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Generic Tax Name Tax on real estate - Taxation of the sale of immovable property
Tax name in the national language Lov om beskatning af fortjeneste ved afståelse af fast ejendom (ejendomsavancebeskatningsloven)
Tax name in English Taxation of the sale of immovable property
Member State DK-Denmark
Tax in force since 1982/06/09
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Statutory Notice No 1200 of 30 september 2013 (ejendomsavancebeskatningsloven).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

See State income tax and corporation tax.

 
Geographical Scope

 
Taxpayers

The owner of the property (e.g. households and businesses) provided that the owner is not a professional trader of immovable property.

 
Tax object and basis of assessment

The sale price minus acquisition costs.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Private persons who sell their own home are exempt for tax, providing that:

- the property does not exceed 1,400 m2;

- or there is a public regulation prohibiting sub‑dividing;

- or there is a public declaration stating that sub‑division will entail a substantial depreciation of the value of the remaining property.

The same exemption applies to summer houses.

 

 
Rate(s) Structure

Companies are taxed according to the law on corporate tax.

Profits arising from immovable property sales from private persons are taxed as capital income. Losses can be deducted from the profit of property sales of the year and the following years.

 
Tax due date

 
Tax collector

Collection and accounting is carried out according to the same rules as State taxes.

 
Special features

There are special rules regarding the acquisition price for property which was owned 19 May 1993.

There is a special annual allowance of DKK 10,000 - and maintenance costs exceeding DKK 10,000 - which can be added to the acquisition price. This amount is not subject to regulation.  

The allowance of DKK 10,000 does not apply for the year in which the property is sold.

If the property has been used inter alia for farming, market gardening or another kind of agricultural acitivity for more than five years there is a base deduction of DKK 277,500 (2015).

 

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51m (d51a)

Comments

Revenue appears under the personal income tax - State, county and municipal income tax