Property taxes and valuation in Denmark

Muller, Anders

Denmark has three types of recurrent property taxes, a land tax on all types of land, a service tax on the value of buildings used for business or admiistration, and a property value tax on the owner-occupiers of dwellings and summer houses. All three taxes are local taxes levied by the two levels of local government (municipalities and counties).

Event: UN ECE Working Party on Land Administration Workshop On Mass Valuation Systems of Land (Real Estate) for Taxation Purposes

Document type:Property taxes and valuation in Denmark (2578 kB - pdf)