This project deals with the valuation of real estate regarding compulsory purchase in Denmark and Sweden. More specifically, this project explores the demands of legal practice concerning the use of comparable sales as a foundation of the valuation of the ceded property. This issue emerged from an analysis of the compensation prin-ciples and the terms of value outlined by Danish and Swedish law and the valuation authorities.
The rulings of the valuation commissions and the courts of justice in both countries are used as the fundamental empirical basis for the analysis of the issue in this project. The analysis dealing with legal practice requirements for the use of compara-ble sales is divided into three main sections; the properties' physical and legal status, the circumstances of the properties' transaction and the time aspect. As theoretical material dealing with Danish conditions is very limited, the analysis is entirely based on empirical observations.