Komparativ analyse af succession i levende live og ved død

Jeanette Kringelhede Rasmussen

Studenteropgave: Kandidatafhandlinger


This thesis has had the purpose of describing if the regulations of tax succession, while alive and in case of death have been harmonized in order to achieve uniformity. Tax succession is a way of car-rying out a generational transfer. Furthermore tax succession takes place between spouses. The ex-pression means, the transferor does not have to pay the tax in connection with the generational transfer, or in connection with transfer between spouses. Instead the transferee enters the transfe-ror’s tax position. Through the years the legislatives have had a focus on harmonizing the regula-tions. Therefore this thesis has focused on the following main question? - Whether the regulations of tax succession for living persons and tax succession in con-nection with distribution of the estate of the deceased person have been harmonized to make uniformity? To answer this question the first two parts of the thesis analyzed the regulations for living person in the Danish Tax of Source Act (KSL) and the Danish Estate Tax Act (DBSL). Both parts involved the regulations of tax succession for husband and wife, family, and employees in single proprietor firms. Furthermore the conditions for tax succession, the objects of succession, the valuation oppor-tunities, and how to compensate the transferee by a liability item have been researched. The legal effects of the tax succession have been explained subsequently. An important decision called “Vognmandskendelsen” (SKM 2008.876 LSR) from the Danish National Tax Tribunal has been analyzed. The Danish Tax Authorities and tax experts are still struggling about the interpretation of SKM 2008.876 LSR. The decision legitimizes the fact that deferred tax can be deducted in the valu-ation. The question is whether there can be taken consideration to the liability item simultaneously. Therefore a clear statement is wanted. After these two parts a comparative analysis has showed if the regulations have similarities and differences. The comparative analysis has summarized the current law and involved an example of tax succession for a farmer. There are still some differences between the two regulations. One dif-ference is related to the legal effects of tax succession. Another difference is related to the opportu-nity in constructing a partial succession. A difference can be found by the definition of a cohabiter. Furthermore there are some differences in the opportunity to have a binding answer from the Da-nish Tax Authorities, and in the way the liability item is calculated. Anyway there are still some steps ahead in order to reach uniformity between the regulations.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider228