Ez mit jelent? (angol)

"The Danish ejendomsskat (or Municipal Property Tax) is a land value tax, which taxes the base value of the land according to either:

The total value of the property minus the value of improvements or

The value of the property last tax year, altered by a growth/decline percentage.

Whichever of those two assessments is lower results in the base land value. This base land value is taxed at between 1.6 and 3.4% in 2013, although some individual properties may pay more or less.

Proceeds from selling one's home - if there is any home equity (Danish: friværdi) - are not taxed, as the marginal tax rate on capital income from housing savings is around 0 percent."