Act land development tax (No. 1209 of 2013).
Bekendtgørelse af lov om afgift ved udstykning.
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LEX-FAOC127697
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The Act gives guidelines on land development taxation, which is exempt if the property is developed in connection with a sale. This Act imposes cadastre tax applicable to owners of properties in Copenhagen and Frederiksberg Municipality whereby its subdivision and land registry is equivalent to a taxation of 5 000 DKK for each property developed. Taxation under this Act shall be paid, although it is provided for remission of duty to public in other legislations.
