Publication of property tax law

This notices the property value tax law, cf. Law Order no. 912 of 22. This is August 2008, with the changes resulting from paragraph 11 of Law No 1. 1587 of 20. December 2006 1) , section 1 of the law. 1340 of 19. In December 2008, section 14 of law no. 521 of 12. June 2009, section 5 of the law. 1278 of 16. In December 2009 and Section 9 of Law No 221 of 21. March, 2011.

§ 1. Of the property value of its own property as mentioned in Section 4, the property owner pays property tax to the state after that law, rather than tax on the rent of property in own property after the State Treasuse Section 4 (b) (2). Act. However, the property of real estate is not covered by this law.

Paragraph 2. The property value tax does not form part of the taxable income.

Paragraph 3. If a spouse, heir or legatar during the changeover of a death nest, occured a property or use a recreational dwelling for which the deceased has been taxed in accordance with this law, the spouse shall be placed, the heir or legatings as the owner of the property.

§ 2. The property values shall be borne by persons who own property as referred to in section 4 in Denmark. In the case of persons covered by the Tax Code Section 1, the taxable shall also include buildings abroad, on the Faroes or Greenland Islands. However, in the case of a signed double-tax agreement in a foreign state, in the Faroe Islands or Greenland, this person shall pay only the property value tax on premises situated in Denmark. People covered by the source tax tenment section 3 are exempt from the property tax.

§ 3. The property value tax for a fixed property is calculated as the basis according to section 4 a and 4 b, multiplied by the property value rate in accordance with section 5, with deduction of section 6 to 8, limited in sections 9, 9 (a and 9 (b), and with allowances after section 10, as well as with : impact on sections 11 and 12.

§ 4. The title of the property tax shall comprise :

1) Property, which only contains one self-employment.

2) Total family property, for which property value of section 33 (3) of the assessment law. SIX, ONE. and 2. pkt., distributed on the property two separate occasions.

3) Houses for agricultural navigation, etc. for the purpose of which the property value and the basic value of the section 33 (3) of the assessment shall be. 4, shall be distributed on the premises of the property, etc., and on the other property.

4) Forestry service, for which the property value of section 33 (5) of the assessment shall be set. 7, 1. and 2. pkt., shall be distributed on the part of the property that earnees the housing of the owner, and on the other property.

5) Owners, which contain one or two self-employed apartments, and which are substantially employed in commercial terms, so that the property value according to section 33 (3) of the assessment law is used. FIVE, ONE. and 2. pkt., shall be distributed on the part of the accommodation for the owner and on the other part of the property.

6) An apartment that one or more owners occupant in an encampment of 3 to 6 residential flats, of which at most one apartment has been populated by one or more owners. However, it is a condition that the owner requests an assessment under the section 33 A of the inhabited condo, by the time of submission of tax return for the first income, where the requirements of 1. Act. are met in relation to the owner in question. It is also a condition that the owner should be the owner of the 1. In October of the year in which the assessment is available, the customs and tax administration shall inform the customs authorities that the living room shall be subject to this law ; the choice of choice shall include both the income and the income concerned as well. The same applies to the holdings acquired in the 1999 income year or in previous income, if the owner has allowed the property to go to standardized lease value, cf. Section 15 C of the body of the body, cf. Law Order no. 819 of 3. November 1997.

7) Condos inhabited by one or more owners in rental-out outdoors, 3 to 6 residences, where more than one flat on the 27th. April 1994 was inhabited by the owners. However, it is a condition that the property in the income of the year 1999 was subject to a standardised lease of value in accordance with the rules of the body of the body of the law, as written by the law-order. 819 of 3. of November 1997, including that an assessment has been carried out in accordance with section 33 A of the assessment. Act. shall apply only to the number of occasions on which the 27th. April 1994 was inhabited by an owner. If an apartment is dropped by an owner for more than two years, this apartment is no longer included in the number of occasions for which 1. Act. shall apply.

8) Apartments in properties for haeminity, which contain more than two residences and owned and occupiers of the contestants of a housing unit, a housing party, a home-party party or other community that is not independent the subject of taxation and where the participation is attached to a housing apartment in the property. However, it is a condition that the property in the income of the year 1999 was subject to a standardized rent-based calculation according to the rules of the body of the equation, cf. Law Order no. 819 of 3. of November 1997, including that an assessment has been made according to section 33 A of the assessment.

9) Property of over 5 000 m2, which is wholly or partly situated in the zone, for which the property value of section 33 (3) of the assessment law. 8, shall be distributed on the part of the housing of the owner and of the other part of the property.

10) Property, registered with a wind turbine parcel for which the property value of section 33 (3) of the assessment law is made. 9, shall be distributed on the part linked to the owner ' s residence and on the part attached to the wind turbine parcel.

11) The property of the number one in paragraph 1. The species on the Faroe Islands or in Greenland, Nos 1 to 5, 9 and 10.

§ 4 a. As a calculation basis for the property value tax for the property covered by section 4, no. 1 10, the lowest of the following values is used :

1) The property value that is employed for that property by 1. October of the income year.

2) The property value that is employed for that property by 1. 1 January 2001 with an appendix of 5%.

3) The property value that is employed for that property by 1. January 2002.

Paragraph 2. For properties as referred to in paragraph 1. 1 where there has been a construction or addition, the new building and so on and where these are not covered by the property assessment per 1. 1. October of the year before the income year, but by the real estate assessment per month. 1. In the year of the income of the year, the employment rate shall be applied before the income year instead of the hire per year. 1. October of the income year. Where a property is to be used for construction, it shall not be assessed as finalised by the property assessment by the property assessment ; 1. October of the year before the income year, cf. section 33 (3) of the assessment. 1, the income tax is not paid in the income year. 1. and 2. Act. shall apply to any paragraph, 1, no. 1.

Paragraph 3. For properties as referred to in paragraph 1. 1 where there has been a construction or addition, the new building and so on, and where customs and tax administration have made provisions as laid down in section 33 (3) of the assessment law. The provisions of 12 to 15 shall apply from the year following the year in which the translations are carried out, rather than the translations referred to in paragraph 1. 1, no. Two and three.

Paragraph 4. For the calculation of the basis according to section 4, no. 2 is included only that part of the property value that has been entered to the owner's apartment. For the calculation of the basis according to section 4, no. 3, it shall be taken into account only the part of the property value that is applied to the farmhouse and so on for the calculation of the basis on the basis of section 4 (2). 4, 5, 9 and 10 are included only that part of the property value that has been entered to the owner ' s residence. As mentioned in section 4, paragraph, as a calculation basis for properties. Six-8, the property value that is employed for the apartment the owner, respectively, bebor is used.

Paragraph 5. If the taxable income is a different income from the calendar year (staggered income), it is the property value that is employed by the calendar year. 1. October of the calendar year that the advance income replace, rather than used as the property value per 1. October in the income year, cf. paragraph 1-4, and the property value that is employed by the 1. October of the calendar year preceding this calendar year that is used as the property value by the calendar year. 1. October of the year before the income year.

§ 4 b. If there is a property covered by section 4, no. 11, a foreign, ferocious or Greenlandic public property assessment which may be equated with a Danish assessment shall be calculated according to the same rules as in section 4 (a) (a). 1.

Paragraph 2. If there is a property covered by section 4, no. Paragraph 11 does not have an assessment as referred to in paragraph 1. 1, the calculation basis shall form the lowest of the following values :

1) The value of the trade value. 1. in writing.-October of the income year regulated with the same conditions, which at this time exists between Danish property assessments and actual trade prices for the properties of that type.

2) The value of the trade value. 1. of January 2001, regulated with the same conditions, which, at the time, existed between Danish real estate assessments and actual trade prices for the properties of the corresponding type, with an appendix of 5%.

3) The value of the trade value. 1. of January 2002, regulated with the same conditions, which at the time, existed between Danish real estate assessments and actual trade prices in the properties of the type concerned.

Paragraph 3. § 4 (a) (a) 4, 1. 3. .. shall apply mutatis mutias to paragraph 1. One and two.

Paragraph 4. Trade value in accordance with paragraph 1 2 shall be determined as follows :

1) If there is a foreign, feral or Greenlandic price index for the properties of the type and the index may be approved by customs and tax administration, the trade value shall be determined on the basis of the actual purchase price ; or reindexed after such price index. Customs and tax administration may provide for a foreign, ferry or Greenlandic price index to be used with a forward-looking effect.

2) If the price index, as mentioned in paragraph 1, Paragraph 1 does not exist, the Danish price index shall be used for properties of the type in question.

3) Where there are other documentation, which gives a more accurate determination of the value of the trade than the documentation referred to in paragraph 1, Such other evidence shall be added to the valuing of such values.

4) If the price index does not exist as specified in paragraph 1, One and two and three. 3 shall not apply shall be deemed to be the estimated value of the commercial value. Similarly, if the indexing of an actual purchase price results in a result, which appears in the real estate value of the property, the result is that it is apparent.

Paragraph 5. In the case of-or-or new buildings covered by Article 4 (4), 11, and the value thereof is not part of the foreign property assessment provided for in paragraph 1. Paragraph 1 or the estimated commercial value after paragraph 1. 2 shall be added the price of the property assessment or the new property to the property assessment or the calculated commercial value. The price for, or rebuilding, is indexed to the 2001-level (2002) level at the level of the year 2002 at the level of application of relevant foreign price index. If applicable foreign price index is not available, the Danish price index shall be used instead. The indexed price shall be adjusted as referred to in paragraph 1. 2, no. Two and three.

Paragraph 6. If a new-building property is covered by section 4 (4). 11, in accordance with Danish conditions, could not be assessed as finalised by the end. 1. October of the year before the income year, cf. section 33 (3) of the assessment. 1, the income tax is not paid in the income year. It is the duty of the taxable man to demonstrate that the condition of 1. Act. are met.

Paragraph 7. § 4 (a) (a) 5 shall apply mutatis mutis.

Paragraph 8. The tax minister may lay down rules on the submission of information for the purpose of the establishment of commercial value in accordance with paragraph 1. Two and four.

§ 5. The property value of the property value is 10% of the part of the following section 4 a and 4 b, calculated calculation grounds, which do not exceed 3 000 DKK 40. And 30 will take the rest of the rest. The property value tax is set up for the property.

§ 6. Has the taxable acquired property at the latest by 1. In July 1998, the calculated property value tax shall be reduced by an amount equal to 2 per year of the calculation basis according to sections 4 a and 4 b. The impact will fall by the change of ownership. However, the impact will not lapses when they are spouses between spouses.

Paragraph 2. Impact in accordance with paragraph 1. Paragraph 1 shall be given the equivalent of a longitudinal spouse who does not meet the conditions of reduction and shall be resident in a property which has been added to the other spouse.

§ 7. Has the taxable person no later than 1. July 1998 acquired a property as mentioned in section 4, no. In addition, 1, 3-5 and 9-11, the calculated property value tax shall also be reduced by an amount equal to 4 per year of the calculation basis according to sections 4 a and 4 b. Property values for property, as mentioned in section 4, no. 2, by 4% shall be reduced by the calculation basis for the entire property.

Paragraph 2. Impact in accordance with paragraph 1. 1 can be a maximum of 1 200 kr. per self-employed location. The impact shall not be given to owners of condos and protected properties under the section 15 K. The impact of the body of the body change, but not by the ownership of spouses between spouses. Section 6 (2). 2 shall apply mutatis mutis.

§ 8. If, by the end of the income year, the taxable person or the person with this consented spouse has reached the age of retirement, cf. Section 1 of the Social Security Act, the calculated property value tax shall be reduced by an amount equal to 4 per year of the calculation basis according to sections 4 a and 4 b. The impact can only amount to $6,000. per Housing. In the case of recreational housing, excluding cottage housing, which are used as a whole year, the impact may not exceed 2 000 kr. per recreational housing. The impact is only given to people in the country, including after a signed double-tax agreement.

Paragraph 2. The impact of paragraph 1. Paragraph 1 shall be given equivalent to a longitudinal spouse, who does not meet the conditions of reduction if, after the death of another married person, this person is living in a property which has been associated with one of the spouses. It is a condition that the spouses were not separated by the death. If the longitudinal spouse is a marriage, the right to enter the impact shall cease to be effective from the start of the first commencement after the conclusion of the marriage.

§ 9. The calculated property value tax, cf. Section 5-8, 9 (a and 9 b) shall be limited in accordance with the rules laid down in paragraph 1. 2-6, for taxable,

1) before the end of the income year, the age of the population has reached the age of retirement, cf. § 1 a in Social Security Act,

2) before the end of the income year is full 60 years and in accordance with the Social Security Pensions or Section 6 (4). Amendment No 4. 285 of 25. April 2001 on the amendment of Social Security Act and Other Laws (Early Pension Reform), or receive an advance on early retirement or receive an invalidity allowance for the assisted living or care allowance,

3) at the end of the income of the income of the year, cf. law on unemployment insurance and so on,

4) in the event of an income of the income of the year, merge service, cf. Merge allowance law, or

5) if spouse meets the conditions laid down in point 1, 2, 3, or 4 and the spouses shall be at the end of the income year.

Paragraph 2. Is the property tax rate up by more than 500 kroner. in relation to the property value tax, calculated in accordance with section 5 to 8 and limited in accordance with paragraph 1. Paragraph 1 or section 9 (a) (a), 1, and § 9 b for the previous income for the same property, the property value tax shall be reduced by the excess amount, cf. however, paragraph 1 3-6. Decommissioning may not be more than an amount equal to the property value tax calculated in accordance with section 5 to 8 and limited in accordance with paragraph 1. Paragraph 1 or section 9 (a) (a), 1, and 9 b for the previous revenue increased by 20%. and reduced by 900 kr. In this income, where the property tax was first reduced after paragraph 8, the property tax base shall be used as a comparison basis for the ex-income property tax tax with a reduction in accordance with section 8. The calculation of the reduction takes place without regard to section 10-12. The reduction shall be removed at the time of ownership. However, this does not apply to the spouses between spouses.

Paragraph 3. Disgrading in accordance with paragraph 2 shall be given equivalent to a longitudinal spouse who does not meet the conditions of reduction if, after the death of another married person, this person is living in a property which has been associated with one of the spouses. It is a condition that the spouses were not separated by the death. If the longitudinal spouse enters marriage, the right to enter into a reduction in effect from the beginning of the first commencement shall cease to be commencing on the basis of the conclusion of the marriage.

Paragraph 4. Paraglics 2 and 3 shall apply only if the property of the assessment per 1. October of the year prior to the income year has been assessed as wholly or partially used for the residence of the owner.

Paragraph 5. Paragraph 2 and 3 shall not apply to condos which, in the year preceding the income year, have been freed from the lease.

Paragraph 6. Paragraction 2 and 3 shall not apply to properties where the income year prior to the income year has been made, etc., if the difference in accordance with Article 5 (5) of the assessment law. 3, per 1. October of the income year exceeds the difference per year. 1. In October in the area of the buildings wound by more than 100%. If a difference is not made, the property value property replaces the property value instead of the difference value. Section 4 (a) (1) of the calculation of the difference values shall apply. 5, for taxable persons using a staggered income.

§ 9 a. The calculated property value tax, cf. Section 5-7, 9 and 9 (b) shall be limited in accordance with the rules laid down in paragraph 1. 2-4 for taxable persons not covered by the restriction rule in section 9.

Paragraph 2. The property tax rate has increased by more than 2 400 kroner. in relation to the property value tax, calculated in accordance with section 5 to 7 and limited in accordance with paragraph 1. 1 and 9 b for the previous revenue for the same property, the property value tax shall be reduced by the excess amount, cf. however, paragraph 1 3 and 4. It may, however, be limited to an amount equal to the property tax rate calculated in accordance with section 5 to 7 and limited in accordance with paragraph 1. 1 and 9 b for the previous revenue increased by 20%. The calculation of the reduction takes place without regard to section 11 and 12. If the taxable person in the preceding income was subject to section 9, the Comparison base shall comprise the property value tax for this year, calculated in accordance with section 5 to 7 and limited in accordance with section 9 (4). 1.

Paragraph 3. The reduction shall be removed at the time of ownership. However, this does not apply to the spouses between spouses.

Paragraph 4. For the application of paragraph 1. Paragraph 9, paragraph 9, shall apply. 4-6, corresponding use.

§ 9 b. The amount with which the property value tax for 2002 calculated in accordance with section 5 to 8 exceeds the property value tax calculated according to section 5-9 for the same year, is being redone. The amount shall be dedured from property tax relating to the property from and with the year 2003. The deduction shall not apply to the taxable person who acquires the property of the income year 2003 or the following revenue, unless the acquisition gives the right to take over for a reduction in accordance with sections 9 or 9 a, cf. Section 9 (1). TWO, FIVE. and 6. pkt., as well as § 9 (a) (a), 3.

Paragraph 2. The amount with which the property value tax for 2002 calculated in accordance with section 5-7 exceeds the property value tax calculated according to section 5 to 7 and 9 a for the same year. The amount shall be dedured from property tax relating to the property from and with the year 2003. The deduction shall not apply to the taxable person who acquires the property of the income year 2003 or the following revenue, unless the acquisition gives the right to take over for a reduction in accordance with sections 9 or 9 a, cf. Section 9 (1). TWO, FIVE. and 6. pkt., as well as § 9 (a) (a), 3.

Paragraph 3. The reduction of the property value tax in accordance with paragraph 1. 1 and 2 shall replace the reductions in the property tax rate from and with the income of the year 2003 after paragraph 9 (3). 2, and section 9 (a) (a), 2, as a result of increases in property values to and with the 2002 assessment.

§ 10. The impact of paragraph 8 shall be reduced by 5% of a calculation basis, which is calculated as part of the personal income of the taxman with a supplement to positive capital income and positive share income, except for profit-income value up to 5,000 cages, which exceeds a basic amount of $174.600 kr. (2010-level). In the case of the taxable toxin and were the spouses at the end of the income year, the impact shall be reduced by 5% of a calculation basis as the part of the total personal income of the spouses with an addendum of total positive, capital income and total positive share income other than profit-income up to 10,000 krat, exceeding a $268.600 DKK. (2010-level). Reduction shall be carried out in accordance with sections 9 and 9 (b).

Paragraph 2. The basic amounts referred to in paragraph 1. 1 is regulated by a person ' s tax on 20.

§ 11. The property value tax for a property is done on a full-year basis according to section 5 to 10. If the property cannot be paid to the housing of the taxable or his household throughout the income year, the calculated property value tax shall be reduced proportionately, cf. however, paragraph 1 TWO, TWO. Act. In the acquisition of a home, the property is considered to be paid to the accommodation of the taxable or his household from the takeover date. However, if impact occurs later than the day of the takeover date, however, the final date shall be replaced by the day of the takeover date. Upon payment of the entire residence, the property shall be deemed to be accommodation for the taxable or his household and on the day of the takeover date. However, if the relocation of the seller occurs before the takeover date, however, the date of the extraction shall be replaced by the day of the takeover date. 4. and 6. Act. does not apply to relocation in connection with the acquisition and abstention of summer houses and similar bodies. For the purposes of this paragraph, the income year shall be considered to be 360 days of 30 days of each calendar month.

Paragraph 2. Unchristen the taxable business in its own property to a degree that does not justify the valuation of the property value on the residence and the other property according to section 33 (3) of the valuation. 5, the property value tax, calculated according to section 5 to 10, shall be reduced by reference to the commercial proportion of the property tax rate. In case of whole or partial rental of the dwelling, in cases where the owner chooses to use the section 15 O, paragraph of the body of the body. 1, section 15 P, paragraph 1. 1, 3. -5. pkt., or section 15 P (1), TWO, THREE, FIVE. in the course of its income, rentals shall not result in the reduced value of the property tax. In other cases of rentals, the property value tax as calculated according to section 5 to 10 shall be reduced to the chartered part of the property tax equivalent to the leased part.

§ 12. Tax paid abroad, Faeroes or Greenland, which are calculated with reference to the value of a property located, may be deduculated in the property value tax. Basic taxes and the levies and other taxes related to transfer, mortgaging or other properties of immovable property are not covered by 1. Act. The deduction amount may not exceed the calculated property value tax.

§ 13. Own the taxable property in sameje with others, only the property value tax is paid for by the property that corresponds to the tax share of the property. For real estate, as mentioned in section 4, no. 2, however, property tax of that part of the property value is paid to the owner ' s apartment. The provisions of section 6 to 10 shall apply only to owners who satisfy the conditions laid down in these provisions.

§ 14. (Aphat)

§ 15. The rules on the use of income, forfeit, forfeitering, percentage addendum, collection, liability and recovery of income tax as determined in the source tax law shall apply mutatis muted to the property value tax after that law. The provisions of the source tax tenment section 24 A, 1. and 2. a point shall also apply mutatis muctis.

Paragraph 2. If a person is sentenced to death, the provisional payments of property tax, which occurred before the death fall, shall be deemed to be final for the deceased on the income in which the death has taken place. The rules of 1. Act. it shall apply mutatis mutilations to the income preceding the income in which the death has occurred, where the estate of the deceased has been closed by the stock of the estate of the death-altering section of section 18. Has not been paid for initial property value tax after 1. pkt., on the liability rules, etc. in the death penalty part of the death penalty above, section 88 (2). 1-3 and 5, equivalent use. In the case of claims relating to property tax on income, which is prior to the revenue set, cf. Two. in which the death has taken place, the payment and liability rules shall apply to the provisions of Article 87 (3) of the death penalty tax. 1-3 and 5, and Article 88 (3). 1-3 and 5, equivalent use.

§ 16. (Aphat)

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

Paragraph 2. The law has effect from the year 2000 and the year 2000.

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

1) In the introduction to the statutory order no. 1017 of 16. In August 2007, an error has been made in the error of paragraph 11 of Law No 1. 1587 of 20. December 2006 is the work. The changes have been incorporated into the present legislative notice.