Samspillet mellem skifteregler og skatteregler med fokus på skatteoptimering i dødsboer

Charlotte Bechmann Danielsen

Student thesis: Master executive thesis


The purpose of this dissertation is to clarify the problem between the Danish rules of taxes and the Danish law “Dødsboskifteloven” with focus on tax optimization. When people pass away their heirs need to decide how the assets of the deceased must be transferred on to the next generation. These decisions must be taken in accordance with the Danish court “Skifteretten”. A wrong combination of the taxrules and “Dødsboskifteloven”, will in some situations cost a lot of money, because more tax is paid than required. By analyzing applicable legislation I have described the best combinations in chosen different situations. There is a lot of different combinations and the legislation is complex, which make high risks on taken the wrong decision. There are many decisions from cases in the tax complain system and the courts which can help the heirs and their advisors, to make the right decision. In general the legislation seems to be sufficient, but it is imprecise when it comes to deferred taxes related to valuation of business.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2018
Number of pages63