Property registration fees
Property registration fees
Tax is payable on:
Registration of ownership and mortgage rights, etc. concerning real estate.
Registration of mortgage rights and retention of title in movable property etc.
Other registrations of title; including easements/encumbrances, prenuptial contracts, etc.
Neither the flat-rate tax nor the percentage tax is paid when the residual mortgage value is registered. There is no tax either on endorsements on an attachment document, for example endorsements of release or with respect.
On the digital registration of a document, the Land Registration Court (Tinglysningsretten) calculates the tax.
For more detailed and comprehensive legal information concerning the large customer scheme, see our Danish-language legal guide.
In general about the large customer scheme
Under the scheme, a large customer keeps account of their own registrations made and declares the tax due to the Customs and Tax Administration on a monthly basis.
The scheme concerns the payment of fees for registration in:
Tingbogen (the register of movable property)
Personbogen (the register of personal information)
Bilbogen (the register of motor vehicles)
Andelsboligbogen (the register of cooperative housing associations)
Only businesses – including municipalities – may register as large customers via www.indberet.virk.dk. This must be a commercial activity that is already registered for VAT or payroll tax purposes under a CVR number.
For the purpose of assessing the tax due for the relevant calendar month, in its own accounts the business must set up:
an account for outgoing registration fees; and
an account for incoming registration fees.
For more detailed and comprehensive legal information concerning the large customer scheme, see our Danish-language legal guide.
