Overdragelse af fast ejendom

Tina Kinch Knudsholt

Student thesis: Master thesis


This thesis deals with the tax guidelines on profit on sale of farms as well as the complaint system. At some point, all farms will be subject to a sale of the property like all other properties. In connection with the transfer, properties must be divided in to what is related to operating buildings as well as the attendant installations and machinery and also private residence and ground. The principles about renunciation of business properties with a specific ruleset regarding farms can often be hard to see through including the consequences that is related to the agreements seller and buyer chooses in connection with the sale. Buyer and seller will often have contradicting interests in relation to the transfer amount and hereby will it mean the transfer is made with the actual market price on arm’s length. However, there will be instances where buyer and seller either have a common interest or where one or both of the parties don’t have an interest about how the transfer sum is split. In these cases it is still matters how the transfer sum is split. The transfer sum must still be on arm’s length and to ensure this SKAT (the Danish Tax department) can change both the transfer sum and the split. This can have significant tax-based consequences for specifically the seller who has calculated profit on sale of property based on the split made when the property was transferred. If this split suddenly is changed the profit on sale of the property will be entirely different than seller had expected, it is in question if he would have made this agreement with buyer had it been on principles laid out from SKAT. In the event of disagreements, the taxed party must submit a complaint to Skatteankestyrelsen (Danish secretariat for the regional appeals boards and the National Tax Tribunal), and then Skatteankestyrelsen will direct the complaint to either Vurderingsankenævnet (regional appeals board for assessments) or Landsskatteretten (the National Tax Tribunal). History shows many cases end in the National Tax Tribunal. There may be multiple explanations for this sort of redirection, but it indicates errors in the appeals board for assessments. This indicates that the appeals board for assessments does not have the necessary knowledge or skills for the appropriate assessment of properties, resulting in the necessity for professionals to make these assessments instead. Alternatively the appeals board for assessments could be excluded to maintain a high degree of professionally justified property assessment, and instead only make use of the National Tax Tribunal. Possibly with additional competent assessors. This would greatly contribute to a more independent and professionally competent assessment of the cases.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2018
Number of pages74