Skattepligtsmåling i dødsboer: Metoder til værdiansættelse og optimering af skat og afgift i dødsboer

Abstrakt

This Master edition has the purpose to show how legal use of the valuation methods in the Danish rules of taxation can be used to optimize the payment of taxes when persons pass away and assets are transferred to heirs. I will by example show how different valuation methods will give different payments of taxes. I will give an overview of different ways to valuate assets and different ways to transfer assets to heirs. By analyzing verdicts and legislation I will try to give answers to choose the right way to valuate assets. Verdicts and legislation are numerous, but still there are many areas with uncertainty and it is advisable to use advisors to help in case of death. There are many decisions to be made and combinations are various. Legislation are complex and will have risk of paying too much tax with wrong decisions. The first intuition is maybe not the best. Combinations of assets and valuation will give different taxes.