【正文】 nd it is increasing to three percent for values beyond 3 million DKK(around 350,000 USD).On the other hand,mortgage interest rates are deductible for ine tax. Property value tax accounts for 8,500 million DKK(1,000 million USD)in 2021 equivalent to about one percent of the total tax and duty revenue. Property transfer tax A conveyance tax must be paid to the Land Registry whenever a property is sold or transferred to another tax is fixed by law as 1,400 DKK plus percent of the sales price (at least percent of the public valuation for the total property value).The tax is due when entering the deed into the land book. Mortgage document are also taxed when entered into the land tax is fixed by law as 1,400 DKK plus percent of the mortgage of concerning easements etc are subject only to the land book duty of 1,400 DKK. Development gain tax/betterment tax This tax is imposed on land being transferred from rural to urban change of zoning is the result of an adopted local plan transferring a rural zone area into an urban development a result of the new development possibilities the land value will increase,and a part of this increased value is subject to tax is based on the difference between the land value for agricultural use and urban development tax to be paid is 40 percent of a diffence lower than 200,000 DKK (about 25,000 USD)plus 60 percent of amounts beyond this. Capital gain tax This tax relates to the profit calculated as the difference between the price of buying and profit is included in the basis for ine tax,however,does not relate to properties such as dwellings,summerhouses and freehold flats beling used as the home based of the gain tax,this way,only relates to business properties. Integrated land administration in Denmark The background to the automated valuation system is the structure of concept for integrated land concept is anized as a work of interactive subsystems containing the information that are very often automatic linkage between the subsystems is achieved by establishing the “Cross Reference Register”which contains all the key identifications within each subsystem( cadastral parcel number,the building number,the postal address)and the cross reference between these means that it is possible to obtain all available information on a specific property or building by knowing only one of the ,the identificationkeys are linked into the relevant physical element represented in the maps,the parcel or the a basic principle,the subsystems are maintained and updated by the local authorities(custodians)who need the data and therefore care for the updating procedures and the applications sa a part of their daily administrative routines. There are unique links between the Parcel Register,the Didigtal Cadastral Map,the Land Registry,and the Building and Dwelling Register cause by the cadastral parcel there are links between the Building and Dwelling Register and the Central Population Register due the unique postal linking a set of X,Y coordinates and thereby establishing a list of geocoded address,it is possible to link any address related information to a map creates a multipurpose information tool for analytical and administration purposes,including valuation and taxation purposes. Source: Jens Wolters,Stig Enemark,2021.