Bekendtgørelse af lov om afgift ved udstykning.
The Act gives guidelines on land development taxation, which is exempt if the property is developed in connection with a sale. This Act imposes cadastre tax applicable to owners of properties in Copenhagen and Frederiksberg Municipality whereby its subdivision and land registry is equivalent to a taxation of 5 000 DKK for each property developed. Taxation under this Act shall be paid, although it is provided for remission of duty to public in other legislations.