Skattefrie gaver: Med særligt fokus på hædersgaver

Morten Dalby Jeppesen

Student thesis: Master thesis


This Master Thesis discusses the Danish law regarding tax-free gifts – especially focused on tax-free honorary gifts. The purpose of this thesis is to describe tax free gifts and clarify in which length the conditions in the relevant stipulation, regarding honorary gifts, is to be interpreted. According to Danish law, gifts are added to the yearly income tax statement. However there are certain regulations, which stipulate tax-free gifts. These are shortly summarized and hereafter the analysis revolves around tax-free honorary gifts. There are two main regulations regarding tax-free honorary gifts, which are described and analyzed in this thesis; Ligningsloven § 7, no. 1 and Ligningsloven § 7, no. 19. Furthermore there is a tax relaxation regarding honorary gifts in Ligningsloven § 7 O. These three stipulations are in many cases similar, however in Ligningsloven § 7, nr. 1 the honorary gifts have to be a collected contribution in a formal manner. In Ligningsloven § 7, no. 19 it is a variety of institutions, that can be the distributor of the gift. The distributors in Ligningsloven § 7, O, is similar to no. 19, however more restrictive. According to these regulations, tax-free honorary gifts can be given if the gift is unapplied (not a condition in Ligningsloven § 7, O), it’s a one-time donation and furthermore it has to be a recognition of the recipient’s merits. Especially the last condition is a subject to discussion and trials at the Danish court. It doesn’t seem to be clarified in which degree a recognition of the recipient’s merits should be accepted as a tax-free honorary gift. However there is, in the jurisprudence, denied tax-free honorary gifts on one-time events such as winning an award assignment. Neither can an economic support to future work be addressed as a recognition of the recipient’s merits. In Ligningsloven § 7, no. 19 there is another restrictive condition. The recipient of the honorary gift has to be an artist, due to the condition, that it has to be a recognition of the recipient’s artistic merits. According to definitions of the word artistic and artist it is most likely that a tax-free honorary gift, can be given to a creative artist or an executive artist, that can comply to these three conditions; Artifact, Intention and Main attribute.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2013
Number of pages79