you are Buying a projektlejlighed, there first will be ready for occupation in 2021, you may risk having to pay far more, than there is in salgsopstillingen.
It is not always that real estate agents take into account that the total real estate taxes for the apartment in Copenhagen will rise sharply by 2021 because of the new boligskattereform, where a new owner will not get any discount on the real estate tax rate, which the existing homeowners get.
What is a projektkøb?
By a projektkøb buy typically an apartment, there are only on the drawing board, when you and the seller conclude the deal. Projektejendomme sold indeed often long before, the contractor is starting to build.The apartment can also be a part of a larger project, where the construction is so advanced, that you can see the building outlines and perhaps visit one of the first apartments in the project. Furthermore, there may be constructed a prøvelejlighed.Some of the major projects have made a 1:1 exhibition of an apartment in a site hut or pavilion.
It is e.g. the case in a salgsopstilling for a 82 m2 three bedroom apartment offered for 4.445.000 kr. in the Carlsberg City, which Bolius have seen.
In salgsopstillingen is ejerudgiften, which is composed of boligskatter and contributions to the owners ‘ association, abandoned to 3.261 kr. a month. Of this, land tax and property value 2.101 kr.
But based on a opførelsespris of 18,000 kr. pr. m2 shows the calculations performed on Bolius’ boligskatteberegner, as you can see and test in this article the ‘Calculate even your boligskat in 2021’, to the total boligskatter risk to run up in 49.485 kr. in 2021. It is similar to an extra tax bill of 2.023 kr. on the month, which has not been taken into account in the salgsopstillingen.
It must be stressed, however, that the extra bill on the 24.276 kr. annually presents a ”best estimate”, which is based on Skattestyrelsens future criteria for condos.
Projektkøb of condominiums
According to head of communications in the Carlsberg City, Peter Krab, is salgsopstillingens tax information downloaded from the tax administration, which bases its data on the current and soon outdated assessment system.
– We measure the ejendomsvurderinger that shown in sales literature, on the basis of the figures we receive from the tax administration, and we do in the sales literature the buyer aware that the numbers are not taken into account boligskatteordningens consequences. If we were to foruddiskontere tax in 2021, we are out in a guessing game, and we do not, and there are also no others that do, he says to Bolius.
But in that case there would hardly be talking about an entirely unqualified guesswork. On Skatteministeriets website can both brokers and potential buyers read through to the projected effects of the boligskattereformen.
By the ministry’s fact sheet, ‘New boligbeskatningssystem – an overview’, it appears, for example, that an apartment valued at 5 million dkk. in Copenhagen, an increase of 19.200 kr. (2017 prices) in the total boligskatter in 2021.
How to calculate your property value
one in Every five offered apartment is sold as projektbolig
, you will Go for a projektlejlighed at the moment, there are enough to choose from. According To Men Study.dk in Copenhagen, Frederiksberg and Copenhagen Municipalities offered 644 apartments for occupation in 2019 or later.Seen in relation to the total supply of apartments represents projektboliger for occupation in 2019 or later, one-fifth of the total supply of condominiums in the three municipalities the Provision ranging from a one bedroom apartment on Amager to 2.4 million dkk. to five rooms in the Harbour to 12.5 million dkk. It is especially in Copenhagen, the provision of projektlejligheder.
the overall functioning of the housing market on the way fearbet.org to a growing nettoydelse results in a falling price of the home. All else equal, an increase in the monthly nettoydelse therefore affect the selling price in 2021 in the downward direction.
However, it is difficult to accurately figure out how much boligprisen theoretically should decrease when boligskatten increases. Gennemregning of several different scenarios shows that multiply the change in the annual property tax of between 20 and 22, provides a good indication of the expected price drop. Increases ejendomsskatterne with 24.276 kr., it corresponds to a theoretical drop in prices in 486.000 and 534.000 kr.
Please be aware that this is an estimate, and the expected fall in prices may partly extend over a period of time and can partly be offset by general price increases in the housing market.
the land tax decreases for homeowners in 2021
With a time horizon of three years, most will find it difficult to predict the interest rate. In salgsopstillingerne from the Carlsberg City is the current interest rate assumed for the budget.
for this reason Alone, will buyers of projektlejligheder with as long a time horizon risk having to pay more per month than stated in salgsopstillingen.
If the interest rate is normalized with a rate increase of 2.5 percentage points over three years, and at the same time we recognise the mentioned increase in the boligskatten on 24.276 kr. annually, the picture looks for projektkøberen therefore somewhat mixed.
Nettoydelsen rises to 25.972 kr. monthly, which is equivalent to an increase of almost 6,000 kr. If we subsequently assume that a new homeowner will not pay a higher nettoydelse in 2021 than in 2018, the price of the apartment is put down by 27 percent, equivalent to a price decrease of 1.2 million dkk.
How it works For new criteria
In the booklet ‘New and more accurate ejendomsvurderinger’ from 2016 has the then TAX outlined its criteria.
Overall, the inventory of the land ‘is based on the so-called residualværdimetode, where the land value is calculated as the property value minus the value of the building. Thus, the value of a developed property will be equal to the land value plus the value of the building.’
But it is not quite so simple with regard to condominiums, where the plot is jointly owned by an owners ‘ association.
TAX lists in the context that:
’the Assessment of the land under the condos takes like for other owner-occupied dwellings, based on how reason ‘optimal economic’ can be used and exploited in the conditions bebyggelsesmulighederne.
the Baseline is then calculated from the difference between the total property value for a newly constructed property, with the ‘optimum economic’ building, and the cost to construct such property from new. Then spread the calculated base value out of the individual apartments after the secured ratio.’
Facts about Bolius
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