Taxes in Europe Database v2
Statutory Notice No 1067 of August 2013 (Vurderingsloven).
The municipality in which the property is situated.
Real property situated in Denmark with certain exceptions mentioned below.
Basis of assessment is the lowest of the following:
The latter giving a tax ceiling on yearly increases in the municipal land tax.
Municipal land tax may not be remitted or reduced in any other way without express statutory authority. The most important exemptions are as follows:
-properties which are exempted from public assessment (cemeteries, public streets and roads, squares, railways, etc.) receive obligatory exemption from municipal land tax, as well as property owned by the State or the municipalities ( with the exception of those which are used commercially), the embassies and consulates of foreign States and property belonging to certain international organisations;
-the municipal council may give partial or full exemption from land tax to private or other non‑profit‑making institutions and to power stations, gasworks, waterworks and district heating stations.
For land used for agriculture, market gardens etc. the tax rate is 14.8‰-point below the normal rate set by the municipalities with a maximum land tax of 7.2‰ of the taxable land value
The municipalities will collect a land tax which may vary from 16‰ to 34‰ of the basis of assessment.
Concerning the base of assessment (the land value) there is a threshold of 6.4% in 2015 (accordring to 'grundværdiregulering') on the annual increase of which owners of real estate are taxed.
In two or more equal instalments in accordance with more detailed provisions laid down by the municipal authorities.