Skattemæssig succession ved generationsskifte i levende live: Praksis for værdiansættelse og berigtigelse af overdragelsessummer

Nursan Kayiran

Student thesis: Master executive thesis


The Danish tax system includes laws that make it possible to convey corporation whilst still alive with succession. The meaning with succession is that the owner of the corporation does not pay any taxes of the profits from the assets that are conveyed. The person who purchases the corporation with succession pays the profit of the corporation to the seller and enters on behalf of the seller in so far the purchase price, time of acquisition date and intention for each succession active. For the purchaser it applies that he takes over a latent tax burden for the assets that is conveyed to him in relation with the succession. Several tax factors influence the succession process. The seller has the possibility to convey the corporation to his close relatives or close employees which will affect the decision of the seller about whether to include a gift in the correction of the amount. The seller has an interest to accommodate himself as a starting point. The purchaser has an interest in getting accommodated with the tax liabilities which he takes over when purchasing the corporation with succession. In Danish tax legislation about succession the latent tax liabilities are considered and it is possible to counter this burden by calculating passive values after objective fixed rules or reducing the basis for the tax calculation. This will affect the value of the gift basis and a gift tax will be calculated. Besides these tax factors, valuation of the assets and pricing the latent tax is areas that need intention as the tax authorities can contest the price settlement if it is found that the seller and the purchaser are interested. Furthermore pricing the latent tax is based on subjective assessment and principles of guidelines are missing in the tax system for regulation to convey with succession. The purpose of this master project is to outline and elucidate the regulation of entrusting a corporation with succession in order to clarify current practice of valuation and pricing the latent tax. Furthermore a case will be included that contains tax calculations by conveying a corporation to show the tax consequences for the seller and the purchaser.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2018
Number of pages65