Accuracy and reliability

Overall accuracy

Since the information primarily originates from administrative registers, its quality can generally be considered high. The data comes from the Danish Customs and Tax Administration and is continuously updated. Before delivery, the data is first checked by the Tax Agency and then reviewed and validated again by Statistics Denmark. The statistics only publish final figures, which are not subject to revision.

Sampling error

Not relevant for these statistics.

Non-sampling error

The ordinary assessment of property values were suspended in the period 2011-2023, because an error in the assessments was discovered. Since 2011 the valuation for owner-occupied dwellings have been based on the valuation from 2011 reduced by 2.5 per cent., whereas all other properties have used the valuation from 2012. In 2024 a new model for calculate property values was introduced.

The real property taxes have since 2021 been levied based on preliminary basis. It is because the new public valuations were not ready before the property taxes were levied. Consequently, the land tax are revised when new valuations become available.

Since 2003, there has been a limit on how much the taxable land value can increase with every year. For every year, the tax land value is determined as the lowest value of either property valuation after deductions for improvements or last years’ taxable land value increase with an adjustment coefficient. The adjustment coefficient is determined as the estimated increase in the local government tax base added 3 per cent. The adjustment coefficient can maximum increase with 7 per cent., whereas the tax base equals the fixed taxable land value.

Quality management

Statistics Denmark follows the recommendations on organisation and management of quality given in the Code of Practice for European Statistics (CoP) and the implementation guidelines given in the Quality Assurance Framework of the European Statistical System (QAF). A Working Group on Quality and a central quality assurance function have been established to continuously carry through control of products and processes.

Quality assurance

Statistics Denmark follows the principles in the Code of Practice for European Statistics (CoP) and uses the Quality Assurance Framework of the European Statistical System (QAF) for the implementation of the principles. This involves continuous decentralized and central control of products and processes based on documentation following international standards. The central quality assurance function reports to the Working Group on Quality. Reports include suggestions for improvement that are assessed, decided and subsequently implemented.

Quality assessment

The statistics has a comprehensive data foundation available. Data is checked and validated by both the Ministry of the Taxation and Danish Customs and Tax Administration before the data is send to Statistics Denmark. The data is validated against last year's data and against budget figures for the given year, as well as information on which municipalities that has changed their land tax.

Only final figures are published, which are not revised. The statistics are part of the general economic debate.

Data revision - policy

Statistics Denmark revises published figures in accordance with the Revision Policy for Statistics Denmark. The common procedures and principles of the Revision Policy are for some statistics supplemented by a specific revision practice.

Data revision practice

Only final figures are published.