New rules on property values, land tax and coverage charge for subdivision
Official title (in Danish): Lov om ændring af ejendomsskatteloven, ejendomsvurderingsloven og forskellige andre love (Alternativer til anvendelse af ejendomsværdier til beskatningsformål for landbrugs- og skovejendomme samt erhvervsejendomme, grundskyld og dækningsafgift i visse udstykningstilfælde m.v.)
In short
Reading time: 1 min- What changes:
- The act introduces permanent alternatives to ongoing property values in the tax rules for agricultural, forestry and commercial properties.
- It also sets out rules on land tax and coverage charge for subdivision, and a right to an ad hoc property valuation for estate duty and gift duty in family transfers.
- Who: The rules apply to, among others, owners of agricultural and forestry properties and commercial properties, homeowners in the case of subdivision, and families transferring properties.
- When: The Act entered into force on 1 July 2025.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget har bl.a. til formål at indføre permanente alternativer til anvendelsen af løbende ejendomsværdier i skattelovgivningen, hvor ejendomsværdien eller en fordeling heraf bliver anvendt til beskatningsformål. Det foreslås desuden at indføre et retskrav på at anvende en ad hoc indhentet ejendomsvurdering til brug for bo- og gaveafgiftsberegning i familiehandler. Videre har lovforslaget til formål at indføre særlige regler om grundskyld og dækningsafgift i visse udstykningstilfælde. Med lovforslaget forslås også en særlig eftergivelses- og tilbagebetalingsordning ved efterreguleringer af grundskyld for skatteårene 2021 til 2023. Endvidere foreslås det at justere tilbagebetalingsordningen vedrørende for meget betalt ejendomsskat i årene 2011-2020 med det formål at løse en problemstilling for en afgrænset gruppe af boligejere, som ikke har fået tilbud om kompensation for visse indkomstår. Det foreslås, at loven skal træde i kraft den 1. juli 2025, og at størstedelen af lovforslagets bestemmelser skal have virkning fra den 1. januar 2026. Lovforslagets bestemmelser om bl.a. en justering af tilbagebetalingsordningen foreslås dog tillagt virkning tilbage i tid.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 26 March 2025Status in the Danish Parliament: Fremsat
- Passed · 22 May 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 27 May 2025Status in the Danish Parliament: Stadfæstet
- In force · 1 July 2025Status in the Danish Parliament: Stadfæstet