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Generic Tax Name Capital tax - Property release duty
Tax name in the national language Frigørelsesafgift på fast ejendom
Tax name in English Property release duty
Member State DK-Denmark
Tax in force since 1972/01/01
If abolished, date on which the tax ceases to apply 2004/01/01
Business version date 2013/01/01
Version date 2013/01/02
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Statutory Notice No 577 of 7 July 2002. Abolished by Law No 458 of 9 June 2004.

The tax is abolished for property derestricted later than 1 January 2004.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The tax is divided equally between the State and the municipality where the property is situated.

Geographical Scope


The owner of the property.

Tax object and basis of assessment

The derestriction value of property used for agriculture, market gardening, nurseries or orchards.

The derestriction value arises when the properties in question are, pursuant to the law on urban and rural zones, transferred to an urban zone or weekend cottage district.

The derestriction value is the amount by which a final amount exceeds a basic amount.

The final amount is the value of the property at the time of its first valuation following transfer to the urban zone or weekend cottage district.

The basic amount is the value of the property at the time of the last valuation prior to transfer, less any difference arising pursuant to the law on valuation, paragraph 14, subparagraph 6 increased by 50 %.

The value of the property at the time of the 13th general valuation as at 1 August 1965 may be used as the basic amount.

It is possible when calculating the derestriction value to deduct certain expenses incurred for improvements to the property and any loss in the value of the buildings.

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

The derestriction tax amounts to 40 % on the first DKK 200,000 of the derestriction value and 60 % on the balance.

Tax due date

Tax collector

The derestriction tax is payable one month following the taxpayer's receipt of notice of calculation of the tax.

Respite until sale of the property can be applied for.

The tax is collected by the local authorities in which the property is situated.

Special features

It is possible for the taxpayer to require that the local authority purchase the property.

Economic function


Environmental taxes

Tax revenue
ESA95 code d91ca

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 0.40 DKK 0.00
2010 0.23 DKK 0.00
2009 8.66 DKK 0.00
2008 6.27 DKK 0.00
2007 5.74 DKK 0.00
2006 16.68 DKK 0.00
2005 37.70 DKK 0.00
2004 117.90 DKK 0.01
2003 86.40 DKK 0.01
2002 89.40 DKK 0.01
2001 97.20 DKK 0.01
2000 139.60 DKK 0.01