Gruppe D omfatter ejendomme til særlige formål såsom hoteller, teatre, hospitaler og bygninger samt lokaler, der benyttes til sport. Gruppe E omfatter ejendomme til særlige formål som tjenesteydelser i forbindelse med vej-, jernbane-, sø- og lufttransport, toldbroer, fyrtårne, bygninger til gudstjenester.
Group A includes real estate for housing or similar purposes; Group B includes real estate used for collective use, such as colleges, hospitals, public offices, schools; Group C includes real estate used for ordinary commercial purposes, such as shops, stores and buildings and premises used for sports; Group D includes real estate for special purposes, such as hotels, theatres, hospitals and buildings and premises used for sports; Group E includes real estate for special purposes, such as for land, sea and air transport services, toll bridges, lighthouses, buildings for public worship activities.