Forældrekøb i et skattemæssigt perspektiv

Abstract

The purpose of this thesis is to clarify how parents can best help their children enter the housing market from a tax perspective. As parents, you can help your children enter the housing market either by renting out real estate to the child, or by selling real estate to the child at a favorable price. With the thesis, we will examine whether it is most advantageous from a tax perspective to rent out real estate to children from a personal business or from a company. In addition, we will analyze whether it is most advantageous from a tax perspective to sell real estate to the child as a private individual or from a company. Consequently, the thesis analyses applicable law in connection with the renting and selling of real estate, when the real estate is owned by a private individual and when the real estate is owned by a company.
Rental of real estate to related parties from a personal business must be made at market rent, i.e. the rent that can be obtained by renting out real estate to an independent third party. From 1 January 2021, interest correction has been introduced when renting to related parties from a personal business. The interest correction means that part of the interest expense cannot be deducted from personal income but must instead be attributed to capital income. The interest correction therefore makes it less attractive to rent out real estate to related parties from a personal business. However, the interest correction does not change the fact that it is still most advantageous from a tax perspective to rent out real estate from a personal company, rather than from a company. When renting out real estate from the company to the main shareholder's close relatives, the real estate is considered to have been available to the main shareholder, who must therefore be taxed on free housing. The reason for this
far-reaching consequence is that there is a presumption that the rental to the main shareholder or the main shareholder's close relatives took place as a result of the majority shareholder's controlling influence in the company. Accordingly, it is up to the main shareholder to bear the burden of proving that the rental was made in the company's independent economic interest. When selling real estate from parents to children, the value of the real estate must be set at market value. If the market value of the real estate is not known, the value may be determined in accordance with the 15% rule of the valuation circular, unless there are special circumstances. When selling real estate from a company to the children of the main shareholder, the value of the real estate must also be set at the market value. If the market value is not known, the latest public real estate valuation may be used as the market value, unless the public real estate valuation does not reflect the market value of the real estate.
It is clearly an advantage that a private individual can sell a real estate to his/her children at the public real estate valuation -15%, compared to selling a real estate from a company where there is no such possibility to deduct 15% of the public valuation.