Taxes in Europe Database v2
Statutory Notice No 1104 of 22th October 2013, regarding tax payable to municipalities on real property (lov om kommunal ejendomsskat).
The municipality in which the premises are situated.
The municipal authorities may stipulate that properties used as offices, shops, hotels, factories, workshops or for similar purposes shall pay a financial levy as a contribution towards expenditure.
Here the municipal authorities distingush between public and private commercial premises. The tax object for public commercial premises is both land value and differential value (value of the building), while private commercial premises only pay a financial levy on the differential value.
A condition of this is that at least half the differential value of the property is used for the purpose given above. Furthermore, for the private commercial premises the rate only applies to that part of the differential value that exceeds 50,000 DKK.
Properties which are exempted from land tax (see municipal land tax).
The rate is set by the municipal authorities but must not exceed 10‰.
Two or more rates every year.
The financial levy is collected by the municipality.