Arv og skifte

Fie Zwicky Ørum & Bo Zwicky Ørum

Student thesis: Master executive thesis


Our thesis is based on contemporary family patterns and how a possible inheritance should be divided between spouses and other heirs in case of death. The thesis will revolve around brought together families, where your, mine and our children play an important factor in the contemporary Danish society, when a death estate must shift. The thesis will lay foundation on Danish legislation, where the main topic will be the inheritance act. In regard to this we will look at the historical perspective of the inheritance act and inheritance classes, which is relevant today, since a potential new Danish government has notified an increase in tax rates on death estates on behalf of the inheritance classes. Furthermore, we will present other relevant tax laws such as the death estate tax law, death estate shift law, withholding tax law and more. We will look at the division from a death estate tax law perspective, as well as how the estate is taxed based on how the estate is corrected. Likewise, we will look at if the estate is tax exempted or taxable, including if it is an independent taxpayer from the death estate tax law. In our thesis we consider that that taxable citizens are the most interesting, since there can occur a considerably difference on the tax that needs to be paid. Because of this it is substantially that we touch the topic of succession in the estate. Succession means, that the one who takes over the asset without paying tax of the profit of the asset, succeeds in the deceased’s purchase price, as well as depreciation profile. With this acquisition the acquirer will take over a latent tax burden of the acquired asset. Hereby the latent tax will be deducted in the price of the assets, and the price of the asset acquired by succession will thereby be reduced. In the thesis we will briefly touch and analyze a number of verdicts, that supports the thesis, as well as establish a model-family. The model family will be used to analyze how the laws are used and applied in several practical examples. The practical examples shall be used to enlighten the following: - If the longest living in the death estate shall shift the property? - If it is desirable to create a will? o And hereby if anyone have a prior claim in the form of favoritism? - As well as how it will be most desirable to shift the companies which we have conferred to the spouses, both as a personal driven business and company. The purpose of this thesis is to outline and elucidate the complexity and complicated considerations and tax settlements of a death estate, as well as give a practical approach to how inheritance rules, tax laws, taxes, shifts, succession and much more is essential to decide on in case of death.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2019
Number of pages85