When owning real estate through a CASA12 association, there are four relevant tax types described on this page.
We prepare a tax description for each association that you can use as a shareholder. The tax description will contain information about any local tax, similar to if you owned an independent vacation home.
CASA12 will provide property value tax information annually for your tax return.
In Denmark, no capital gains tax is paid on any profit from the sale of a holiday home share, but you must be able to document that you have used the home.
Availability tax is not payable on a holiday home share in CASA12 if it is purchased by private individuals with taxed funds.
These are local taxes for each home, which are included in the association’s common expenses.
Any taxes to Danish authorities are done via personal tax return and at your own expense.
The property value tax is identical to that of a fully owned vacation home. In addition to the fixed common expenses, 1/12 of the total property value tax for the property must be paid.
