Adjustments to property tax, loan schemes and land tax
In short
Reading time: 1 min- What changes:
- The act adjusts the rules on property tax and assessments.
- The Danish Tax Agency (Skattestyrelsen) can in several cases set a provisional tax base.
- The rules on deferred-payment loans and supplementary loans are adjusted, and municipalities get budget certainty for their land tax revenues in 2024-2028.
- Who: The act applies first and foremost to owners of homes and other properties, and to the municipalities. The green check applies to pensioners.
- When: The Act entered into force on 1 January 2026.
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
Official title (in Danish)Lov om ændring af ejendomsskatteloven, ejendomsvurderingsloven og forskellige andre love (Justeringer af låneordninger, bedre mulighed for ansættelse af foreløbige beskatningsgrundlag, retsvirkninger ved ændring eller ophør af samvurderinger m.v.)
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 overordnet til formål at foretage en række tekniske justeringer på ejendomsbeskatnings- og vurderingsområdet. Lovforslaget indeholder bl.a. justeringer til den permanente indefrysningsordning og tillægslåneordningen. Bl.a. foreslås en bagatelgrænse i tillægslåneordningen og at boligejerne ikke skal høres over stiftelse af lån, som frit kan til- og fravælges. Lovforslaget indeholder desuden bl.a. en udvidet mulighed for Skatteforvaltningen til at ansætte foreløbige beskatningsgrundlag. Lovforslaget indeholder også en rettelse af en fejl i relation til indekseringen af 2025-erhvervsvurderingerne. Det foreslås således med lovforslaget, at indekseringen sker på baggrund af prisudviklingen for ejerboliger og ikke erhvervsejendomme. Det foreslås desuden at indføre budgetsikkerhed for kommunernes grundskyldsindtægter for perioden 2024-2028. Der er tale om en udmøntning af dele af "Aftale om kommunernes økonomi for 2026" mellem regeringen og Kommunernes Landsforening af 27. maj 2025. Der foreslås endvidere en étårig forhøjelse af den grønne check for pensionister fra 875 kr. til 1.005 kr. for indkomståret 2025, jf. aftalen Kompensation til boligejerne og fortsat tryghed om boligbeskatningen fra 2020 mellem forligspartierne bag boligkatteforliget. Det foreslås, at loven skal træde i kraft den 1. januar 2026.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 31 October 2025Status in the Danish Parliament: Fremsat
- Passed · 19 December 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 29 December 2025Status in the Danish Parliament: Stadfæstet
- In force · 1 January 2026Status in the Danish Parliament: Stadfæstet