areas covered by an approved urban development plan or intermediate zone or an approved urban plan ' s agricultural zone. In the case of property situated in agricultural or agricultural zones, no account shall be granted on the basis of the tax year 1969-70 and the following tax years.

Paragraph 2. The payment of the basic debt may be granted only in so far as it relates to areas with the specified use and only to the extent to which the basic debt is calculated by the amount of the taxable basic value, which is more than a sum of the basic amount of the goods. the area unit, determined by the Treasure of the Treasure.

Paragraph 3. The chaperone amounts are enclosing by 6%. yearly from the last timely payment day for the amount of the groundless, which shall be granted. Enter the amount of the chaperone amount at the end of the tax year.

Paragraph 4. For the payment of the payment of the henchmen, the amounts of interest shall be paid on the property of the property damage release with the upward priority. The damage to the solution of the injury shall not exceed the property of the property of the property at the most recent appraisal of the property value.

Paragraph 5. Once this has been achieved, the execution may be granted until the amount of the interest charged to the payment accounts for 95%. of the damaging effects of the indemnifying solution.

Paragraph 6. Where further reference is not eligible, the interest of the interest shall be incurred later on to the future collection of municipal property taxes and in accordance with the rules in force.

Paragraph 7. The amount of the interest charged to the payment shall be payable where the area in which the area concerned is situated shall no longer be covered by the provisions referred to in paragraph 1. 1 zones or, after the entry into force of the Law on the City and Land Zones, a land zone. However, the interest and rate of interest referred to in the land area immediately pursuant to the urban and rural area area to the urban zone may, at its request, be deduned by one third of the first 1. July after the switch to the urban zone and by one third of each 1. July of the following 2 years. In the case of amounts covered by such a payment scheme, the rules shall apply in paragraph 1. 3 and 8 similar uses.

Paragraph 8. Every year before the 15th. In January, the municipality shall inform the municipality of the municipality ' s loans per year. 1. in January, specifying the amounts which have been granted in the preceding calendar year and of the interest rates charged.

§ 6 B. (The case).

§ 7. Tempted for basic reason is :

a) The state of the royal castles and palettes with adjacking.

b) Other States, regions or municipalities belonging to property, with the exception of the property used by the owner to agriculture, gardening, forestry or detenancy, or to be unused. The exemption does not apply to property belonging to DSB, Energinet.dk, Naviair and Danpilot. If only part of a property satisfies the conditions for exemption, then the exemption shall include the part of the basic value that falls on this part.

c) Foreign and consulate States, on condition that the Danish State envoy and consulate sailship in the case of the Danish state benefiting from a similar exemption. To the extent that Denmark has committed itself to the extent that Denmark is committed to it, then, furthermore, is exempting properties owned by foreign states for use in the diplomatic or consular representations of international organisations or by international organisations, or the staff of such representations and organisations and members of the members of the family.

d) Frequent buildings on which a special conservation declaration has been made in accordance with the legislation on construction-making. The exemption includes only the built ground, courtyard and garden.

(e) The reason, the courtyard, and have to assemblies, which are not operating in a professional way. For the purpose of the collection centre, a building intended for and principally is used for the holding of meetings of political, religious and informative nature, and for which public access is provided. A coherent garden that belongs to a meeting house is exempt, even though a part of the garden in matricularial is one or more independent flat-rate properties that are separately assessed.

Paragraph 2. The exemption provided for in paragraph 1 Paragraph 1 (d) does not include property belonging to

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

2) an owner whose budgeted operating costs for more than 50% are covered by grants from the State, the municipalities and the regions.

Paragraph 3. The Danmarks National Bank at Section 21 of Act 21. 116 of 7. In April 1936, tax concessions were not affected by this law.

Paragraph 4. Before the entry into force of this law, pursuant to the provision in section 16 (3), Three, in the law. 188 of 20. In May 1933, concerning municipal property taxes granted exemption from the groundwork of dried freshwater sac, the Minister for Economic and Home Affairs may extend this exemption within the period specified in that provision.

Paragraph 5. Is there before the entry into force of this law? the grant of the containment and desiring of parts of the sea granted the holder of the authorization for a limited number of years shall be granted by the provision in section 16 (4). Amendment No 4. 188 of 20. In May 1933 on municipal property taxes, home free, for the cause of the inhabited and drying area, also in the sheepsake of the years concerned, must include the basis of this Act.

Paragraph 6. Where a property terminates or exceeds the basis of this paragraph, at the end of the quarter in which the circumstances justify the exemption of the obligation to respond respectively to the constitution, are entered. If an embassy property is exempt from this paragraph, the exemption shall take place from the date of take-over date.

§ 8. The local authorities shall be able to grant complete or partial relief from the basic conditions :

a) Schools, hospitals, hospitals, institutions approved in accordance with social legislation, libraries in public surveillance and public museums. However, the exemption can only be extended to the built ground, courtyard and garden.

b) Sports and sports centres associated with gymnastics, sport and foxholes, or other organisations of the same purpose. Furthermore, properties which are used for youth camps and campsites or holiday school for children are also free to be exemplivable when the owner is an organisation whose main purpose is to promote the free air of children's or young people.

c) Property owned by non-profit-making or other institutions with almenusable purposes, which are used for the purposes of the institution.

d) Gas, water and heating plants when access to supply from the plant is open to all within the area in which the works works, in respect of the revenue of the plant, except for the normal interest rate of any deposit capital-according to the statutes of the Staff Regulations ; provision can only be used for the purpose of the host.

Paragraph 2. If only a part of the items referred to in paragraph 1. Article 1 (1) of the property concerned satisfies the conditions for exemption from ground, may be granted only in the case of the part of the basic value falling on this part.

Paragraph 3. Where a forest as a result of fires, storm, fungal attacks or similar events have suffered damage to the tree stock and this has resulted in significantly lower the value of the property in the forest itself falling significantly lower than the normal value, cf. section 15 of the law on the assessment of the country ' s fixed properties, the municipality Board may exempt such a large part of the basic value proportionately to the difference between the normal value and the abovementioned part of the property, for the basis of such a measure ; period of time that the normal state of the forest may be restored.

§ 8 A. (The case).

§ 8 B. (The case).

§ 9. In cases where the municipal authorities consider it desirable for private reasons not to be built, or that a certain population is preserved, the municipality Board shall be entitled to, however, only for a period of evaluation at a time-to confess the owner whole or partial relief from the premises of the property, or to be rested. However, the condition for such exemption is that the owner of the municipality Board shall undertake not without the consent of his or her consent to make changes in the exploitation of the territory.

Paragraph 2. If the owner-without prior authorisation from the municipal management board-building measures on the basis of the basis of the municipal management board shall be deemed to dispute against the conditions laid down for exemption, the local authority shall determine the extent to which and, as a matter of fact, the authorities in which the local authorities are subject to the to the extent and from which exemption shall be deemed to have been suspended.

Chapter II

Property guilt

§ 10-21. (The case).

Chapter III

Properties located in multiple municipalities

§ 22. Where one in several municipalities is property is assessed under one, then, cf. Section 33 (4). 2, in the law on the assessment of the country ' s fixed properties, of customs and tax administration at the assessment, a determination of the proportion of the property value of the property concerned and any deduction for improvements which may be entered for each of : The municipalities. If the property is partially abreded for groundhandling, the customs and tax administration shall, cf. Section 33 (4). 2, in the law on the assessment of the country ' s regular properties, in accordance with the application of any of the local authorities, how the non-exempted part of the basic value (with the possible deduction for improvement) shall be divided into the municipalities.

Paragraph 2. Decisions pursuant to paragraph 1 of the Customs and Tax Administration. 1 may be complained according to the rules of the tax administration law on charges against the ratings of real estate.

Chapter IV

Coverage tax and so on.

-23. The city council may decide that property in accordance with section 7 (2) is available. Paragraph 1 (b) or Section 7 (3). 3, is exempt from the basis of a contribution to the costs incurred by such properties to the municipality, the response of the basic value must be replied to after deduction of improvements and by the difference. The Minister for Economic and Home Affairs may, in exceptional cases, allow such coverage to be levited on property exempted from the basis of section 7 (4). 1 (a). In the case of estates which are subject to the subject of coverage, the cadain charge shall be levied on the basis of half of the basic debt of half of the local authorities, but not more than 15 per per per per basis. The cover charge of the difference is replied to by one of the municipal management board, which may not exceed 8,75 per blood per year.

Paragraph 2. The local authorities may, in whole or in part, exempt property belonging to other municipalities and to the region, for the coverage of the tyre. The city council can exempt property that is in a sameje between the municipality and the regions or the state, for the coverage of the coverage.

Paragraph 3. To be a property exempted from the basis of section 7 (4). Paragraph 1 (b) or Section 7 (3). 3, the coverage levy shall be replied to in accordance with the provisions of this paragraph at the time of the entry into force of the exemption. If the exemption is to be made for the same reason, then the subject of coverage shall be suspended at the same time.

Paragraph 4. The customs and tax administration shall, at the request of the municipal management board, make the property value set and the basic value necessary for the calculation of the coverage of the tyre concerned. The tax minister provides for the remuneration to be paid by the municipalities to the customs and tax administration for the adoption of the assessments and allocations.

§ 23 A. The local authority can decide that, as a contribution to the expenditure, property used for office, business, hotel, plant, plant, workshop and similar purposes, the coverage of such property shall be replied to in the field of variation of such property. However, in the case of estates which are partially used as specified, the coverage of the coverage is replied only when the proportion of the property used for the aforementioned purpose amounts to more than half of the property of the entire property.

Paragraph 2. Coverage of the covered in paragraph 1. ONE, ONE. the property referred to by one of the municipal management board shall be given by one of the local authorities, which may not exceed 10. Coverage of the covered in paragraph 1. ONE, TWO. the property referred to above shall be replied to in the same way as the part of the difference concerned with the part of the property used for the purposes of the property. Of the properties covered by paragraph 1. 1, but as part of the year is used for non-taxable purposes, only partially suppretive charges are replied to. The percentage shall be fixed proportionately on the basis of the period or periods in which the property is used for taxable purposes as the total period shall be increased to the nearest number of one year. Coverage tax is defended solely by the part of the taxable difference exceeding 50 000.

Paragraph 3. Coverage tax pursuant to this Section may not be levied on property that is exempt from the basis of section 7.

Paragraph 4. Where, as a result of change in the use of this transfer to or cease to answer the coverage charge according to this section, this will be done at the end of the quarter in which the change has occurred.

Paragraph 5. Customs and tax administration shall, at the request of the municipal management board, carry out the property value and the value of the property value and the allocations necessary for the calculation of the coverage of the tyre concerned. The tax minister provides for the remuneration to be paid by the municipalities to the customs and tax administration for the adoption of the assessments and allocations.

§ 23 B. Decisions on the levying of the tyre charge under section 23 or Section 23 A and amending the size of the blood alcohol level shall be taken at the latest, at the same time as the final adoption of the local authority ' s budget for that purpose ; year in question, cf. however, paragraph 1 Two and three.

Paragraph 2. However, for the collection of the coverage for 2007, the rules shall apply in paragraph 1. 3 for the municipality of communes ; 1. In January 2007, where there have been, throughout or part of the composite municipality, there has not been any coverage tax after section 23 A for 2006.

Paragraph 3. In the case of the municipalities referred to in paragraph 1. 2, shall be required to cover the cover charge of time before the 1. In May 2007, a decision must have been made by 31. March 2006. If decision is taken at this stage, the collection of coverage for the purpose of the tyre may be collected in 2007, irrespective of the provision in section 27 (4). ONE, ONE. on a separate basis, however, so that the first rate may not be due to be payable on 1. May 2007.

§ 23 C. Decisions a municipality to levy the coverage tax pursuant to section 23 or section 23 A, customs and tax administration on the authority of the municipal management board shall make the claims and return on the property value and the value of the property and the allocations ; which are necessary for the calculation of the coverage fee for the first year in which the coverage levy is charged. The tax minister provides for the remuneration to be paid by the municipalities to the customs and tax administration for the adoption of the assessments and allocations.

§ 24. (The case).

§ 25. (The case).

Chapter V

The due and forging to be forged and so on.

SECTION 26. Taxman runs from 1. January to 31. December.

Paragraph 2. The provisions of the country in accordance with the law on the assessment of the country's fixed properties made available general assessments and revaluation, cf. Article 3 of the law shall be added to the balance sheet from the first year of fiscal year commencement in the second calendar year following that in which the assessment has been carried out, cf. however, section 1 (1). 2, no. 2. 1)

§ 27. Grate and cover charge shall be leviated in two or more equal rates after the municipal management board ' s greater number of elbowed time of the 1. the months in which the municipality board decides. If the aforementioned municipal property taxes amount to less than 200 kr. Annual, however, the amount shall not be charged.

Paragraph 2. If payment is not made no later than one of the municipal management board by one of the local authorities, the municipality shall be entitled to degrade the tax amount from the day of the day of the day on which a interest is due in accordance with section 7 (4). 2, on the levying of taxes and levies, etc., with a supplement of 0,4 percentage points for each starting month, until payment occurs.

Paragraph 3. Any of the taxes referred to above shall be subject to the payment of interest, provided that they are not paid no later than the third. in the following month of the following month, the recovery authority shall be recovered by the restential recovery authority.

§ 27 A. The provision in section 27 (3). 2, also applies to the interest rate of other payments relating to the property and which are collected with the municipal property taxes.

§ 28. (The case).

§ 28 A. (The case).

§ 29. All fiscal and tax amounts with accrued interest rates on the property concerned in its entirety with the local authority taxes and charges are repatriated and predominantly and answered by the owner of the property according to the acquisition document, things of the Member States, as a return or by the user if this legislation is to discern the treasuments of the property.

Paragraph 2. Influency of a contract shall not be exempt from duty due to due payment to due.

Paragraph 3. Any change to employment pursuant to the complaint or audit shall be rectified to be made no later than at the latest in the event of the first charge.

Paragraph 4. Where changes to the hire or tax calculation lead to the repayment of the tax, the taxable claim shall be required to interest rates in accordance with section 7 (4). 2, on the levying of taxes and levies, etc., with a supplement of 0,4 percentage points for each starting month, until payment occurs. Where payment is made in the form of truncation in the amount of taxation to be taken at the first collection, the interest shall be calculated at the time for the last timely payment day at this collection.

§ 29 A. In accordance with the rules laid down in this Section, an allowance shall be paid to owners of property returned to the land zone under section 45 of the law on planning, for part of the groundwork which has been the answer to the areas.

Paragraph 2. Allowance shall be granted for a period from which the quarter in which the owner of the owner has acquired the property, cf. § 29, paragraph. 1, and at the time when an assessment of the property after the land zone returns the tax effect (reimbursement period), cf. Section 26 (1). 2. If the areas have been transferred to the urban zone or to the area of summer housing, while the person in question has been the owner of them, the reimbursement period shall not be counted until and with the quarter in which this transfer has taken place. However, the period of validity may not be counted as from 1. January, 1970, and may not exceed 20 years.

Paragraph 3. For each fiscal year in the period of reimbursement, the customs and tax administration shall be fixed by an amount to indicate the difference between the taxable basic value applicable to the property of the tax year in question and the taxable person ; the base value, the property may be assumed to have been employed if it had been in the land zone.

Paragraph 4. The amounts set out in accordance with paragraph 1. 3, multiplied by the basic debtor, which has been applicable to each fiscal year. For each year, a rate of interest shall be paid in 4% per year. at the time of the time of the payment being made.

Paragraph 5. The amount of the allowance shall constitute half of the collected total as referred to in paragraph 1. 4 incl. The interest.

Paragraph 6. The compensation shall be paid by the municipality to which the areas are located, to the owner of the areas at the time of the return. The part of the compensation relating to the reimbursement period, except for the last two years, shall be paid no later than three months after the landing of the land-free-zone. The part of the compensation relating to the last two years of the reimbursement period shall be paid no later than the end of the period of validity of the reimbursement.

Paragraph 7. The cost of the translations referred to in paragraph 1. 3 is held by the municipality.

Paragraph 8. The rules of this Section do not include property belonging to the State, regions or municipalities.

-$30. In addition to what the rules of this law are, the cause and the aburation of the provisions cannot be abandoned or otherwise facilitated.

§ 30 A. The Ministry of Economic and Interior may lay down rules on the local authorities ' access to charging a fee for the notification of ownership information to private individuals.

Chapter VI

Special provisions

§ 31. For claims on account of the basis of which is supported in section 1 (2). 4, in the current applicable law or section 1 (1). 6, enter obsolescence in derogation from paragraph 3 (3). 1, in the law on the limitation of claims, the earliest. January 2014.

§ 32. (The case).

Chapter VII

Entry into force and transitional provisions, etc.

§ § § 33-36. (Entry into force, take-off and repeal provisions. Excluded here).

§ 37. The Minister for Economic and Home Affairs may lay down detailed rules concerning the implementation of this law.

§ 38. This law does not apply to the Faroe Islands and Greenland.


Law No 529 of 26. May 2010 on Naviair, if section 17 changes section 7, paragraph 7. 1, point (b), 2. pkt., contains the following effective provision :

§ 13

Paragraph 1. (Excluded)

Paragraph 2. section 16 to 21 shall have effect from the date of income of 2010.


Law No 705 of 25. June 2010 on the amendment of the municipal property tax (Reduction of property rights for holdings used for agriculture, gardenneri, nursery, orchard or forestry), which modify section 2, contains the following entry into force and transitional provisions :

§ 2

The law shall enter into force on 1. January, 2011

§ 3

Paragraph 1. The State shall provide, in accordance with the rules laid down by the Economic and Interior Minister for the year 2011, a special grant to the municipalities that suffer as a result of that law.

Paragraph 2. In the calculation for the year 2011, the tax rate for municipalities, cf. 26, no. Paragraph 2 of the Act of Compensation and general subsidies for municipalities shall be included in the grant referred to in paragraph 1. 1.


Law No 1605 of 22. December 2010 amending the Law on municipal property tax (Amendment of the provisions on ceiling on the basis of the calculation of communal ground, with regard to the deduction of improvements) that change section 1 (1). 5, 27, paragraph. 2 and 29 (2). 4, contains the following entry into force and transitional provisions :

§ 2

Paragraph 1. The law shall enter into force on 1. January, 2011.

Paragraph 2. For the calculation of the taxable basic value after paragraph 1 (1), 2, no. 2, in the municipal property tax law, 2011 is used in 2011 the taxable basic value which, in 2010, formed the basis for the imposition of groundwork, without taking account of any new or increased deduction for improvements in the period 2001 to 2010 under section Paragraph 1 (1). 5, in the current law.

Paragraph 3. The provision in paragraph 1 shall be Paragraph 2 shall not apply if, in the case of 2011, the collection of property tax collection is based on a calculation after paragraph 1 (1). 2, no. 2, in the Law of the municipal property tax, where new or increased deduction for improvement in the period 2001-2010 has been taken into account in accordance with section 1 (2). In such cases, in the case of the calculation of the taxable basic value in accordance with section 1 (2), the 5 shall be included in the applicable law. 2, no. 2, in the municipality of property tax the new or increased deduction of improvements in accordance with section 1 (1). 5, which entered into the taxable basic value, which in 2010 created the basis for the intrinmation of grounddoing.

Paragraph 4. In the paragraphs in paragraph 1. The case shall be used for the calculation of the taxable basic value after paragraph 1 (1). 2, no. 2, in the case of municipal property tax in 2012, the taxable basic value which in 2011 formed the basis for the imposition of groundwork, without taking account of any new or increased deduction for improvements in the period 2001 to 2010 pursuant to section 1 (3). 5, in the current law.

Paragraph 5. For claims on account of the basis of which is supported in section 1 (2). 5, in the law applicable to date, lapse regardless of section 3 (3). Rule 30 (1) and 30 (3). 1, in Law No 1. 522 of 6. June 2007 on the limitation of periods of limitation of the first 1. January 2014.


Law No 1377 of 28. December, 2011, on the amendment of the municipal property tax (Prolongation of the limitation period for certain claims of repayment of groundwork), which inserts Section 31, contains the following entry into force of the following entry into force :

§ 2

The law shall enter into force on the day following the announcement in the law.


Law No 581 of 18. June 2012 on the amendment of the municipal property tax (Change of ceiling on the basis of the calculation of communal ground, for new reasons, changes to the property area, use or plan conditions, etc.) that change section 1 (1). The entry into force and transitional provisions of 4 and 31 shall include the following entry into force :

§ 2

The law shall enter into force on 1. January 2013.

§ 3

For reasons on which the customs and tax administration before the entry into force of the law has been employed according to the section 33 (3) of the assessment. Articles 16, 17 or 18 shall be calculated on the basis of the taxable basis after Article 1 (1). 2, no. 2, in the municipality of municipal property tax after this law's § 1, nr. 1, for the purpose of the basic tax-of-calculation from and by 2013.


Law No 600 of 12. June 2013 on Danpilot, if section 18 changes section 7, paragraph 7. 1, point (b), 2. pkt., contains the following effective provision :

§ 13

Paragraph 1. (Excluded)

Paragraph 2. § § 17-20 has effect from and with the 2013 income year.

The Ministry of Economic and Interior, the 22nd. August 2013

P.M.V.
Niels Jørgen Mau

/ Pernille Hvidtfield oygård