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Ertholmene
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=== Taxation === The islanders, who do not pay municipal taxes of any kind and were never part of a municipality, were exempt from the central government "Health Contribution" tax (''Sundhedsbidrag'') which stood at 8% when it was introduced on 1 January 2007 with [[Municipalities of Denmark#Municipal Reform 2007|''Kommunalreformen'' ("The Municipal Reform" of 2007)]], because it was thought that the relatively isolated islets would otherwise be abandoned. This tax replaced the [[Counties of Denmark|county]] tax, which the islanders were also exempt from paying, not being part of a county. From 1 January 2019 this tax has been abolished, while income taxes in the lowest bracket have been raised simultaneously instead with this tax being phased out.<ref>[http://www.bornholm.nu/?Id=10317 Bornholm.nu » Christiansø » Ingen sundhedsskat på Chr.ø<!-- Bot generated title -->]</ref><ref>[http://www.bornholm.nu/?Id=7904 Bornholm.nu » Christiansø » Bornholm kan få Christiansø<!-- Bot generated title -->]</ref>
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