Tax rules - letting of plots of land

Income from the letting of plots of land will generally be taxable from the first krone. Income from the letting of undeveloped land or letting of rights associated with plots will also be taxable.

Long-term leases of plots of land are an example of letting of plots of land where the lessee of the plot pays an annual sum (lease sum) to the owner of the property (lessor) in order to have a house/holiday home on another person's land.

This annual payment will accordingly be taxable for the recipient (landowner etc.) The letting of, for example, agricultural land will also be comprised by these rules.