Statistical presentation

Data description

The statistics are a yearly overview of the Danish property taxation. The overview shows the total property taxes, their distribution among municipalities and their distribution among type of taxes (land tax and reimbursement duties). A weighted average is calculated for each region and country. The averages give an overview of the tax level in the different regions. The weighting is based upon each municipality’s share of the main tax base.

Classification system

These statistics are group by type of tax. Geographically these statistics are grouped by regions and municipalities.

Sector coverage

Not relevant for these statistics.

Statistical concepts and definitions

Valuation (public assessment): The value of land in an undeveloped state, taking into account its location and characteristics.

Taxable land value: The part of a property’s land value that forms the basis for calculating land tax. It is calculated as the land value minus the value of land improvements for up to 30 years after the improvements were made (60 years for forests), but not exceeding the owner’s actual expenses. Since 2003 an annual cap has limited increases in the taxable land value so that it cannot rise by more than 7 per cent a year.

Land tax rate: Rate per thousand set by the municipality and used to calculate the land tax that the property owner must pay on the taxable land value.

Land tax: A municipal tax calculated on the taxable land value of properties in the municipality and collected according to the land tax rate set by the municipal council.

Reimbursement duty on land value of public properties: A municipal property tax that may be levied on public properties as a contribution to financing the expenses these properties generate for the municipality. The amount payable depends, among other factors, on whether the property is owned by the state.

Reimbursement duty on land value of private properties: A municipal property tax that may be levied on private commercial properties as a contribution to financing the expenses these properties generate for the municipality.

Property value: The value of the real property including land and buildings.

Statistical unit

The unit is the individual property.

Statistical population

All properties in Denmark. According to the Danish Assessment Act, all properties have to be assessed. However, some properties are exempt. These include churches and cemeteries, streets and roads, fortifications, rail-, port- and airport facilities. Furthermore, certain properties are exempted from taxation. For instance royal palaces, foreign states embassies and consulates and listed properties etc.

Reference area

Denmark.

Time coverage

The statistics cover the period from 2007 and onwards.

Base period

Not relevant for these statistics.

Unit of measure

Property value and land value is measured in Million DKK whereas property taxes land tax and reimbursement duty is measured in thousand DKK. Number of real properties and tax rates is measured in percentage.

Reference period

The reference time is the entire year.

Frequency of dissemination

Yearly.

Legal acts and other agreements

The legal authority to collect data is provided by section 8 of the Act on Statistics Denmark.

The statistic falls under Council Regulation 2223/1996 on national and regional accounts, Council Regulation 2516/2000 on common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions, Commission Regulation 995/2001.

Cost and burden

There is no direct response burden since the data are collected for other uses.

Comment

Further information can be found at the Subject page for these statistics, or by contacting Statistics Denmark directly.