Danimarka - emlak vergisi rehberi

Corporate income tax

The standard rate of corporate income tax (CIT) in Denmark is 28% (previously 30%).  Danish resident holding companies and non-resident companies trading in Denmark through a branch or agency are subject to CIT.  The tax is reportable to the tax authorities on an accounting year basis.  Tax depreciation is available in certain properties.

Capital gains

Capital gains realised on the disposal of Danish real estate or a Danish real estate company are subject to CIT at the standard rate. However, capital gains on the disposal of shares in a Danish real estate company are tax exempt if those shares have been held by a Danish company for a period of at least three years.

Property tax

Property tax is payable annually on the value of Danish real estate (including land).  Property tax is a deductible expense for CIT purposes. Rates vary up to a maximum of 2.4% depending on the location of the property within Denmark.

Property transfer tax

There are no property transfer taxes in Denmark.

VAT

VAT registration is generally voluntary when Danish property is used only for rental purposes.  If a company conducts any business other than property letting, then VAT registration is compulsory.

The VAT rate in Denmark is 25%.

The purchase of Danish real estate is VAT exempt. However, the nature of any related costs should be examined on a case by case basis.


The above is for general information purposes only. It is not intended to be comprehensive or to provide any specific tax advice.