Plots for saels
Collaboration with Invest Business House
Invest Business House typically charges a commission of 10%, which may be adjusted depending on the nature and scope of the assignment.
The commission includes, among other things:
- Preparation and structuring of the sales process
- Advisory services related to site development
- Marketing and sale of the property through an established national and international investor network
- Professional management of dialogue and negotiations with potential investors
- Protection of the seller’s financial interests through a structured and goal-oriented process
👉 We operate with a professional and value-driven approach, ensuring that the seller’s requirements are safeguarded and that optimal financial terms are achieved.
Site Development – Brief Explanation
Site development is the process of preparing land for construction.
This typically includes:
- Clearing and leveling the site
- Establishment of necessary infrastructure, including:
- Roads and pathways
- Sewer and drainage systems
- Water supply
- Electricity, gas, and district heating
- Internet/fiber connections
- Connection to existing utility networks
- Environmental and geotechnical surveys
👉 In summary, site development covers all preparatory work required before construction can commence – for example, the development of an industrial facility.
Environmental Approval
If required by the authorities, environmental approval of the site may be necessary. This can be incorporated as an integral part of the overall development and sales process.
Commission Agreement
A commission agreement implies that the commission agent (e.g., Invest Business House):
- Acts in its own name on behalf of the seller
- In certain cases, may enter into agreements directly with the buyer
- Plays an active and value-adding role in the transaction
- Operates as a strategic “deal-maker” rather than a traditional real estate broker
Assessment in Your Case
In the sale of land to an investor, a commission agreement is often advantageous, particularly when:
- Active and targeted investor sourcing is required
- The sale is conducted through an established – potentially international – network
- The focus is on value optimization and professional structuring of the investment case
👉 The commission agent thus becomes an integrated part of the transaction – not merely an intermediary, but an active partner throughout the entire process.
Danish VAT Act
📜 The VAT Act – relevant section on land
The key provision is:
👉 Section 13(1)(9) of the VAT Act
🔑 What does the provision say?
In short:
• The sale of real estate is generally exempt from VAT
• BUT there is an important exception:
👉 The sale of building land is subject to VAT
This is specifically stated in:
• Section 13(1)(9)(b) (building land)
📖 Explanation of the law
✔ VAT liability
You must pay VAT when:
• You sell building land
• And you are a taxable person (carry out economic activity)
👉 “The supply of building land is subject to VAT”
❌ VAT exemption
There is no VAT when:
• It is not building land
• Or you are not acting as a business
🧱 What is building land according to the rules?
The definition is found in the executive order:
👉 VAT Executive Order, Section 56
Building land is:
• An undeveloped area
• Which may be built on according to the Planning Act
🧠 Short summary (exam level)
• Section 13 = exemption provision
• No. 9 = real estate
• Letter b = exception → building land is subject to VAT
👉 Therefore:
• Ordinary real estate → VAT exempt
• Building land with a shed with a foundation or a transformer on the land → VAT exempt
• Completely bare building land → subject to VAT
