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heri registreres alle ejendomme med oplysninger om ejer, skøde, servitutter osv.
every property is identified by registry identification under which information about the ownership, title and encumbrances etc. may be entered.
som nævnt ovenfor, udløses afgiftspligten ved overdragelse af et skøde (»hjemmelsoverføring«).
as mentioned above, the excise duty is released by the registration of the transfer of title to another legal entity (‘hjemmelsoverføring’).