En analyse af skattefritagne dødsboer med fokus på tab af skatteprovenu

Palle Corell Badsted

Student thesis: Master executive thesis

Abstract

This Master’s thesis addresses the special rules of tax-exemption when a person dies. Tax-exempt deaths are particularly interesting because the accounting principles for taxation are quite different from the other tax law.
In Danish tax law, taxation is based on net income. Taxes can be deferred in certain special situa-tions by using succession rules. In tax-exempt death estates, tax is exempted based on values. It is the value of assets and net assets at the end of the estate that determines whether the estate is tax-free.
The difference between the criteria for taxation means, that it is possible to place assets with signifi-cant deferred taxes in tax-exempt deaths, with the consequence that society loses a significant tax revenue.
The Master's thesis reviews the rules for tax-exempt deaths as well as the legislature's intention to simplify the death tax. In addition, I review how all taxpayers with timely planning can obtain a tax-exempt death estate and thus avoid substantial taxes.
There are no specific statements or statistics on the tax proceeds lost for tax-exempt deaths. Based on data from Danmarks Statistik, it can be concluded that the tax proceeds brought by the deceased are modest. It has been analyzed how potential loss of tax revenue from tax-exempt deaths can be particularly severe.
The Perspective section argues for the abolition of the rules on tax-exempt deaths, as technological development has led to a simplification of the tax bill for deaths. The rules on tax-exempt deaths are therefore outdated.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
LanguageDanish
Publication date2020
Number of pages65