Navigation path

Generic Tax Name Financial levy on commercial premises
Tax name in the national language Dækningsafgift af forretningsejendomme
Tax name in English Financial levy on commercial premises
Member State DK-Denmark
Tax in force since 1961/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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 1104 of 22th October 2013, regarding tax payable to municipalities on real property (lov om kommunal ejendomsskat).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The municipality in which the premises are situated.

Geographical Scope


Tax object and basis of assessment

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.

Deductions, Allowances, Credits, Exemptions


Properties which are exempted from land tax (see municipal land tax).

Rate(s) Structure

The rate is set by the municipal authorities but must not exceed 10‰. 

Tax due date

Two or more rates every year.

Tax collector

The financial levy is collected by the municipality.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29ag

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,850.52 DKK 0.15
2011 3,284.23 DKK 0.18
2010 3,269.04 DKK 0.18
2009 2,942.85 DKK 0.17
2008 2,907.11 DKK 0.16
2007 2,244.34 DKK 0.13
2006 2,236.74 DKK 0.13
2005 2,105.00 DKK 0.13
2004 2,072.19 DKK 0.14
2003 2,004.40 DKK 0.14
2002 1,842.60 DKK 0.13
2001 1,746.30 DKK 0.13
2000 1,559.70 DKK 0.12