New rules for property valuation and tax
Official title (in Danish): Lov om ændring af ejendomsvurderingsloven, ejendomsskatteloven og forskellige andre love (Samlet ejendomskategori for landbrugs-, skov- og naturejendomme, forenkling af ejendomsvurderingerne for 2026 og 2027 og lempeligere ejendomsbeskatningsgrundlag for kolonihavegrunde m.v.)
In short
Reading time: 1 min- What changes:
- From 1 January 2027, agricultural, forestry and nature properties are combined into one category: agricultural, forestry and nature properties.
- Owners of a property that was valued as an owner-occupied home, but from 1 January 2027 is valued as an agricultural, forestry or nature property, can choose to have the property continue to be valued as an owner-occupied home.
- The valuations for 2026 and 2027 are simplified by setting the land value in some of the years by adjusting an earlier valuation, and the valuations are carried out under special rules.
- Allotment garden plots get a more lenient tax base.
- Who: The rules apply to owners of properties in rural zones, homeowners who receive 2026 and 2027 valuations, and allotment garden plots. They also apply to land tax (grundskyld) in multi-storey apartment buildings where the top floor is converted into flats.
- When: The Act entered into force on 1 July 2026.
- Parts of the act apply from and with the valuation as of 1 March 2021.
- Parts of the act apply from and with the calendar year 2024, provided that the Danish Tax Agency has notified the owner of a valuation under sections 5 or 6 of the Property Valuation Act as of 1 January 2023 or a later valuation date.
- Parts of the act apply from and with the valuation date 1 January 2027.
- Parts of the act apply from and with 1 January 2027.
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 er med undtagelse af forslaget om forenkling af ejendomsvurderingerne for 2026/2027 en genfremsættelse af lovforslag nr. L 124, folketingsåret 2025-26, 1. samling. Med lovforslaget foreslås bl.a. en model for den fremadrettede beskatning af naturejendomme. Modellen indebærer, at ejendomme beliggende i landzone fra og med den 1. januar 2027 som udgangspunkt henføres til én samlet ejendomskategori for landbrugs-, skov- og naturejendomme, medmindre et bolig- eller erhvervsmoment på ejendommen vejer tungere. Den nye ejendomskategori ledsages bl.a. af en overgangsordning, der giver de ejere, der foretrækker at fastholde deres nuværende ejendomskategori som ejerbolig, mulighed for at vælge det, indtil ejendommen skifter ejer. Videre forslås det, at 2026- og 2027-vurderingerne gennemføres som indekserede vurderinger uden klageadgang, ligesom det kendes fra 2024- og 2025-vurderingerne. I stedet foreslås det, at boligejere skal kunne anmode om en almindelig vurdering, herunder med klageadgang, hvis boligejeren kan sandsynliggøre, at den indekserede ejendomsværdi afviger med mere end 20 pct. fra den forventede handelspris. Lovforslaget har derudover til formål at indføre regler om et lempeligere ejendomsbeskatningsgrundlag for kolonihavegrunde. Derudover foreslås en fritagelse for stigninger i grundskyld, der opstår som følge af, at tagetagen i eksisterende etageboligbyggeri udnyttes til lejligheder. Det foreslås, at loven skal træde i kraft den 1. juli 2026. De bestemmelser, der vedrører beskatning af naturejendomme, foreslås dog at have virkning fra vurderingsterminen den 1. januar 2027. Bestemmelserne om lempeligere beskatningsgrundlag for kolonihavegrunde foreslås at have virkning fra 2021-vurderingerne, så forslaget vil have skattemæssig virkning fra og med kalenderåret 2022. Herudover foreslås fritagelsen for stigninger i grundskyld for tagetager at skulle have tilbagevirkende kraft fra kalenderåret 2024.
Source: Folketinget (ft.dk). Reproduced unchanged.
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- Introduced · 16 June 2026Status in the Danish Parliament: Fremsat
- Passed · 25 June 2026Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 30 June 2026Status in the Danish Parliament: Stadfæstet
- In force · 1 July 2026Status in the Danish Parliament: Stadfæstet