Stamp Duty - Denmark

Denmark

A temporary stamp duty was introduced in 1657 to finance the war with Sweden. It was made permanent in 1660 and remains on the statute book although it has been substantially altered. Most stamp duties were abolished from January 1, 2000 and the present act only provides for stamp duties on insurance policies. Stamp duties on land registration were renamed and transferred to a separate statute but remain essentially the same, i.e. 0.6% on deeds and 1.5% loans secured against real estate.

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