Property Valuation and Taxation in Denmark
Sources: Text sources - The Infostructurebase, where
data content of property registers is specified - Statistics (in
Danish)
Text sources:
- Dal, Peter (2001) The Building and
Dwelling Register in Denmark. DTI - IEA Workshop on Indicators of
Residential Sector Activity, Energy and CO2 emission and Political
Impacts. London, 30 May -1 June 2001
- Housing,
Building and Urban Affairs in Denmark (1999) Issued by the Ministry
of Housing and Urban Affairs (Includes section 4.5.1 The coordination
of information, page 57 - 61, which provides an overview of the
recording of property data in Denmark. In addition, a description of
the building stock and some statistics)
Statistics and end-user information in Danish
Ejendomsvurderingsopgaven
(General introduction. The administrative unit SKAT is part of
the Ministry of Taxation and handles the administration of all tasks
relating to, among others, assessment of real estate and cars, cf. About us)
Vejledninger til Borgerne (Guides for citizens) Ejendomsvurdering
(Assessment of property units for housing) (Gældende fra den 30.
januar 2007)
The outcome of the most recent assesment (2005/2006) is available on
the Internet : http://www.vurdering.skat.dk/Ejendomsvurdering
Identification key is either the street address of the unit, or the
property number of the municipal EjendomsStamRegister.
Statistik
for ejendomsvurdering (Statistics for property assessment,
including sales statistics and its methodology)
Værdien
af udlejnings- og andelsboligejendomme steget markant (Press
release at the publication of accounts for 2006)
Provides access to a number of tables, including, e.g. valuation
summary as of 2004 http://www.skat.dk/Vejledninger/download/Landsniveau2004vurd.pdf
The above is nicely introduced by a general citizen service: http://e-services.borgerservice.dk/produkt/default.asp?tjeneste=ejendomsvurdering
Vejledninger til
virksomheder (Guides for companies) Ejendomsvurdering
af erhvervsejendomme (Assesment of commercial property
units)(Gældende fra den 2. februar 2007)
Vurderingsvejledning
2007-2 (Ordinance on property assessment, including pertinent acts,
background information on property registers involved, and methodology
of assessment, incl the information support provided (in Danish:
Forslagssystemet)
Publikationer
> Udgivelser
> Skatten
i Danmark i 2007 > Afsnit
6: Boligejere (in English:Section
6: Property owners Taxation of home owners)
Publikationer
> Udgivelser
> Redegørelse
om vurdering af fast ejendom, august 1999 (Report on [restructuring
of] the assessment of real property)
The Danish National Statistics provides,
e.g.
Dwellings 1990..2004
http://www.dst.dk/asp2xml/external/external.asp?title=Data%20on%20Denmark%202005&ancestor=Statistics%20free%20of%20charge&file=/asp2xml/PUK/udgivelser/get_file.asp?id=8499&sid=construct&show=/pdf
Public sector revenue and expenditure (summary: taxes, role of
municipalities)
http://www.dst.dk/asp2xml/external/external.asp?title=Data%20on%20Denmark%202005&ancestor=Statistics%20free%20of%20charge&file=/asp2xml/PUK/udgivelser/get_file.asp?id=8499&sid=finance&show=/pdf
Erik Stubkjær, 2007-04-23; -03-12