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The Order Of The Law Concerning Taxation At Death (Estate Tax Act)

Original Language Title: Bekendtgørelse af lov om beskatning ved dødsfald (dødsboskatteloven)

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Table of Contents
Section I Scope of the law
Chapter 1
TITLE II Death Boer, which are self-employed tax subjects
Chapter 2
Chapter 3 Tax conditions of the death penalty
Chapter 4 Death boes that are exempt from taxation
Chapter 5 Death Boer that is not exempt from taxation
Chapter 6 The taxation of the encoding in the consignee
Chapter 7 The taxation of a longitudinal spouse or concoction
Chapter 8 Insolvent death boes
Chapter 9 Limited taxable death boes
TITLE III The new estate, etc.
Chapter 10 The tax of the longitudinal spouse
Chapter 10 A (lifted)
Chapter 11 Dial of the special estate of the first African
Chapter 12 Change the living of the shift in the longest living spouse living live
TITLE IV Boudcald
Chapter 13
Section V Recording
Chapter 14
TITLE VI Valuation
Chapter 15
TITLE VII Self-disclosure, liability and proclamations
Chapter 16 Self-disclosure
Chapter 17
Chapter 18 Hidety rules, etc.
TITLE VIII Various provisions
Chapter 19
TITLE IX Penalty provisions
Chapter 20
TITLE X Definitions
Chapter 21
TITLE XI Entry into force and transitional provisions
Chapter 22

Completion of the law on the death-rate of death

(The Code of Death)

This shall be the subject of the death penalty tax on death (death penalty code), cf. Law Order no. 1362 of 26. In November 2010, with the changes resulting from paragraph 3, no. 3, 12, 13 and 15 of law no. 459 of 12. June 2009, section 2 of Law No 174 of 4. March, 2011, section 7 of the law. 221 of 21. March, 2011, and section 2 of the law. 1380 of 28. December 2011.

Section I

Scope of the law

Chapter 1

§ 1. This law applies to the application of income tax in relation to death.

Paragraph 2. Duty to pay income tax in accordance with this legislation on the taxation of death boes is the responsibility of the death penalty as referred to in Article 2 (2). 1 or 2, in the case of the changeover of death boes in whole or in part, they are treated in this country. Death bows being taken by a longed spouse after the section 58 (s) of this law. Paragraph 1, or paragraph 1. TWO, ONE. or, without alteration, without alteration of the changeover after chapter 12 of the Act on the Shift of Death Boes, however, the taxable shall not be completed.

Paragraph 3. Duty to pay income tax after this legislation relating to the taxation of death boes is also the responsibility of death boes, which are treated abroad and which are bearing the income of the source tax of Article 2, which Denmark is not following a conclusion ; the double taxation agreement has been cut off from taxing other than the income covered by the source tax rate of section 65, section 65 A and § 65 C.

Paragraph 4. Duty to pay income tax on the income of the coal-tax bill shall be borne by death bows which are treated abroad and which are borne by income as mentioned in the coal-tax bill, which, in the case of a dual taxation agreement, is not cut off from taxing.

Paragraph 5. Exempted from the income tax provided for in paragraph 1. 2-4 shall be the death penalty for persons who, at the time of death, covered by the source tax of Article 3 (3). 1.

Paragraph 6. For recipients of flats or for the encoding and persons whose spouse has died, the general rules of the tax legislation shall apply to the changes resulting from that law.

TITLE II

Death Boer, which are self-employed tax subjects

Chapter 2

§ 2. The rules laid down in this Title shall apply in the context of :

1) death bows, which are replaced in the immediate connection with the death penalty, with the exception of death bows being taken over by a longed spouse in accordance with section 58 (s). 1, no. Two-four, or paragraph. TWO, ONE. pkt.,

2) death bows, which are delivered in part to a longitudinal spouse to the shift of the shift after one or more life-sheet wings have been switched on after pre-stafary died, cf. § 58, paragraph. TWO, TWO. pkt.,

3) replaced bows where the longing spouse of living spouse in the living live live shift shall change with all heirs and grants following pre-staffers (fully shifted) in it in section 71, paragraph 1. 3, Scope specified,

4) death bows delivered to a longitudinal spouse in accordance with section 58 (s). 1, no. 4 when the longitudinal spouse has opted for taxation after this paragraph, cf. § 58, paragraph. 5,

5) death boes which are processed abroad and which are taxable in accordance with section 1 (1). 3 or 4, and

6) Recording bows which are not terminated by flats or know that the estate shall be taken over by a long-live spouse in accordance with section 58 (s). Paragraph 1, or paragraph 1. TWO, ONE. pkt., in section 81-83 specified scope.

Paragraph 2. Notwithstanding paragraph 1 1, no. Paragraph 1 shall apply to the provisions of this Title in relation to the death penalty part of section 67 (4). Paragraph 1 shall apply only in section 67 (1). 2-7, scopes.

Chapter 3

Tax conditions of the death penalty

§ 3. The rules laid down in this Chapter apply to :

1) death boes that are covered by Section 2 (2). 1, no. 1, 2, or 4,

2) the number of bovine people referred to in section 2 (2) shall be replaced. 1, no. 3, cf. however, § 72, and

3) Re-take-back boes referred to in section 2 (2). 1, no. 6, cf. however, section 81 (2). Two and three.

Delimition of the income of the death penalty

§ 4. The income of the death penalty shall be considered revenue and expenditure relating to the property of the estate that belongs to the estate and which are involved in the shift.

Paragraph 2. If the deceased was poisoned by death, the profit and loss of the longitudinal adulteration of the longitudinal spouses shall be deemed to be the property of other heirs or scholarships of the deceased as the income of the death penalty.

Paragraph 3. When deciding which spouse an active or passive part of the death has occurred, the breakdown in the settlement and in section 76 of the Act on the changeover of the death bows referred to in paragraph 76 shall be added to the longitudinal spouse and liabilities for reasons of the Length.

Paragraph 4. If the deceased was poisoned by the death, the proportion of the spouses to date shall be deemed to have been the common cool and divorce number of the spouses of the spouse for one living (common estate) and the former complete set of praiseers for one living (special estate). If the two boes are given a total change of treatment, the deceased shall, however, be deemed to be the only one to leave the same estate.

Paragraph 5. If the deceased was poisoned by the death, the former inhabited body of the deceased shall be replaced by the extent to which it is withdrawn during the shift in respect of the fulfils of an abomination according to section 23, in the law on the legal effects of the marriage. Completely set of seats covered by 1. Act. are considered to be the use of this Act as a common group.

Paragraph 6. The rules of this law applicable to a deceased married person who leave as well as the soap and analogs shall be replaced by the rules of this Act, which shall apply mutatis muted to a deceased married person. Both spouses of both spouses have died in the same income, altering the unswitched living and longitudinal spouses of each other, in accordance with the provisions of this paragraph on the taxation of the income of the pre-staffers in the case of the longitudinal, longitudinal use of the non-reliving person ; unswitched nest.

Paragraph 7. Where both spouses have died at the same time, without any evidence of whether or not one spouse has survived the second, two fats are deemed to be two dead-bows each of the deceased ' s share of the spouses to date, family of divorce and any complete set of prairies.

Duration of income tax (income)

§ 5. The income tax of the death penalty shall include the period of residence, cf. however, paragraph 1 2-5.

Paragraph 2. In the case of aconimal statements, the income tax duty on the death penalty shall be terminated as part of the release date on the release date, the estate of which shall provide a written notification by the customs and tax administration on the aconimal records. The notification shall be submitted no later than four weeks after date of release, however, the period of which the deadline for the submission of notification shall expire four months after the date of delivery of the boating of the boating of the vessel. The notification shall contain the following information :

1) Lifetime.

2) What the acontouding scheme includes.

3) Who's been receiving acontoude?

4) The value of the encoding on the date of release.

Paragraph 3. The tax minister may lay down rules that exempting certain types of assets from a notification obligation in accordance with paragraph 1. 2. The income tax required by the Boet concerning such assets shall end on the date of release.

Paragraph 4. If the probate is due in accordance with paragraph 31 (1). Two, or § 66, paragraph. 3, in the Act of the changeover of the estate of a death penalty, the establishment of a settlement on netted parts of the estate shall be carried out after the end of the penalty, the income tax obligation of the residence in respect of revenue and expenditure to which the parts of the goods are to be applied, The inhabited day and with a day of cutting of the additional inventory.

Paragraph 5. The death day of the electorate is marked as a day of shifting day, covering the tax burden of the death penalty and loss of sales and other abstentions, as well as on unsuccessful outcome, with effect from the day of death.

Tax Exclution

§ 6. A death-estate is exempt in order to pay income tax from the income referred to in sections 4 and 5, including tax on income as referred to in Section 4 a and tax of CFC income as referred to in Section 4 (b) of the person ' s assets and its income net assets after the trade value on the cutting day of the settlement, however, not a supplementary statement, each of which does not exceed a basic amount of 2.595.100 kr. (2010-level). However, the income tax after the source of the $65 income tax shall not be repayable to the estate.

Paragraph 2. A death-reestate which has been exempt from taxation in accordance with paragraph 1. However, 1 shall be taxed if the probate is in accordance with paragraph 31 (1). Two, or § 66, paragraph. 3, in the Act of the changeover of the estate of a death penalty, the calculation of the demarcation of parts of the estate shall be carried out after the end of the penalty and if the sum of the assets and net assets of the bot in the Boog statement and the additional inventory respectively are greater than : the limits of paragraph 1. 1 for the calendar year in which the cutting day of the settlement is located. Any taxation of the meltdown period according to section 13 to 17 shall be deleted after Section 18.

Paragraph 3. Where the deceased was poisoned by death and replaced the share of the common estate and the individual ' s individual ' s separate (s), the amount of the thresholds shall be used in paragraph 1. 1 for the calendar year in which the cutting day of the first shifted nest is situated on the sum of assets and net assets in the two boes.

Paragraph 4. For the purposes of paragraph 1. 1, 2 and 3 shall not be included in the balance of the assets or net assets of the bol :

1) Mellemperidetax done after § § 14 and 15.

2) Death bode-tax, discharged in section 30 and 30 a.

3) Amount to be repaid after Section 31.

4) Passive items after the penalty slots Section 13 a.

Paragraph 5. For the purposes of paragraph 1. 1, 2 and 3 shall not be included in the calculation of the assets of the bol :

1) The value of immovable property which is covered by the property of the property tax on Article 8.

2) For a mixed property, a share corresponding to the value of the house floor, for reason and the value of the owner's residence, cf. the property of the property tax on Article 9 (1) of the property. 1.

Paragraph 6. The basis of paragraph 1. 1 is regulated by a person ' s tax on 20.

Chapter 4

Death boes that are exempt from taxation

§ 7. The rules laid down in this Chapter shall apply to the income of the mellow period during which the deceased's estate is exempt from taxation after Section 6. Should the deceased have also been subject to taxation of a previously deceased spouse in accordance with paragraph 62, the former deceased spouse shall be deemed to have an income in the application of the rules laid down in this chapter for the deceit of the deceased.

Commitment of the mellow period, and so on.

§ 8. Taxable income, stock income and CFC income for the mellow period shall be subject to tax rules for persons, unless otherwise provided by the rules laid down in this Chapter. The CFC income is taxable, but is not included in the inventory of taxable income, cf. § 17. Should the deceased have also been taxed by a previously deceased spouse in accordance with section 62, find 1. and 2. Act. notwithstanding paragraph 62 (2), 2, similar application to this income.

Taxable income

§ 9. 1) In the calculation of the taxable income, the following :

1) The company system and the capital compensation scheme, cf. the categories of undertakings in business categories I and II may not be used.

2) Deposits at the establishment account and entrepreneurship account, cf. the law on deposits in establishment account and entrepreneurship cannot be carried out after the death has occurred.

3) Establishment account deposits, including addendum after the establishment account in section 11 (1) of the establishment. 1 shall be counted by 67%. of amounts which have been deducted in the year 2002 or later, and with 78% of the income. in the case of amounts deducted in the year 2001 or earlier, cf. however, section 43 (3). 3. Commentoral account deposits shall be taken into account with 105%. of the amount, however, 120%. of the deposits to and with the income year 2009, cf. however, section 43 (3). 3.

4) Interest, which fall in the mellow period, and calculated interest from the last due day to and with the death day are counted. For interest expenses referred to in Article 5 (5) of the body of equal treatment. 8, 1. pkt., shall find the section 5 (5) of the body of the body. 8, however, use.

5) Employment tax deduction according to section 9 of the body of the body of the body of the body of the body of Section 9 (C) of the body of the body of the body. 4, shall constitute the advance advance of the death year, which shall be reconsidered proportionately according to the length of the meltdown period.

6) If the longitudinal spouse of the deceased in the meltdown period has driven a business entity that belonged to the deceased, an amount equal to the amount of the payment to be carried out for the execution of a work of the same kind and scope can be deduceded. Similarly, if the longitudinal spouse in the meltdown period has participated significantly in the operation of a business enterprise which was largely driven by the deceased. For the application of 1. and 2. Act. it is a condition that the longitudinal spouse is subject to the subject of Article 44 (3). 1.

7) If the late in the meltdown period has driven a business operator belonging to the longed spouse of the deceased, the longitudinal spouse may decide that an amount equal to the payment for the execution must be included. of a work of the same kind and scope. Similarly, if the late in the meltdown period has participated significantly in the operation of a business company that belonged to and was largely driven by the longed spouse.

Paragraph 2. Tax depreciation for the meltdown period shall be calculated as a full-annual depreciation, which shall be proportionate.

Paragraph 3. Income, which the deceased previously opted for tax on the basis of the $48 E and 48 F, is taxable, but shall not be included in the taxable income for the mellow period following paragraph 1. 1.

Paragraph 4. If the deceased employed a staggered income that expires before the end of the calendar year that is replaced (back-forward incoming), the income in the mellow period is replaced by the income of the calendar. The conversion shall be made after the relationship between the period from the beginning of the calendar year in which the death has occurred, to the death day, and the entire meltdown period. The conversion is discontinued from revenue and expenditure which did not belong to the normal current income. These revenues and expenditure shall be attributed and deduined from the income of the revenue. This will provide the taxable income for the mellow period.

Company Scheobility

§ 10. In the calculation of the taxable income in the mellow period, the income of the non-profit income shall be deemed to be payable on the expiry of the income year preceding the year of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year, plus deduction of a basic amount DKK 152,200 kr. (2010-level). Where the deceased was poisoned by death and replaced the share of the common estate and the individual ' s separate individual separately, the basic amount shall be divided proportionately in the case of the income-decisions included in the case of the income corresponding tax. The deducted deducted shall not be effectifully until the earliest savings.

Paragraph 2. A long-term spouse used at the end of the income year prior to the death year the company organization, cf. the Section I of the business tax of a company belonging to the deceased shall include the consenting of the spouse in the savings account at the end of the year of the year preceding the year of the year of the year of the year of the year of the year in which the compensation is paid, by means of the loss of income tax, the amount of the amount to be taxed in accordance with paragraph 1. Paragraph 1 or in accordance with paragraph 11 (1). 1.

Paragraph 3. Paragk 1 and 2 shall apply mutatis muctis when the death estate comprises one of several undertakings, cf. corporate tax relief section 2 (2). 3. Instead of indecent surpluses deposited in the end of the income year prior to the year of the year, a proportionate part is calculated according to the ratio between that part of the Capital of Capital at the end of the income year prior to : the death year to be applied to the said undertaking and the entire capital of capital at the end of the income year prior to the death year. The proportionate share of the capital base at the end of the income year prior to the death year shall be calculated according to the ratio between the value of the assets at the end of the year of the year preceding the death year in the said undertaking and all assets deposited in : the company scheme. For the calculation of the proportionate share, be disregarded from financial assets. If there are several accounts for savings made, a proportionate portion of each of these accounts shall be included.

Paragraph 4. Paragracs 1 and 2 shall not apply to the extent that the savings account shall be taken into account for savings made in accordance with section 39 (3). Paragraph 2 shall also not apply to the extent to which the longitudinal spouse enters the tax position of the deceased in respect of indebted profits in accordance with section 45 (3). 2.

Paragraph 5. The basis of paragraph 1. 1 is regulated by a person ' s tax on 20.

Capital afcaste scheme

§ 11. In the calculation of the taxable income in the mellow period, the indemnication shall be fatally settled on the conjunktuery account at the end of the income year preceding the year of the year of the year of the year of the year of the year of the year corresponding to the tax return tax and the deduction of an annual basis ; the basic amount of DKK 152 200. (2010-level). Where the deceased was poisoned by death and replaced the share of the common estate and the individual ' s separate individual separately, the basic amount shall be divided proportionately in the case of the income-decisions included in the case of the income corresponding tax. The deduction shall be made first in earliest devotion to the conjunktuxedo.

Paragraph 2. An longitudinal spouse at the end of the income year prior to the death year the capital of the caste, cf. the company tax of Title II of a company belonging to the deceased shall include the conjuncture of the conjuncture account at the end of the year of the year preceding the year of the year of the year of the year of the year, in addition to the conjunkturesque tax, the amount of the amount to be taxed in accordance with paragraph 1. Paragraph 1 or in accordance with section 10 (4). 1.

Paragraph 3. Paraganes 1 and 2 shall apply mutatis muctis when the death estate comprises one of several undertakings. Instead of conjunkturudging account at the end of the income year prior to the year of the year, a proportionate part is calculated according to the ratio between that part of the Capital of Capital at the end of the income year preceding the year of the year, they may be entered for the aforementioned undertaking and the whole capital of capital at the end of the income year prior to the death year. The capital afcaste base at the end of the income year prior to the death year shall be as the value of assets used exclusively for commercial purposes at the end of the income year preceding the death year. Corporate tax havens, section 22 (a) (a) However, 6 and 7 shall apply mutatis muth.

Paragraph 4. Paragractive paragraphs 1 and 2 shall not apply to the extent that the conjuncture account shall be taken over after paragraph 39 (3). Paragraph 3 shall also not apply to the extent that a longitudinal spouse enters the tax position of the deceased in the context of the Junk Committee in accordance with section 45 (3). 4.

Paragraph 5. The basis of paragraph 1. 1 is regulated by a person ' s tax on 20.

The ensability of the tax rate

§ 12. In the absence of a final tax rate after Article 13, income taxes shall be deemed to be the income tax for the meltdown period and any residual taxes, etc. that have been transferred to the death year after the source tax-plus section 61 (3). 3 and § 61 A, definitively determined with the payment of the provisional income tax, which have fallen before the death, or intended to be retained by the revenue which the deceased had before the death. Any amount of the amount of the source tax code section of section 62 C (3). TWO, TWO. pkt. shall be deemed to have been included in the provisional income tax amounts.

Paragraph 2. If the deceased used an income other than the calendar year (staggered income), the amount shall be calculated in the death year the amounts which fall before the death, but during the calendar year in which the death occurred. In addition, income taxes should be included, which should be included in income from revenue in the said period. If the deceased employed a staggered income that expired after the end of the calendar year it entered instead of (forward staggered income), and if the death has occurred on 1. In January or later in the amount of the advance income, the provisional income tax which were payable shall also be included, or intended to be the income of revenue collected from the calendar year preceding the year in which the death occurred.

§ 12 a. Notwithstanding paragraph 12, the claims of the deceased shall be deemed to be paid in accordance with section 1 of the Act on tax-free compensation for increased energy and environmental taxes, for the end of the provisional tax, as set out in the case of the reduction in the provisional tax. the section 42 of the source treasuer, with the amount of that which has been laid before the death.

Paragraph 2. Notwithstanding paragraph 12, payment of the labor contribution of the deceased shall be deemed to be the end of the death year for the end of the period of payment of the provisional labor contributions prior to the fall in accordance with the source of the source tax of 50 or, as appropriate, The source treasument section 49 B or § 49 D should be contained in an income which the deceased had served before the death.

Termination of IRS

§ 13. Final tax recruitment of income in the mellow period may be required by customs and tax administration and the estate of the estate. If the deceased was poisoned by death and replaced the share of the common estate and deceased separately, each of the setters may require final tax to be settled after 1. Act. A claim after 2. Act. has effect on both Boer.

Paragraph 2. The death penalty requirements for final tax recruitment shall be made no later than six months after the death. However, if the processing method of the boating procedure is not only resolved later than 4 months after the death, the requirement must be made no later than two months after the decision has been taken. The requirement shall be accompanied by tax return on income for the mellow period.

Paragraph 3. The tax administration requirements for final taxation shall be made no later than three months after the receipt of a statement of assets and liabilities on the day of death, unless a relationship is present as mentioned in the tax administration of the law ; § 27, paragraph. 1, no. 5. Have the customs and tax administration requested information as provided for in Article 6 C (2) of the tax audit Act. The request shall not be extended within the time limit laid down in the request shall be extended by two months from the date on which the information will be received. In the case of the future management requirements for final employment, the estate shall be used within three months thereafter to submit the income tax return on the day of the mellow period.

Paragraph 4. No final tax recruitment on income which the deceased previously opted for tax on the $48 E and 48 F. Tax on such income is finally going to be found at the death of the taxable person.

Paragraph 5. Final tax recruitment must be carried out for the meltdown period, if :

1) the deceased person at the end of the income year prior to the death year applied the company scheme, cf. the company tax of the business tax (s), and contained in the savings account at the end of the income year preceding the year of the year of the year of the year of the year of the year in which the company tax is added exceeds the amount referred to in section 10 (4). 1, mentioned basic amounts,

2) deceased by the end of the income year prior to the death-fall used, the capital of the caste was used, cf. the categories of undertakings of corporate tax, and of the conjunkturudging account at the end of the year of the year preceding the year of the year of the year of the year of the year, the corresponding conjunktui Committee shall exceed that in section 11, paragraph 11. 1, mentioned basic amounts,

3) a longitudinal spouse in the meltdown period has operated or has significantly taken part in the operation of an enterprise which belonged to the deceased, and the estate after paragraph 44 (3). 1, a sum shall be taxed by the longitudinal spouse,

4) The late in the meltdown period has driven or has significantly taken part in the operation of a business enterprise which belonged to the deceased ' s longed spouse and the spouse in accordance with section 9 (2). 1, no. 7, require an amount of tax on the deceased or

5) The deceased has made deposits to the establishment account or an entrepreneurial account not taken by a long-live spouse in accordance with section 43 (5). 3.

Paragraph 6. Applied an longitally spouse at the end of the income year preceding the year of the year of the year of the year of the year of the year of the company or capital of the capital of a business undertaking included in the estate, the spouse shall be counted in the account of savings or loss of profits ; in the year preceding the year of the year preceding the year of the week of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year of the year, the corresponding company tax, or the rate of economic development, Tax employment pursuant to paragraph 1. 5, no. One or two.

Paragraph 7. In the case of final tax recruitment, the following paragraph shall be 5, shall be provided for the meal period, at the latest in the case of the settlement of the botherness. However, in cases where, in accordance with the rules applicable to the changeover of the death penalty part, no resettlement shall apply in paragraph 1. 2.

Paragraph 8. Section 4 (4) of the Treasure Control Act. 4, on the period of referrers and Clause 5 on penalties in the absence of a timely or non-tax return, shall apply by analogy to the conditions of self-release by paragraph 1. Two, three and seven.

Mellemperidetax

§ 14. In the mellow period of the mellow period of the mellow period, the taxable income of the mellow period shall be paid by 50%. Moreover, taxes on equity income are paid in accordance with section 16 (3). 1. Net income tax after section 16 (3). 3, set off in the tax charged in accordance with 1. pkton, to the extent that the amount can be spatial in this. Any excess amount may not be paid.

Paragraph 2. During the period of notification, the levy shall be granted for each beginning of the month from the beginning of the death year to and the month in which the death occurred, a deduction of a $1,900 DKK. (2010-level). However, if the deceased used an income that expires before the end of the calendar year it is replaced by the end of the calendar year, however, the deducted from the start of the calendar year in which the death occurred has been discarted.

Paragraph 3. Should the deceased have also been taxed by a previously deceased married income after paragraph 62, is given in excess of deduction in accordance with paragraph 1. TWO, ONE. PC, a deduction with a $1,900 kr. (2010-level). for each starting month from the beginning of the period of death to and by the month in which the spouse has died in death. Paragraph 2, 2. pkt; shall apply mutatis muctis.

Paragraph 4. If the taxable income in the mellow period is paid out, the income of the report shall be offset by the positive stock income of the deceased, as far as it is allowed to be spatial.

Paragraph 5. The basis of paragraph 1. 2 and 3 are adjusted according to the Danish tax havens section 20.

§ 15. An amount shall be calculated that amounts to the sum of the mellempin period tax as set up in section 14 and any transfer of residues, etc., after the same item 61 (5). 3, section 61 A, and deduction of any transferred amount according to the section 62 C (4) of the source. TWO, TWO. Act.

Paragraph 2. The negative tax of the deceased person after the person tax on paragraph 8 (a), 5 which have not been residuable in the final tax of the deceased, etc. for the period preceding the year, shall be carried out in the light of the meltdown period tax and so on in accordance with paragraph 1. 1, to the extent that the amount can be spatial in the mellempaceous tax and so on, if any excess of excess may be paid.

Paragraph 3. In the cases referred to in section 10 and 11, the amount of profit to be taxed on the taxable amount to be taxed, and to the tax on account of the conjunktuarisation, tax on the uptake of the provisional accounts. income tax referred to in paragraph 1. 4 and 5.

Paragraph 4. If the difference between the following paragraph is : 1 and 2 split amounts and provisional income tax amounts due to the fall before the death or to be retained by the income obtained before the death have been made in accordance with the death rate. section 16 (4). 2, represents a basic amount of $32,700. (2010-level) or more, the estate shall pay the amount with which the difference exceeds the basic amount. Where the deceased was poisoned by death and replaced the share of the common estate and the individual ' s individual separate separately, the missing tax amount shall be allocated between the sum of the income and the share income of the mellow period in the mellow period, which may be carried out to each of the parties ; The two boes. If the single living income and the share income in the meltdown period has a negative sum, the amount shall be placed at the split between the two to DKK 0 kr. If the deceased used an income other than the calendar year (staggered income), section 12 (3) shall be found. 2, applicable to the calculation of the provisional income tax amount, cf. section 16 (4). 2.

Paragraph 5. If the difference between the provisional income tax amounts resulting from the fall before the death or to be contained in the income of the resulting income before the death, have been made before the death of the death, cf. section 16 (4). 2, and the following paragraph shall be : 1 and 2 sums up amounts shall constitute a basic amount of DKK 2,800. (2010-level) or more, the amount paid shall be paid to the estate. Paragraph 4, 2. and 3. Act. shall apply by analog; If the deceased used an income other than the calendar year (staggered income), section 12 (3) shall be found. 2, applicable to the calculation of the provisional income tax amount, cf. section 16 (4). 2.

Paragraph 6. If the estate becomes insolvent as a result of the residue collected in accordance with paragraph 1. 4, shall be reduced in accordance with paragraph 1 4 to an amount equal to the asset ' s assets with deduction of all liabilities except the broken residue. If any aconor records are performed prior to the end of the penalty, the treasure will be increased after 1. Act. with the value of the acontoudloddings.

Paragraph 7. The basis of paragraph 1. 4 and 5 are adjusted according to the Danish tax havens section 20.

Tax on stock income

§ 16. Tax on the income of the deceased in the mellow period, reduced by any deficit in taxable income, cf. Section 14, paragraph 14. The fourth is calculated as follows :

1) 27%. in the amount that does not exceed the amount of the category 8 (a) of the category 8 (a) of the person 1, and

2) 42%. of amounts exceeding the limit of categories 8 (a) of the category 8 (a), 1.

Paragraph 2. The income tax collected from the 16th of the source treasument shall be included in the calculation of the provisional income tax in section 15 (5). 4 and 5.

Paragraph 3. Is the share-income negative, calculated negative tax with

1) 27%. in the amount that does not exceed the amount of the category 8 (a) of the category 8 (a) of the person 1, and

2) 42%. of amounts exceeding the limit of categories 8 (a) of the category 8 (a), 1.

Paragraph 4. Should the deceased have also been taxed by a previously deceased spouse in accordance with paragraph 62, the amount of the threshold shall be doubled in accordance with Article 8 (a) of the person tax. Paragraph 1 and 2 shall be applied in the application of paragraph 1 1-3.

CFC income

§ 17. The CFC income of the meltdown period of the meltdown period shall be taxed separately by 25%. § 92, paragraph. 1, 2 and 4 shall apply mutatis mutis.

Repeal of meltdown period taxation

§ 18. Where the final tax rate has been made for a deceased post-13-17, and then found that the estate has not been exempt from taxation after paragraph 6, any tax shall be lifted after section 13-17.

Paragraph 2. Any of the estate deposiba-paid after section 15 (3). 4, the estate shall be recharged at the collection of the estimated death penalty in accordance with section 30 and 30 (a). To the extent that such rewriting cannot be made, the amount shall be paid to the estate.

Paragraph 3. Any of the payments that have been paid shall be paid after paragraph 15 (5). 5, together with the estimated death penalty in accordance with sections 30 and 30 a and treated as part of it with regard to liability and recovery.

Chapter 5

Death Boer that is not exempt from taxation

§ 19. The rules laid down in this chapter are applicable when the deceased's estate is not exempt from taxation after Section 6.

Paragraph 2. The taxable income of the deceased person and the death penalty shall be made up to the end of the period from the expiry of the last income of the deceased in advance of the death penalty and on the day of the cutting day of the settlement of the bode-up charge (boating period). Should the deceased have also been subject to taxation of an earlier deceased spouse in accordance with section 62, this income shall be deemed to have been used for the purposes of this Chapter for the decedent. The previously deceased married income is set up regardless of paragraph 62 (2). Two, according to the rules of this chapter. The sum of the income as mentioned in 1. Act. and any income referred to in 2. and 3. Act. hereinafter referred to as boilers ' income.

Paragraph 3. The stock income of the deceased and death penalty shall be carried out during the period of taxation of the boilers. Paragraph 2, 2. and 3. pkt; shall apply mutatis muctis.

the entry of the death penalty in the case of the deceased or the longitudinal spouse,

20. The estate of the estate shall be replaced by the tax position of the deceased, in respect of assets and liabilities belonging to the deceased, and which are involved in the shift. In the case of the settlement of the settlement of boilers, the assets and liabilities of the industry shall be considered to have been acquired at the time, to the amounts and in the circumstances in which they were acquired in the time of the deceased. In the case of the deceased ' s own time, the status of tax-related changes to the status of a stock or liabilities has been transferred or passived by the estate, having regard to such changes.

Paragraph 2. To the extent the gains and losses of asset depiction belonging to the longitudinal spouse shall be considered as the income of the penalty, cf. Section 4 (4). 2, enter the estate of the long-standing spouse ' s fiscal position. Paragraph 1, 2. and 3. pkt; shall apply mutatis muctis.

Paragraph 3. Deposits which the deceased could have made to deduction in its taxable income in the year of death can be deductible from the boil-tax income.

The income statement in the boating period

§ 21. The income of the boilers shall be the subject of tax rules for persons, unless otherwise provided by the rules laid down in this Chapter.

Paragraph 2. The stock income and the CFC income in the bode-up period shall be made according to the rules of taxation applicable to persons, unless otherwise provided by the rules laid down in this Chapter. The CFC of the Botax-income is taxable, but is not included in the settlement of the settlement income, cf. § 33.

Paragraph 3. The income tax, stock income and CFC revenue shall be carried out in accordance with the rules applicable to the death year.

Taxation income

§ 22. 1) In the case of the settlement of the boil-tax income :

1) The company system and the capital compensation scheme, cf. the categories of undertakings in business categories I and II may not be used.

2) Deposits at establishment account, cf. the law on deposits in establishment account and entrepreneurship cannot be carried out after the death has occurred.

3) Establishment account deposits, including addendum after the establishment account in section 11 (1) of the establishment. 1 shall be counted by 67%. of amounts which have been deducted in the year 2002 or later, and with 78% of the income. in the case of amounts deducted in the year 2001 or earlier, cf. however, section 43 (3). 3. Commentoral account deposits shall be taken into account with 105%. of the amount, however, 120%. of the deposits to and with the income year 2009, cf. however, section 43 (3). 3.

4) Interest rates falling within the penalty period, and calculated interest from the last due day to and with the cutting day of the settlement in the balance sheet, shall be counted. Interest expenditure due to the conditions of the deceased was covered by Section 5 (5) of the body of the body. 8, 1. .. However, the only deductict shall be deducted to the extent that they are paid by the deceased in the death year or paid for by the estate.

5) Employment tax deduction according to section 9 of the body of the body of the body of the body of the body of Section 9 (C) of the body of the body of the body. 4, shall constitute the advance advance of the death year, which shall be reconsidered proportionately according to the length of the meltdown period.

6) If the longitudinal spouse of the deceased in the meltdown period has driven a business entity that belonged to the deceased, an amount equal to the amount of the payment to be carried out for the execution of a work of the same kind and scope can be deduceded. Similarly, if the longitudinal spouse in the meltdown period has participated significantly in the operation of a business enterprise which was largely driven by the deceased. For the application of 1. and 2. Act. it is a condition that the longitudinal spouse is subject to the subject of Article 44 (3). 1.

7) If the late in the meltdown period has driven a business operator belonging to the longed spouse of the deceased, the longitudinal spouse may decide that an amount equal to the payment for the execution must be included. of a work of the same kind and scope. Similarly, if the late in the meltdown period has participated significantly in the operation of a business company that belonged to and was largely driven by the longed spouse.

8) Remuneration received by the deceased for the purposes of a research or development work carried out by the deceased and pursuant to Article 27 E (3) of the body of the equation. EUR 2 was not included in the taxable income of the deceased income at the end of the year of earnings prior to the death year, is counted.

9) Regardless of the rule in section 18 (1) of the Depreciation Act. THREE, TWO. pkt., cf. section 20, may deduction for expenditure on rebuilding or improving depreciation-justified buildings and installations in such buildings which are not acquired in the booking period and taken into death in the day of reckoning in the settlement of the settlement, is carried out in accordance with the provisions of section 18 (1) of the Depreciation 2-5 (extract deduction).

Paragraph 2. Deposits to the establishment account and entrepreneurial account shall not be raised in the case of the establishment of a self-employed business or purchase of shares or parties in a company, as referred to in the Act of Income and Deposits to the establishment account ; and entrepreneurial account.

Paragraph 3. 1 Forgrant depreciation, cf. the depreciation of the depreciation shall not be carried out on the contracted or planned acquisitions of the death penalty.

Paragraph 4. Income, which the deceased previously opted for tax on the basis of the $48 E and 48 F of the source tax burden, is not included in the settlement of the boil-tax income.

Paragraph 5. If the deceased employed a staggered income that expires before the end of the calendar year it is replaced (back on incoming income), the income of the penalty period shall be converted into the penalty period. The conversion shall be made after the relationship between the period from the beginning of the calendar year in which the death has occurred, to and to the cutting day of the settlement, and the entire settlement of the penalty period. The conversion shall be discontinued from revenue and expenditure which do not belong to the normal current income. These revenues and expenditure shall be attributed and deduined from the income of the revenue. This will be the subject of the boil-tax income.

Tax Depreciation

-23. Tax-based depreciation may be carried out in accordance with paragraph 1. 2-4 on assets taken into the death penalty on the day of the cutting day of the settlement, in so far as the assets are to be defledded with success in accordance with section 36 (4). 1. Tax depreciation may also be carried out in accordance with paragraph 1. 2 and 3 of depreciated depreciated buildings and installations, which are taken into account for the death row on the cutting day of the settlement, where unsuccessful depreciation does not result in the taxation of recycled depreciation.

Paragraph 2. If the settlement period is less than a year, tax depreciation shall be calculated as a whole-annual depreciation that is considered proportionate.

Paragraph 3. If the settlement period is longer than one year, other depreciation other than those referred to in Chapter 2 of the Depreciation Act shall be calculated as a total depreciation that is taken into account in relation to the part of the penalty-tax period in which the asset has been in the deceased or the ownership of the bot. No matter what. Act. tax depreciation can always be carried out corresponding to a full year of depreciation.

Paragraph 4. If the settlement period is longer than one year, depreciation shall be carried out on operational funds and ships in accordance with the rules laid down in Chapter 2 of the depreciation Act.

Company Scheobility

§ 24. In the calculation of the settlement income, the indemnication income shall be calculated on account of savings paid at the end of the income year prior to the death year in addition to the company tax, and deduction of a basic amount of DKK 152 200 DKK. (2010-level). Where the deceased was poisoned by death and replaced the share of the common estate and the individual ' s separate individual separately, the basic amount shall be divided proportionately in the case of the income-decisions included in the case of the income corresponding tax. The deducted deducted shall not be effectifully until the earliest savings.

Paragraph 2. A long-term spouse used at the end of the income year prior to the death year the company organization, cf. the Section I of the business tax of a company belonging to the deceased shall include the consenting of the spouse in the savings account at the end of the year of the year preceding the year of the year of the year of the year of the year of the year in which the compensation is paid, by means of the loss of income tax, the amount of the amount to be taxed in accordance with paragraph 1. Paragraph 1 or in accordance with paragraph 25 (3). 1.

Paragraph 3. Paragk 1 and 2 shall apply mutatis muctis when the death estate comprises one of several undertakings, cf. corporate tax relief section 2 (2). 3. ~ 10 (1)) THREE, TWO, FIVE. pkt; shall apply mutatis muctis.

Paragraph 4. Paragracs 1 and 2 shall not apply to the extent indebable in the account for savings made in excess shall be taken after paragraph 39, paragraph 1. Paragraph 2 shall not apply to the extent to which a longitudinal spouse enters the tax position of the deceased in respect of indebted profits in accordance with section 45 (3). 2.

Paragraph 5. The basis of paragraph 1. 1 is regulated by a person ' s tax on 20.

Capital afcaste scheme

§ 25. In the calculation of the settlement income, the income of the income of the income of the income of the income of the income of the income of the income of the year preceding the year of the year of the year of the year of the year of the year of the year of the year of the year of the year in question, the conjunktuad tax and deduction of a basic amount of DKK 152 200 DKK). (2010-level). Where the deceased was poisoned by death and replaced the share of the common estate and the individual ' s separate individual separately, the basic amount shall be divided proportionately in the case of the income-decisions included in the case of the income corresponding tax. The deduction shall be made first in earliest devotion to the conjunktuxedo.

Paragraph 2. An longitudinal spouse at the end of the income year prior to the death year the capital of the caste, cf. the company tax of Title II of a company belonging to the deceased shall include the conjuncture of the conjuncture account at the end of the year of the year preceding the year of the year of the year of the year of the year of the year of the year of the year, as well as the tax on the economic, the amount of the amount to be taxed in accordance with paragraph 1. Paragraph 1 or in accordance with section 24 (2). 1.

Paragraph 3. Paraganes 1 and 2 shall apply mutatis muctis when the death estate comprises one of several undertakings. Section 11 (1). THREE, TWO, FOUR. pkt; shall apply mutatis muctis.

Paragraph 4. Paragractive paragraphs 1 and 2 shall not apply to the extent indemniable on the cyclical outline account shall be taken in accordance with section 39 (3). Paragraph 3 shall also not apply to the extent to which a longitudinal spouse enters the tax position of the deceased in the case of the cyclical outlook in accordance with section 45 (3). 4.

Paragraph 5. The basis of paragraph 1. 1 is regulated by a person ' s tax on 20.

Other Rules

SECTION 26. Interest, as a longitudinal spouse, heir or legal acclaim, has been attributed to a death nest as a result of a statement of contoutation, is not a taxable person.

Paragraph 2. Amounts used as a death-estate payment as interest or yield from bosard, archor or legate, cannot be dedutted from the income of the penalty income, but shall be treated as tax as appropriate to bovine, archor root or legate.

Paragraph 3. Where the longitudinal spouse, an heir or legal person performs work for the estate, it may deduction from the amount of the income tax deduction at the amount equal to the payment due to the payment of a work of the same person ; nature and scope. This applies, regardless of which payment the estate has paid the person concerned.

Sales of the death penalty and other abstentions

§ 27. The sale of the death penalty and other constipments shall be treated in accordance with the general rules of the tax law, cf. however, paragraph 1 Two and three. In the case of encoding, section 28 and 29 are applicable.

Paragraph 2. The loss or loss of the loss of a property, and so on, under the property of the property of the property of the property of the property of the estate tax, shall not be taken into account in the calculation of the settlement income in the event of a transfer prior to the death sentence after the determination. The abstention of a property which, at the time of departure, is subject to the section 33 (3) of the rating. One, five or seven, one. .. shall the part of a winnings relating to the farmhouse with a due or ownership share, not included in the settlement of the boil-tax income provided that part of the winnings of a loss before the death would have been tax-free, in accordance with the property of the property tax, section 9 of the property. In the taxable gain of the abstention of a property which is covered by the time of departure, the section 33 (3) of the assessment shall be subject to the loss of a property. One, five or seven, one. ...................... Two, if any abstention before the death, could have been granted such deduction. The provisions of the property tax on Article 8 (8) of the property. 5, and section 9 (4). 4, shall apply mutatis mutis.

Paragraph 3. Wine at the sale or other form of the death penalty by means of a successful end to a close employee, a former member of the employee or former owner, by the rules of section 35 or 35 A or of the source tax of the section 33 C (s) of the asset. 12 or 13 shall not be included in the settlement of the boil-tax income.

Paragraph 4. In cases where benefits or losses in the encoding are covered by paragraph 1. 1, the amount to which the assets are included in the settlement shall be deemed to be the abstention of the assets, cf. However, the penalty slots Section 12.

Exploding

§ 28. Wine at the extraction of successful retirement after paragraph 36 (3). Paragraph 1 shall not be taken into account when the settlement of the boilation income is calculated. In the case of the immovable property covered by the property tax law, only the encoding of success in respect of the value of Chapter 3 of the Depreciation Act may be achieved if, at the same time, the success of success in terms of profit shall be achieved, the property tax law on the same property.

Paragraph 2. Loss of unloading is treated as fiscal as losses found in the sale of the death penalty, cf. § 27. In the calculation of whether an encoding has been made in terms of profit or loss, the amount to which the assets are included in the settlement shall be deemed to be the abstention, as shown in the balance sheet, cf. However, the penalty slots Section 12.

Paragraph 3. Notwithstanding paragraph 1 1 may be wholly or partly to be taxable, as in the case of sale, cf. § 27. This shall also apply to the extent to which profit from the loss of assets belonging to a longitudinal spouse shall be regarded as the income of the penalty, cf. Section 4 (4). 2.

§ 29. The charge of asset deflection shall be taken into account when the settlement of the settlement of the settlement income is set out in accordance with : however, paragraph 1 This does not, however, apply to the encoding of a business enterprise, one of several commercial undertakings or a proportion of one or more business enterprises. In the case of solid property covered by the property tax law and in the case of shares, paragraph 1 shall apply. 2-4, cf. however, paragraph 1 5.

Paragraph 2. The drawback of the immovable property covered by the property tax tax law shall be taken into account when the settlement of the settlement income is set out in accordance with the said Annex. § 27, paragraph. Paragraph 1, paragraph 27 (1). 2, however, applicable. 1. Act. shall not apply to the extent to which the property was used in the name of the deceased or a long-live spouse. If more than half of the property was used in the name of the deceased or a longitudinal spouse, 1. Act. should not, however, be applied to any part of the property ownership relating to the property concerned. In the light of the commercial share, the property values shall be divided between professions and inhabitation for reason. Rentable of other immovable property than immovable property as referred to in section 33 (3) of the Rating Act. 4 and 7 shall not be regarded as such in the business sector.

Paragraph 3. Compensation on the equivalence of shares and so on in section 12 or section 22 of the asset ' s tax income shall be included in the calculation of the boil-tax income unless there is an equivalence of shares and so on in a company and so on whose business is not predominating in a predominatory rate. degree in the rental of property, possession of cash, transferable securities or the like. 1. Act. however, do not apply if the company and so on exercises the purchase and sale of transferable securities or financing activities. Abduction of immovable property as referred to in section 33 (3) of the Rating Act. 1 and 7 shall not be deemed to be the rental of real estate. No matter the first three. Act. shall be the gain of the unloading of the one in 1. Act. the shares referred to above shall be taken into account when the settlement of the boilation income is calculated if the unloading of the individual recipient amounts to less than 1%. of the share capital of the company in question, and so on, cf. in the case of paragraph 1 The company ' s business is considered to be largely in the rental of property, possession of cash, transferable securities or the like, if at least 50%. income from the company ' s income, which means the net revenue for the sum of other accounts receipts, calculated as the average of the last three financial years, derived from such activity, or the commercial value of the company ' s undertaking ; rental, cash, transferable securities or similar cases, either at the time of transfer or in the same rate as the average of the last three financial years, shall constitute a minimum of 50%. of the commercial value of the company ' s total assets. The possession of the shares covered by the asset tax on the part 18 shall not be considered as the possession of transferable securities. The yield and the value of shares in subsidiaries in which the company and so directly or indirectly owns at least 25%. Of the stock record, do not count. Instead, a proportion of the income and assets of the subsidiary shall be included in the assessment. In the evaluation, the income of a fixed property between the company and a subsidiary or between subsidiaries shall be disregarded. Real Estate, which is rented between the company and a subsidiary or between subsidiaries and used by the tenant in operations, is considered not to be a rental or rental service.

Paragraph 4. The price of the shares in the shares of shares in the shares of shares in the shares of the shares of shares in the shares of the shares in the shares of the shares in the stock market is included in the settlement of the income tax income.

Paragraph 5. Paragraction 1 to 4 shall not apply to the encoding to a longitudinal spouse.

Death Boom

-$30. Of the boil-tax income, the death penalty is paid for by 50%. Furthermore, income tax will be paid in accordance with section 32 (5). 1. Negative taxes on asset income in accordance with section 32 (5). 3, set off in the tax charged in accordance with 1. pkton, to the extent that the amount can be spatial in this. Any excess amount shall be repaid to the estate after paragraph 31.

Paragraph 2. The tax calculated in accordance with paragraph 1. 1 shall be given a bow-deduction with a basic amount of DKK 5.200. (2010 levels) for each beginning month after the month in which the death has occurred, the month in which the cutting day of the settlement, however, is not a supplementary statement, is located. However, not more than 12 months shall be given on the penalty.

Paragraph 3. The tax calculated in accordance with paragraph 1. 1 shall also be granted for each starting month from the beginning of the period of death and the month in which the death has occurred, a deduction of a $1,900 kr. (2010-level). However, if the deceased used an income which expires before the end of the calendar year in which it is replaced by the end of the calendar year, however, the deducted from the beginning of the calendar year in which the death occurred has been discarted only from the beginning of the calendar year in which the death occurred.

Paragraph 4. Should the deceased have also been taxed by a previously deceased married income after paragraph 62, is given in excess of deduction in accordance with paragraph 1. THREE, ONE. PC, a deduction with a $1,900 kr. (2010-level). for each starting month from the beginning of the period of death to and by the month in which the spouse has died in death. Paragraph 3, 2. pkt; shall apply mutatis muctis.

Paragraph 5. Where the amount of the income is negative, the deficit is offset in positive stock income in the boating period, to the extent that it can be spatial in it.

Paragraph 6. The basis of paragraph 1. 2-4 is adjusted according to Section 20 of the person tax.

§ 30 a. An amount shall be calculated that amounts to the sum of taxes collected after section 30 and any remainder of residues, etc., after the same item 61 (5). 3, section 61 A, and deduction of any transferred amount according to the section 62 C (4) of the source. TWO, TWO. Act.

Paragraph 2. The negative tax of the deceased person after the person tax on paragraph 8 (a), 5 which have not been residuable in the final tax of the deceased, etc. for the period preceding the year, shall be carried out to offset in taxes and so on as determined in accordance with paragraph 1. 1, to the extent that the amount can be spatial. Any excess amount may not be paid.

Paragraph 3. In the cases referred to in sections 24 and 25, it shall enter into the taxable amount of profit corresponding to the company tax and to the tax on account of the conjunktuarisation tax on the uptake of the provisional accounts ; income tax as referred to in paragraph 1. 4.

Paragraph 4. Provisional income tax for the income of the death year prior to death or to the income of the revenue resulting from the death fall, cf. Section 32 (1). Two, the estate of the estate. However, tax on income which the deceased previously opted for tax on the basis of the $48 E and 48 F of the source tax will, however, finally be upon the death of them.

Paragraph 5. If the deceased used an income other than the calendar year (staggered income), the amount shall be calculated in the death year the amounts which fall before the death, but during the calendar year in which the death occurred. In addition, income taxes should be included, which should be included in income from revenue in the said period. If the deceased employed a staggered income that expired after the end of the calendar year it entered instead of (forward staggered income), and if the death has occurred on 1. In January or later in the amount of the advance income, the provisional income tax which were payable shall also be included, or intended to be the income of revenue collected from the calendar year preceding the year in which the death occurred.

Paragraph 6. If the estate becomes insolvent as a result of the death penalty collected in accordance with paragraph 1. The tax shall be reduced in accordance with paragraph 1. 1-4 to an amount equal to the asset ' s assets, with deduction of all liabilities except the death penalty tax. If any aconor records are performed prior to the end of the penalty, the treasure will be increased after 1. Act. with the value of the acontoudloddings.

Paragraph 7. To the extent that provisional income tax amounts are as referred to in paragraph 1. Paragraph 4 shall not be allowed to be spaced in the taxes referred to in paragraph 1. 1 and 2, they shall be paid to the estate.

Paragraph 8. If the deceased was poisoned by death and replaced the share of the common estate and dearly departed separately, the taxes shall be set up in accordance with paragraph 1. 1 and 2, cf. paragraph 4, under one for both boes together and distributed between the two boes according to the ratio between the sum of the boilers income and the equity income in the penalty period, which can be applied to each of the two Boer. If one of the income of the boills income and the equity income in the boating period, the amount shall be placed at the allocation between the two boes to 0 kr. Taxes for the first paragraph. 3 and section 32 (3). 2, and acontotax according to section 40 C (3) of the Depreciation Act. 8-10, shall be creditable to the living room in which the corresponding revenue is taken.

Subgunfire

§ 31. Where the income tax income is offset by any positive share income in the boiling period, a deficit shall be paid out corresponding to 30%. of the remaining amount for the estate. Furthermore, the remaining negative stock tax shall be paid in accordance with section 30 (3). ONE, FOUR. Act.

Paragraph 2. The total payment in accordance with paragraph 1. However, 1 may not exceed the sum of the taxes paid by taxable income and income in the two most recently completed earnings prior to the death fall, and the taxes a long-live spouse paid for by taxable income and share income in the two most recently completed earnings before the death has been completed in the death year and in revenue that is fully covered by the period of residence.

Paragraph 3. Tax on income tax for the opt-out in the section 48 E and 48 F shall not be included in the inventory of paid taxes in accordance with paragraph 1. 2.

Paragraph 4. Where the deceased was poisoned, the share of the deceased's share of the common estate and dearly departed separately shall be distributed in accordance with paragraph 1. 1 between the two botherings of the ratio between the sum of boills income and equity income in the two Boer taxes. If one of us has a positive amount of boscoring income and equity income in the bode-up period and the second negative sum, the whole amount shall be paid to the living room which has a negative sum.

Tax on stock income

§ 32. Tax on the income of the deceased in the boilerage period shall be reduced by any shortage of the penalty income in accordance with the amount of the penalty for taxation. ~ 30 (5)) 5 shall be calculated as follows :

1) 27%. in the amount that does not exceed the amount of the category 8 (a) of the category 8 (a) of the person 1, and

2) 42%. of amounts exceeding the limit of categories 8 (a) of the category 8 (a), 1.

Paragraph 2. The income tax provided for by the 16th of the source tax shall be included in the calculation of the provisional income tax amount in section 30 (a) (1). 4.

Paragraph 3. Is the share-income negative, calculated negative tax with

1) 27%. in the amount that does not exceed the amount of the category 8 (a) of the category 8 (a) of the person 1, and

2) 42%. of amounts exceeding the limit of categories 8 (a) of the category 8 (a), 1.

Paragraph 4. Should the deceased have also been taxed by a previously deceased spouse in accordance with paragraph 62, the amount of the threshold shall be doubled in accordance with Article 8 (a) of the person tax. Paragraph 1 and 2 shall be applied in the application of paragraph 1 1-3.

CFC income

§ 33. The CFC income of the Botax-income is taxed separately by 25%. § 92, paragraph. 1, 2 and 4 shall apply mutatis mutis.

Tax-free compensation for increased energy and environmental taxes, as well as labour market contributions

§ 33 a. The claims of the deceased on tax-free compensation for increased energy and environmental charges shall be considered definitively with the reduction of the provisional tax, cf. the section 42 of the source treasuer, with the amount of that which has been laid before the death.

Paragraph 2. The payment of the labor market contribution of the deceased shall be deemed to be definitively determined by the payment of the provisional labor contributions paid prior to the fall in accordance with the source of the source tax of 50 or, as from the source of the source of $49 B or § 49, D was meant to be contained by income that the deceased had served before the death.

Chapter 6

The taxation of the encoding in the consignee

§ 34. The rules laid down in this chapter are applicable to the extraction of Boer which is covered by Section 3.

$35. The income tax of the asset ' s assets shall be borne by the consignee from and with the day following the day on which the income tax duty of the penalty shall be terminated in section 5. In the name of the distribution of interest-bearing assets, the recipient of the initial income in which interest revenues are due to fall, deduction calculated interest income from the last due day prior to the termination of the penalty ' s income tax duty after 5 to and with that day, where the income tax duty of the boating income has been discharged. In the case of the subsequent taxation of the consignee, the general rules applicable to the tax legislation shall apply to the changes resulting from section 36-40.

Paragraph 2. Without prejudice to section 36-38, an implode asset shall be deemed to have been acquired by the recipient at the time of the time of the taxman's transition to this post. ONE, ONE. pkt., to the value with which the asset is included in the settlement, cf. However, the penalty slots Section 12.

Succession

§ 36. Where assets from a non-exempt asset are not exempt from taxation after Section 6, a gain, the consignee shall enter if this is a natural person, in the fiscal position of the estate (succeding) unless otherwise provided by sections 37 and 38. However, the entry into the fiscal position of the penalty (successful) may not be so as to be taxed in the estate in accordance with section 28 (5). 3, or § 29.

Paragraph 2. 2) In the case of subsequent taxation of the recipient of the successful extraction of a successful operation, an implosion shall be deemed to be the asset for the recipient at the time, to that amount and in the circumstances in which it was acquired in his time by the deceased, inhabited or, where the case may be, have entered the longitudinal spouse ' s fiscal position in accordance with paragraph 20 (3). Two, the spouse. Where, in the status of the deceased, the boating or spouse ' s owner, the owner ' s or the spouse has made any changes to the status of a stock, the asset shall be transferred by the consignee with respect to such changes. In the case of the debauble calculated by the bodeposition of section 13 a relating to the asset in question, the circumstances of the acquisition time and the field of purchase shall be laid down for the purpose of the calculation of the passivship for reasons relating to the calculation of the package ; for the taxing of the asset in the beneficiary.

Paragraph 3. In the case of the dismissing of shares acquired on the basis of a successful mission, the recipient shall be charged by calculating the impact of the impact on the section 47 (s) of the asset ' s assets. 1, instead of the sum of the sum, the value to which the shares have been included in the settlement, see it in accordance with the payment of the shares in the settlement. However, the penalty slots Section 12.

Paragraph 4. Is a solid property covered by the property tax taxed law, with success as regards the benefits of the property tax law, and have not been successful in terms of profit after the depreciation of Chapter 3 for buildings The consignee of the property or only part of these must be obtained by the profit or loss of the property, in terms of the amount of the acquisition of the property, in accordance with the amount of the estate to which the property was purchased ; in accordance with the provisions of Article 5 (5) of the property tax. 4, no. 1-5, if the property had been sold at the time of the encoding.

§ 37. Explodes that exceed the share of the recipient in the estate, with success in accordance with section 36 (3). 1, in the case of the full value only if the beneficiary is the longitudinal spouse of the archouse, the consignee, cf. § 96, paragraph. 5, child, grandson, brother, sister, sister, sister, sister, child, or grandchild, near the employee or former member of the employee, cf. the section 35 and the source 33 C (C) of the asset ' s tax on the age of 35 and the source. 12, or a previous owner, cf. Article 35 A and the source 33 C (C) of the asset ' s liability law. 13. Adoptive relationship and step-child relationship shall be treated as a relative relationship. If the beneficiary is not covered by it in 1. and 2. Act. mentioned persons shall be capable of encoding with a successful outcome after paragraph 36 (3). 1, only in the case of values corresponding to the share of the estate of the beneficiary. Overage encoding shall be deemed to be covered by sections 27 and section 35. If an asset has been acquired at different times, the assets acquired at different times shall be considered to be part of the encoding scheme for which, after 3, they shall be considered as part of the equipment. Act. Success.

Paragraph 2. When deciding whether to make an heir or grant scars not covered by the provisions of paragraph 1. ONE, ONE. and 2. ....................

§ 38. A enunter that is not indigenous in Denmark, including following a signed double-tax agreement, can only succets after paragraph 36 (1). 1, to the extent that the assets are taxed here in the country, including following a signed double-tax agreement.

Commercial business

§ 39. 1) In the case of an operator, the recipient may take over the advance depreciation, as the deceased or, if the estate is entered in the longed spouse, in accordance with paragraph 20 (3). 2, the spouse had carried out in accordance with the write-off law, on the conditions applicable to them. If the company is endubbed to multiple recipients, one of these may take the advance depreciation.

Paragraph 2. The deceased or the longed spouse at the end of the income year prior to the death year the company organization, cf. the company tax of the business tax (s), may, as to whom the undertaking is imploded, inherit indecent profits at the end of the income year prior to the death year. It, to whom part of the company or one of several companies, cf. corporate tax relief section 2 (2). 3, imploded, may take over to that part of the business undertaking or the undertaking corresponding to the account of savings deposited in the account. ~ 10 (1)) THREE, TWO, FIVE. pkt; shall apply mutatis muctis. Inheritance after 1. and 2. Act. in order to ensure that the recipient itself meets the requirements of Section I of the company tax.

Paragraph 3. The deceased or longitudinal spouse at the end of the income year preceding the death year the capital of the caste scheme, cf. the company tax of Title II, may, for whom the undertaking is endured, take over conjunkturudging account at the end of the income year prior to the death year. The person to whom part of the company or one of several undertakings is appointed may take over a relative part of the conjunktuarial outline account. Section 11 (1). THREE, TWO, FOUR. pkt; shall apply mutatis muctis. Inheritance after 1. and 2. Act. in order to ensure that the recipient itself complies with the requirements of Title II of the company tax.

Paragraph 4. A recipient who falls outside the section in section 37 (2). ONE, ONE. and 2. ............. 2 or an indelitable in the context of conjunktumorous accounts pursuant to paragraph 1. 3 which corresponds to their share in the estate.

Other Rules

§ 40. Interest whom the consignee has replied to in the estate as a result of a statement of the contouts is not deductible in the recipient's taxable income.

Paragraph 2. Amounts paid as interest or yield from bosard, archor or grant, are not the taxable person for the beneficiary.

Paragraph 3. If a recipient of a deflection from a bo is to work for the estate, the person concerned shall be subject to the taxes in each income of a work payment corresponding to the amount of payment which it would be possible to achieve by work of the same type and scope, carried out, Others.

Paragraph 4. In cases covered by the property tax tenment section, section 1 (1). 3, the recipient of the taxable income from the taxable income may deduct that part of any actual paid rent that does not exceed 250%. of the property value tax. If the consignee is replaced by a property for which the deceased is taxed by the rent according to the rule in Article 4 (b), 2 of the State Tax Code. pkt., the consignee shall include the value of the property in its taxable income, as the recipient is presented as an owner.

Chapter 7

The taxation of a longitudinal spouse or concoction

§ 41. The rules laid down in this chapter shall apply where the deceased leaves a spouse, which the deceased was not separated from at the time of death, and the estate of the deceased shall be subject to section 3.

Paragraph 2. The rules in section 42, paragraph 1. ONE, TWO. pkt., and section 43 (3). 1, 2 and 4 shall apply mutatis muctis, where the deceased leaves a coexist, cf. § 96, paragraph. 5, and the estate of the deceased is covered by Section 3.

§ 42. In the case of the death year and the following years, the average living spouse shall apply to the general rules of taxation for persons with the amendments resulting from paragraph 1. 2 and § § § 43-49. For a longitudinal live conliver, cf. § 96, paragraph. 5, the general rules of taxation applicable to persons with the changes resulting from Article 43 (2) shall apply to those of the amendments referred to in Article 43 (5). One, two and four.

Paragraph 2. The longitudinal spouse shall not be taxed by profit and loss at the unloading of the longitudinal spouses to other heirs or grants of the deceased. Until the date of the date, revenue and expenditure shall be deemed to be the longitudinal spouse ' s income.

§ 43. The longitudinal spouse shall be covered by § § 34-40.

Paragraph 2. If the longitudinal spouse has paid interest expenses, etc., due to the conditions of the deceased, covered by Section 5 (5) of the body of the body. 8, 1. in this case, the expenditure may be deducted from the longitudinal spouse of the income in which payment is made.

Paragraph 3. The longitudinal spouse may take over the deposits of the establishment of a establishment account and an entrepreneurial account under the conditions applicable to the deceased. The longitudinal spouse shall, at the same time as the submission of the Boog declaration, indicate to customs and tax administration, whether or not the deposits shall be taken over. However, in cases where rules on the changeover of the death penalty are not to be submitted, the declaration must be made within the limits of section 13 (3). 2. The longitudinal spouse shall not be refused entry, section 9 (4). 1, no. Paragraph 3, or section 22 (2). 1, no. 3.

Paragraph 4. In the case of immovable property, the exchange rate shall be applicable to section 22 (2) of the exchange rate. 4.

Commercial business

§ 44. If the longitudinal spouse in the mellow period has driven a business company that belonged to the deceased, the estate may decide that the longitudinal spouse to his taxable income in the year of the year should be included in an amount equal to the payment which : should be provided to others for the execution of a work of the same kind and scope. Similarly, if the longitudinal spouse in the meltdown period has participated significantly in the operation of a business enterprise which was largely driven by the deceased.

Paragraph 2. If the late in the mellow period has driven a business enterprise that belonged to the laudent spouse, the longitudinal spouse can dedude in his taxable income for the year of death deducing an amount equal to the payment due to the payment due to the payment of the goods ; others for the execution of a work of the same kind and scope. Similarly, if the late in the meltdown period has participated significantly in the operation of a business company that belonged to and was largely driven by the longed spouse. For the application of 1. and 2. Act. it is a condition that an equivalent amount shall be taken into account in the case of an independent tax recruitment of the income of the Rendite period after paragraph 13, cf. Section 9 (1). 1, no. 7, or included in the boil-income tax after Article 22 (3). 1, no. 7.

§ 45. 1) If the deceased by the end of the income year prior to the death year, a business company belonging to the longitudinal spouse, the longitudinal spouse may have effect from the beginning of the death year to take over the advance depreciation which the deceased had : carried out in accordance with the letter of depreciation, under the conditions applicable to the deceased.

Paragraph 2. inverted the company organization, cf. " corporate tax havens ", at the end of the income year preceding the death year on the income of a company belonging to the longitudinal spouse, the longitudinal spouse may have the effect from the beginning of the death year in the death of the dead man ; fiscal position in respect of indecent surpluses, deposits account and intermediate account at the end of the income year prior to the death year.

Paragraph 3. Paragraph 2 shall apply mutatis muctis, when the undertaking concerned is one of several undertakings, cf. corporate tax relief section 2 (2). 3. Instead of indecent profits, deposits and intermediate accounts at the end of the income year prior to the year of the year, a proportionate part is calculated according to the ratio between that part of the Capital of Capital of Castas at the end of the year, the expiry of the income year preceding the year of the year to which it is referred to, and the whole capital of capital at the end of the income year prior to the death year. ~ 10 (1)) 3, 3. -5. pkt; shall apply mutatis muctis.

Paragraph 4. Applied the capital abkastas, cf. " corporate tax haskil ' s Title II at the end of the income year preceding the year of the death year of an income belonging to the longitudinal spouse, the longitudinal spouse, with effect from the beginning of the death year, may enter into the death of a longitudinal year, fiscal position in the case of the cyclical account at the end of the income year prior to the death year.

Paragraph 5. Paragraph 4 shall apply mutatis muctis when the undertaking concerned is one of several undertakings. Section 11 (1). THREE, TWO, FOUR. pkt; shall apply mutatis muctis.

§ 46. The person ' s longitudinal spouse at the end of the income year prior to the death year the company scheme, cf. " corporate tax havens ", on both the income of a business company belonging to the deceased, on the income of a business company belonging to the longitudinal spouse, is 2. -4. Act. The capital affront base at the end of the income year prior to the death year shall be reduced by a proportionate part calculated in accordance with the rules laid down in section 10 (4). 3, 3. and 4. Act. The savings account to be paid for savings and deposits at the end of the income year prior to the death year shall be reduced by a proportionate proportion calculated according to the ratio between that part of the Capital of Capital at the end of the income year prior to : the death year to be applied to the transferred undertaking and the whole capital of capital at the end of the income year prior to the death year. ~ 10 (1)) 3, 3. -5. pkt; shall apply mutatis muctis.

Paragraph 2. The person ' s longitudinal spouse at the end of the income year prior to the death year in advance of the capital offal scheme, cf. the company tax of Title II, both on the income of a business company which belonged to the deceased, as an income from a business company belonging to the longitudinal spouse, is 2. and 3. Act. Outstanding in the case of the subjuncture account at the end of the income year prior to the death year in the case of the capital of capital at the end of the income year preceding the year of the year of the year of the year of the year, which may be attributed to the deceased person, business and the remaining business. Section 11 (1). 3, 3. and 4. pkt; shall apply mutatis muctis.

§ 47. Where, in the case of the death-year prior to the death year in the case of the year of the year of the year of business tax, a tax on the basis of the provisions of the capital of the business tax has been made available to the longitudinal spouse, this shall be capable of immersed on the deposit account. Exploded part of the company or one of several companies, cf. corporate tax relief section 2 (2). 3, for the longitudinal spouse, the spouse may inherit it to that part of the undertaking or the undertaking corresponding to that part of the deposits account. Section 45 (3). THREE, TWO. and 3. pkt; shall apply mutatis muctis. If the longitudinal spouse in connection with the encoding of a business, part of a company or one of several undertakings, will inherit profits for savings, cf. § 39, paragraph. In addition, the spouse shall also take over indebred to the deposit account as mentioned in 1. and 2. Act.

§ 48. The person ' s longitudinal spouse at the end of the income year prior to the death year the company scheme, cf. the section of the business tax (s) of the business tax (s), or the capital compensation scheme, cf. the company tax of Title II, on the income of a business company belonging to the longitudinal spouse, the rules set out in Section II of Title I respectively of Title I respectively, respectively, shall be subject to the amendments resulting from paragraph 1. Two and three.

Paragraph 2. An industry ' s business as referred to in paragraph 1 shall be : 1 to other heirs or grants of the deceased, account shall be taken into account for savings paid on the expiry of the income year preceding the year of the death year in addition to the amount of business taxes paid to the amount payable in accordance with section 10 (4). Paragraph 1, or Section 11 (1). 1, section 24 (2), respectively. Paragraph 1, or § 25 (3). 1. 1. Act. and section 10 (1). THREE, TWO, FIVE. pkt., shall apply mutatis muctis when the encoding involves part of a business enterprise or one of several undertakings, cf. corporate tax relief section 2 (2). 3. ~ 10 (1)) FOUR, ONE. pkt., section 24, section. FOUR, ONE. pkt., and section 46 (3). ONE, TWO, FOUR. pkt; shall apply mutatis muctis.

Paragraph 3. An industry ' s business as referred to in paragraph 1 shall be : 1 to other heirs or grants of the deceased shall be included in the rate of conjunktuarial account at the end of the year of the year preceding the year of the year of the year of the year of the year of the year of the year, corresponding to the tax on the amount to be taxed in accordance with section 10 (4). Paragraph 1, or Section 11 (1). 1, section 24 (2), respectively. Paragraph 1, or § 25 (3). ONE, ONE. Act. and section 11 (1). THREE, TWO, FOUR. .. shall apply mutatis muctis when the encoding involves part of a business enterprise or to one of several business operators. Section 11 (1). FOUR, ONE. pkt., section 25 (2). FOUR, ONE. pkt., and section 46 (3). TWO, TWO. and 3. pkt; shall apply mutatis muctis.

Subgunfire

§ 49. Deposits in the income tax income or in the taxable income of the mellow period may not be deduculated in the longitudinal spouse ' s income for the long-living concurrency.

Paragraph 2. Deposits in the longitudinal spouse, taxable income in the year of death and subsequent income cannot be deducised in the income of the boilership or in the taxable income of the mellow period of the meal.

Tax calculation in the death year

$50. (The case).

Retreat in chaperone

§ 51. In cases where the payment of taxes is granted according to the section 39 of the Asset Taxi Code, in cases where payment of taxes has been granted on the payment of taxes, in cases where payment of the tax on the exchange of assets is granted in respect of the assets of the asset. in accordance with section 37 of the exchange rate of the exchange rate, and in cases where the payment of taxes on the property of the property of the property in the section 6 B of the source tax may, the longitudinal spouse may enter the chaperone on the terms of the conditions which are : applied to the deceased.

Chapter 8

Insolvent death boes

§ 52. When the probate after paragraph 69 of the changeover of the death penalty has been decided on the insolvency proceedings of a resident of Article 2 (2) (2). 1, no. 1-4 or 6, is the estate of the estate regardless of the commercial value of the asset ' s assets exempt from the income tax of Article 4, including tax on income as referred to in Section 4 (a and Tax of the CFC) as referred to in the category of persons in the category of persons ; § 4 b. However, the income tax after the source of the $65 income tax shall not be repayable to the estate. The rules laid down in Chapter 4 shall apply, cf. however, paragraph 1 2. for the longitudinal spouse, the rules laid down in Chapter 7 shall apply.

Paragraph 2. Final tax reappointment of the income in the mellow period after paragraph 13 cannot be required. Claims for final tax recruitment of income in the mellow period submitted before the court decision took a decision on the insolvency proceedings shall be suspended. In the case of closing the tax rate of a deceased post-section 13-16 before the court decision took a decision on insolvency proceedings, a possible tax shall be repealed, cf. Four. and 5 pkt. Any amount of money that the estate has been paid in accordance with section 15 (3). However, 4 shall be considered as a final payment of the income tax of the Rendite Period and so on and shall not be paid to the estate. Any amounts paid to the estate in accordance with 15 (3). Five shall not be repaid.

Paragraph 3. If there is a tax on sections 4 to 51 or § § 58-65, such taxation shall be waived if the court decides to decide that the estate of the estate as a whole should be resumed and to be treated as insolvency proceedings. Paragraph 2, 4. and 5. pkt; shall apply mutatis muctis.

Paragraph 4. If the estate of the estate is to be solvent, the time from which the creditors are covered or secured will be transferred to treatment, in accordance with the rules on solvent death boes. Is lived in section 6, paragraph 1. However, in the case of Article 13 (1), the final taxation of the meltdown period shall only take place in the case of paragraph 13 (1). 5, or if the estate requires it, cf. Section 13 (1). The requirements of the Boet in accordance with Article 13 (3). 2, shall be submitted at the latest in the case of the settlement of the settlement, cf. § 68, paragraph. Three, in the order of the changeover of death boes.

Chapter 9

Limited taxable death boes

§ 53. The rules laid down in this chapter shall apply where a death estate is subject to section 2 (2). 1, no. 5.

Paragraph 2. In the paragraphs in paragraph 1. 1 cases of cases referred to in section 3-51 and section 84-96 shall apply mutatis muctis, cf. however, § § 54-57.

§ 54. The income of the death penalty shall be deemed to be Article 4 (4). 1, sole income covered by the section 2 or the coal-brand tax bill of the source tax and which, in accordance with a contract of a dual taxation agreement, is not cut off from taxing.

Paragraph 2. Where the deceased was poisoned, the share of the common estate and the special estate of the deceased person shall be deemed to be the special estate of no matter in Article 4 (4). Four, always for one nest.

Paragraph 3. The income tax of the death penalty shall include any section 5 (5). 1, income from the day after the day of death and the day on which the last asset which is covered by paragraph 2 (2) of the source tax shall be that : 1, no. 4 or 5, or the charcoal-tax tent shall be displayed.

Paragraph 4. In the assessment of the conditions for the exemption of tax exemptions after Article 6 (2), 1, the sole assets and liabilities shall be taken into account in the section 2 (2) of the source tax system. 1, no. 4 or 5, or of the hydrocarbons tax, which, in accordance with a contract of a dual taxation agreement, is not cut off from taxing.

Paragraph 5. Notwithstanding paragraph 1 4 shall always be taxed if the special settlement referred to in Section 57 has not been submitted within two years and three months after the death.

Tax Excluted Death Boer

§ 55. If the estate is exempt from taxation after Section 6, cf. Section 54 (1). 4, find section 7-18 and § § 34-51 similar use, cf. however, paragraph 1 Two and three.

Paragraph 2. A final tax rate may not be required after section 13 of the income as referred to in section 48 B, 65, 65 A and 65 C, hydrocarbons tax and section 21 (4). 2, as well as section 9 (3). One, on the taxation of seafarers. Tax on income as mentioned in 1. Act. Finally, the death of the taxis is to be found.

Paragraph 3. The period in section 13 (3). 2, do not apply, cf. § 57, paragraph. 2, no. 4. For the purposes of applying Article 13 (1). 3, the special penalty statement referred to in Section 57 (3). 1, instead of a statement of the assets and liabilities of the deceased.

Non Tax Excluted Death Boer

§ 56. If the estate has not been exempt from taxation after Section 6, cf. Section 54 (1). 4, find section 19-51 equivalent use, cf. however, paragraph 1 Two and three.

Paragraph 2. Income as referred to in section 48 B, 65, 65 A and 65 C, hydrocarbon tax, section 21 (4). 2, as well as section 9 (3). One, in the code of taxation of seamen, is not part of the settlement of the boilation income. Tax on income as mentioned in 1. Act. Finally, the death of the taxis is to be found.

Paragraph 3. In the payment of paid taxes after paragraph 31 (1), Two, count the Danish tax. The amount of taxes paid shall be included in the amount referred to in paragraph 1. TWO, TWO. Act.

Boopbalance and tax return

§ 57. No later than three months after the encoding of the last asset covered by paragraph 2 (2) of the source tax. 1, no. 4 or 5, or the hydrocarbons board shall submit a special settlement to customs and tax administration.

Paragraph 2. The balance sheet must contain :

1) Indication of the identity of the deceased and on death day.

2) The balance of the book's taxable assets and net assets indicating the value of the encoding and an indication of when the individual assets are appointed.

3) Enlightenment, to whom the assets are endurad.

4) For Boer, which, according to the settlement, is exempt from taxation after Section 6, cf. Section 54 (1). 4, indicate whether final tax is required for the meltdown period after paragraph 13. In the case of final tax recruitment, a sellwater must at the same time be carried out.

Paragraph 3. Boer, which, according to the settlement, is not exempt from taxation after Section 6, cf. Section 54 (1). 4, at the same time as the settlement of the settlement, shall carry out a tax return, cf. § 85. 1. Act. shall apply by analogs to the Boer covered by Section 54 (3). 5.

Paragraph 4. For the application of this legislation on settlement of the settlement in paragraph 1. 1 mentioned bot-up is the date of the deflection of the last asset rather than on the day of intersection. The prelusions of previously carried out shall be considered a conto innuendo as the provision relating to the reporting of a conto-outloins in section 5 (5). However, 2 is not applicable.

TITLE III

The new estate, etc.

Chapter 10

The tax of the longitudinal spouse

§ 58. The rules laid down in this chapter shall apply where the deceased leaves a spouse, which the deceased was not separated from at the time of death, and when :

1) the existing common estate and separation of the spouses shall be handed over to the longitudinal spouse to the living spouse, to the living room,

2) the estate of the pre-staining spouse shall be handed over to the longitudinal spouse in accordance with section 22 in the Act of the changeover of the death penalty ;

3) the estate of the pre-stainage shall be delivered to the longitudinal spouse in accordance with section 34 of the Act on the changeover of the death penalty ; or

4) By the way, the long-living spouse is the only legal heir after the first baton.

Paragraph 2. The rules laid down in this Chapter shall also apply where a commenced change in actual subject to Title II ends the inhabited by the longitudinal spouse to the living spouse, or by the longitudinal life of the living spouse, a spouse takes over the entire estate in accordance with Article 11 (1) of the inherirean. 1 and 2, cf. however, paragraph 1 4. 1. Act. does not, however, apply if, prior to a transfer to the switch, one or more life-death wings have been replaced by one or more of the life wings after the shift of the shift. If there is a tax on the income of the deceased in the meltdown period, after paragraph 13-16, such taxation will be abolished. Any amounts paid by the estate after paragraph 15 (s). The fourth is repaid to the longitudinal spouse. Any amounts paid by the estate after paragraph 15 (s). The fourth is repaid to the longitudinal spouse. Any amounts paid to the estate after paragraph 15 (s). 5, recharge of the longitudinal spouse.

Paragraph 3. When the deceased leaves both the common chets, including divorce prairies, which are a complete set-up, the existing common cool and divorce number of the spouses shall be deemed to be one living (common estate) and the former complete set-up of a single nest of one living (specific estate). Where both the common estate and the specific estate are taken over by the longitudinal spouse of paragraph 1. Paragraph 1 or paragraph 1. TWO, ONE. in this chapter, however, the rules of this chapter shall apply, in which case the deceased shall only be regarded as having a single nest. If one of the dons shall be taken by the longed spouse in accordance with paragraph 1. Paragraph 1 or paragraph 1. TWO, ONE. ptangle, while the other is being switched off at the boulevard pursuant to section 18 of the Act on the changeover of the death penalty, shall apply to the rules in this chapter, cf. Oh, $80. If the common estate is to be taken over by the longitudinal spouse of paragraph 1. Paragraph 1 or paragraph 1. TWO, ONE. in this chapter, the rules laid down in this chapter are subject to the changes resulting from sections 67-70.

Paragraph 4. To the extent that extradition shall be delivered pursuant to paragraph 1 1 comprises assets and liabilities originating from the complete set of semen, shall be deemed to be the application of the rules laid down in this Act as a resulting from the share of the spouses in the past to the date of the spouse.

Paragraph 5. When the death penalty is delivered to the longitudinal spouse in accordance with paragraph 1, the death penalty shall be delivered. 1, no. 4, the longitudinal spouse may, notwithstanding paragraph 1, 1 choose that taxation should be carried out in accordance with Title II. Statement by the longitudinal spouse for taxation under Title II, must be given at the same time as the submission of an inventory of assets and liabilities on the day of death.

the position of the longitudinal spouse in the tax position of the deceased.

$59. The longitudinal spouse shall enter the tax position of the deceased as regards the assets and liabilities which have been attributed to the deceased. In the case of the taxation of the longitudinal spouse, assets and liabilities before the death belonged to the deceased, for the profession of the longitudinal spouse, shall be deemed to be the dates of the amounts and in the circumstances in which they were acquired for the time being acquired by : The deceased. In the case of the deceased ' s own time, the status of tax changes to the status of an asset or passivity has been carried out by the owner, or the asset or passives of the longitudinal spouse shall be taken into account with regard to such changes.

Paragraph 2. 1) The longitudinal spouse may notwithstanding paragraph 1. 1 choose not to enter into the tax position of the deceased in relation to :

1) Rename imprest depreciation of the depreciation of the depreciation of the law.

2) Rename of establishment account and entrepreneurial account shall be deafted.

Paragraph 3. Statement by the longitudinal spouse of paragraph 1. 2 not wishing to enter into the tax position of the deceased shall be given to customs and tax administration, at the latest, at the latest, at the same time as a form of assets and liabilities in the assets and liabilities of the deceased's assets and liabilities on the day of death ; to the probate.

Paragraph 4. If the deceased by the end of the income year prior to the death year drive an enterprise, the longitudinal spouse with effect from the beginning of the death year shall be the tax position of the deceased in the establishment.

Paragraph 5. Deposits in the pre-stag spouse ' s income in the years prior to the death year and for the death year may be transferred to the deduction of the longed spouse in accordance with the rules which would have been applied to before the death penalty.

The income statement for the longitudinal spouse

§ 60. The long-living spouse shall be made up to the general rules of the tax law, unless otherwise provided for by paragraph 1. Two or sixty-one.

Paragraph 2. Income in the mellow period involved in a business enterprise shall be taken into account in the income statement of the spouse who has driven or largely has driven the company. Income in the year of death, which relates to a business as referred to in section 59 (5). 4, recomped for both spouses under one for the entire death year. If the spouses of the death year were subject to the application of the rules laid down in Article 25 A (3) of the source. 3, if an assisting spouse, is transferred a sum from the spouse who has largely driven the company to the other spouse. The amount shall be 1/12 of the imprest amount recorded for each starting month from the beginning of the period of death to and by the month in which the death occurred. The income is prorated between spouses.

§ 61. In the case of the long-standing spouse, the exchange rate of Article 22 (2) shall apply to the exchange rate of the exchange rate of Article 22. 4.

Rename of the Rename in the meltdown period

§ 62. The income of the meltdown during the period of the meltdown is taxed by the longitudinal spouse. However, the longitudinal spouse shall not be taxed by income chosen by the deceased tax on the basis of the Danish Tax Code section 48 E and 48 F.

Paragraph 2. Rename the income of the meltdown period shall be established according to the general rules of the tax law, cf. however, paragraph 1 3-6, section 59, paragraph. 4, and section 60 (2). 2.

Paragraph 3. The employment tax of the deceased shall be devolted according to section 9 of the body of the body of the body of Section 9 and in particular of the section 9 C (4) of the body. The fourth is calculated on the basis of the actual income in the mellow period, in accordance with the rules which would have been in force if the death was not occurred.

Paragraph 4. In the income of the meltdown period, the income of the meltdown period shall include start-up accounts and entrepreneurial account deposits, including addendum after the establishment account in section 11 (1) of the establishment. 1, as the longitudinal spouse does not want to take over, cf. § 59, paragraph. 2, no. 2.

Paragraph 5. If the deceased employed a staggered income that expired before the end of the calendar year in which it occurred, instead of (back on incoming) and the death has occurred after the expired of the advance on the calendar year, but before the end of the calendar year concerned, the death year as well as the meal period, in the application of the rules laid down in this chapter, notwithstanding section 96 (5), shall be taken into 2 and 3, as the end of the end of the last completed income and on the death day.

Paragraph 6. Deposits in the longitudinal spouse income of the income in which early stamps have died and in the years prior to it may be transferred to a deduction in pre-staffer income in the mellow period according to the rules which would have been applicable thereto ; The death was not taken.

Tax calculation in the death year and so on.

§ 63. For the purpose of calculating the longitudinal spouse income tax on the income in which the death has occurred, the income of the deceased is partly to the income of the deceased, and on the other hand, a tax rate of the longitudinal spouse ' s income. Income income tax shall be calculated on the basis of each of the two provisions, with the tax rate of the local income tax and the tax rate applicable to the deceitate, the percentages applied to the deceased and the longitudinal life of the deceased ; conjustable tax, shall be calculated with the percentages applicable to the longitudinal spouse. The longitudinal spouse shall then be equal to the sum of the tax amounts calculated.

Paragraph 2. The section 14 of the staff tax tenment section. 1 on conversion to a full-year income, etc. shall apply in the calculation of income tax on the income of the deceased. However, the income of the deceased in the meltdown period shall be included in the full-year income without conversion. If the single spouse has a negative capital income, this amount shall be resided in the second conjugation of positive capital income by the calculation of the basic layers of the person tax opament ' s section 6, 7 and 7 a.

Paragraph 3. The tax value of unused personal deduction in one of the spouses may be used for the reduction of the second conjugals.

Paragraph 4. For the calculation of tax on tax havens, section 5, nr. 2, in the year of the death, the person tax shall find paragraph 7 (4). 5, use, cf. however, paragraph 1 9. For the calculation of tax on tax havens, section 5, nr. 3, in the case of the death year, the untapped deduction of one of the spouses may be transferred to the increase in the second conjugable deduction after the person tax on paragraph 7 (a) (a) of the person being taken. 3 and 6.

Paragraph 5. For the calculation of a reduction in the number of categories 11 in the death year, the person tax shall find paragraph 11 of paragraph 11 of this year. 3 and 4, use, cf. however, paragraph 1 9.

Paragraph 6. For the calculation of compensation by personal tax havens, section 26 of the death year, the person tax shall find paragraph 26 (4). 4, 5 and 7, use, cf. however, paragraph 1 9.

Paragraph 7. Unused deductions as referred to in paragraph 1. 3-6 concerning the deceased are made up of the untapped deduction of the calculation of the full-year tax. If the deceased employed a staggered income, which expired after the end of the calendar year it entered instead of (forward staggered income) and the death has occurred on 1. In January or later in the advance income, the unused deductions shall be equivalent to those referred to in paragraph 1. 3-6 to the deceased's untapped deduction in the calculation of the whole tax year for the calendar year to replace the income tax.

Paragraph 8. If the stock income in the death year for one of the spouses is lower than that of Section 8 (a) of the person tax. The amount of the basic amount shall be increased by the amount of the difference between 1 and 2, but not more than the amount of the amount of the difference.

Niner. 9. Paragraph 2, 3. pkt., and paragraph. 3-8 shall not apply where the spouses were not unilively on the death or if the longed spouse is alive with a new spouse at the end of the death year.

§ 64. The remainder of the deceased may be transferred to the longitudinal spouse in accordance with section 10 (1). Four, in corporate tax law. The remaining conjunktuad tax of the deceased may be transferred to the longitudinal spouse of section 22 b (s). 6, in business tax law.

Paragraph 2. The negative tax of the deceased person after the person tax on paragraph 8 (a), In the case of the non-fatalistic end of the preceding year or in the final tax on the meltdown period of the deceased, may, to the extent that it has not been possible to offset the final tax of the deceased person for the period prior to the death year or in the final tax on the meltdown of the deceased, it shall be transferred to the anal

Paragraph 3. The amount of income tax paid by one of the spouses before the death has been creditable to the longitudinal spouse. Tax on income in the year of death, which the deceased has chosen tax on the basis of the $48 E and 48 F of the source tax, will, however, be at last at the end of the death.

Paragraph 4. When the death penalty has been delivered to the longitudinal spouse in accordance with section 22, in accordance with section 22, in accordance with Article 22, in accordance with Article 22, § 58, paragraph. 1, no. Two, fall in excess tax on the death year and previous income, the spouse is not about the estate.

Entreprment in the chaperone

§ 65. In cases where the payment of taxes is granted according to the section 39 of the Asset Taxi Code, in cases where payment of taxes has been granted on the payment of taxes, in cases where payment of the tax on the exchange of assets is granted in respect of the assets of the asset. in accordance with section 37 of the exchange rate of the exchange rate, and in cases where the payment of taxes on the property of the property of the property in the section 6 B of the source tax may, the longitudinal spouse may enter the chaperone on the terms of the conditions which are : applied to the deceased.

Exploding

§ 66. The longitudinal spouse ' s income tax duty on the revenue and expenditure of assets endured to other heirs or grants following the deceased shall terminate on the day of the day of the settlement in the settlement in accordance with the rules applicable to the payment of the payment of the assets of the bovine species. however, paragraph 1 Two and four. Interest rates before the day of intersection, and calculated interest from the last due day to and with a day of intersection, shall be included in the longitude spouse ' s income. If the asset ' s assets and net assets after the trade value on the cutting day of the settlement in the balance sheet, they exceed those in section 6 (4). In the case of the desolated assets, the corresponding use of the longitudinal spouse / income statement shall apply to section 28 and 29 as regards the assets of the deflect assets.

Paragraph 2. In the case of acontouding, the longitudinal spouse ' s income tax duty shall end on the date of the date on which the spouse provides for customs and tax administration written notification of the aconimal statement. The notification shall be submitted no later than four weeks after date of release, however, the period of which the deadline for the submission of notification shall expire four months after the date of delivery of the boating of the boating of the vessel. The notification shall contain the following information :

1) Lifetime.

2) Which assets and passiver acontoud shall include.

3) Who's been receiving acontoude?

4) The value of the defledded assets and liabilities on the date of release.

Paragraph 3. At a contouthloin, in accordance with paragraph 1. 2 shall find paragraph 1. ONE, TWO. and 3. ptangle, equivalent use.

Paragraph 4. The tax minister may lay down rules that exempting certain types of assets for the reporting obligation in accordance with paragraph 1. 2. The longitudinal spouse ' s income tax duty applicable to such assets shall be terminated at the date of release.

Paragraph 5. If the probate is due in accordance with paragraph 31 (1). Two, or § 66, paragraph. 3, in the Act of the changeover of the Bows of Death, allow the recovery of further parts of the estate to be carried out after the end of the end, the longitudinal spouse ' s duty of tax in respect of revenue and expenditure to which they may be carried out ; parts of the estate, to and with the cutting day of the additional inventory. Paragraph 1, 2. and 3. pkt; shall apply mutatis muctis.

Paragraph 6. The income tax of the asset ' s assets shall be borne by the consignee from and with the day following the day on which the longitudinal spouse ' s income tax is terminated in accordance with paragraph 1. 1-5. section 35, 39 and 40 shall apply mutatis muth. If the asset ' s assets and net assets after the trade value on the cutting day of the settlement in the balance sheet, they exceed those in section 6 (4). In addition, paragraph 36-38 shall apply mutatis muth.

Chapter 10 A

(lifted)

§ 66 a. (The case).

Chapter 11

Dial of the special estate of the first African

§ 67. The rules laid down in this Chapter shall apply to the special estate of the deceased, in the case of the deceased, without the longitudinal spouse who shall inherit it after paragraph 58 (3). Paragraph 1, or paragraph 1. TWO, ONE. a point, while the common estate shall be taken over by the longed spouse in accordance with section 58 (s). Paragraph 1, or paragraph 1. TWO, ONE. Act.

Paragraph 2. The rules in section 3-6 shall apply to the provisions referred to in paragraph 1. One mentioned death boes.

Paragraph 3. If the estate is exempt from taxation in accordance with section 6, section 7-18 shall apply to the changes resulting from paragraph 68.

Paragraph 4. If the estate is not exempt from taxation in accordance with section 6, section 19-33 shall apply with the changes resulting from section 69.

Paragraph 5. For the receivers of a lobe from a stay covered by paragraph 1. 1, section 34-40.

Paragraph 6. For the longitudinal spouse, section 59 to 65 shall apply to the changes resulting from section 70. To the extent of the longitudinal spouse, the extract from a nest subject to paragraph 1 shall be the subject of a live one. Paragraph 1 shall apply, however, section 41 to 48 and section 51.

Paragraph 7. If the longitudinal spouse of death is in the same income as before the death, Clause 7, 2. pkt., 8, 3. pkt., section 16 (4). 4, section 19 (4). TWO, TWO. pkt., and paragraph. THREE, TWO. pkt., and section 32 (3). The fourth shall not apply to the extent to which the amounts have been entered into in the changeover to the special estate of the pre-staffers in accordance with this chapter.

Tax Excluted Boer

§ 68. The rules in section 8 to 18 shall apply only to the income and expenditure of the deceased, to the extent that they derive from the complete set of the dead.

Paragraph 2. In the calculation of provisional income tax after Article 15 (3), 4 and 5 shall be counted only in accordance with paragraph 15 (3). 3, section 16 (4). 2 and 3, as well as acontotax according to section 40 C (3) of the Depreciation Act. 8-10. Co-charges shall only be provided to the extent that the corresponding income is included in the specific estate.

Not Tax Exclued Boer

§ 69. The rules in section 19 to 33 shall apply only to the income and expenditure of the deceased, the total set of the dead from the dead of the deceased.

Paragraph 2. For the calculation of provisional income tax after paragraph 30 (a), 4, shall be counted only in accordance with section 30 (a), 3, section 32, paragraph. 2 and 3, as well as acontotax according to section 40 C (3) of the Depreciation Act. 8-10. Co-charges shall only be provided to the extent that the corresponding income is included in the specific estate.

The longitudinal spouse

§ 70. The longed spouse is, however, paragraph 62 (s). 1, not taxable income from the income and expenditure of the mellow period, to the extent that they derive from the complete set of the dead.

Paragraph 2. For the purposes of section 64 (4). 3, the longitudinal spouse shall be defatted, excluding tax amounts, which, after Article 68 (2), shall be refused. Paragraph 2, or Section 69 (3). The two of them have been taken to the special estate.

Chapter 12

Change the living of the shift in the longest living spouse living live

§ 71. The rules laid down in this Chapter shall apply in the course of the changeover to the shift of the shift of the living spouse living live.

Paragraph 2. For the purposes of applying the other provisions of this Act, the date of receipt of the change shall be replaced by the date of arrival of a change in request rather than on the day of death.

Paragraph 3. If the longing spouse will switch to all heirs and grants following pre-staffers (fully shifting), section 3-6 and section 19-52 shall apply, cf. however, § § 72-75.

Paragraph 4. If the longed spouse changes with one or more arwings or legatars after pre-staining, and then reside to the switch to the switch or if the change is concluded by the end of the longitudinal spouse, the long-live spouse shall take over the whole estate in accordance with Article 11 (1) of the arch; 1 and 2, cf. however, paragraph 1 4, section 59-66 shall apply, cf. however, paragraph 1 5.

Paragraph 5. If, prior to the first takeover of the switch, one or more of the life force shall be replaced by sections 41 to 51, with respect to the longitudinal spouse, while section 34-40 shall apply to recipients of encoding.

Completely change

§ 72. As the unreplaced bo's income, however, paragraph 4 (4) is deemed to be One, sole gain and loss of encoding to other heirs and grants following pre-staffers from the dead than the longitudinal spouse.

Paragraph 2. The change in living conditions shall be exempt from taxation if it satisfies the conditions laid down in this, cf. § 6. Where a specific retractor after the death has been replaced in the immediate end of the death, the thresholds shall be used in section 6 (4). 1, however, in the sum of the unreplaced nest and the special estate of the deceased. The value of the assets and net assets shall be counted on the cutting day of the bubble-making day in the Boopers, as Section 6 (1). 2, however, applicable. 2. and 3. Act. shall not, however, apply to the extent that the longitudinal spouses of the special estate of the pre-stafame have been entered into in the shifted ' s nest.

Paragraph 3. An undischarged non-exempt from taxation in accordance with section 6 is taxed regardless of section 19 (4). 2, alone of the income referred to in paragraph 1. 1 in the period of residence. The entry shall be made under one for the whole of the place of residence.

Paragraph 4. In the death penalty, a repayment shall be given a repayment with a $62,300 DKK. (2010-level). No deduction shall be given as referred to in section 30 (3). Two and three.

Paragraph 5. The basis of paragraph 1. 4 is regulated by a person ' s tax hap. 20.

§ 73. The longitudinal spouse shall be taxed in the period of payment of the income and expenditure relating to the assets involved in the shift. However, the longitudinal spouse shall not be taxed by profit or loss by encoding to other heirs and grants following pre-staffers.

§ 74. The person ' s longitudinal spouse at the end of the income year prior to the meeting of the company or capital of a company which is included in the estate shall apply to the provisions of Title I of Title I of Title I respectively ; with the changes resulting from paragraph 1. Two and three.

Paragraph 2. An industry ' s business as referred to in paragraph 1 shall be : 1 to other heirs or grants of the deceased, account shall be taken into account for savings paid at the end of the income year preceding the year in which the shifter has received a change of income, with respect to the corresponding company tax, and with : deduction of a basic amount of DKK 152 200. (2010-level) to the longitudinal spouse ' s personal income for the year of meeting the person injured. ~ 10 (1)) ONE, THREE. pkt; shall apply mutatis muctis. Includes the load part of a business company or one of several companies, cf. corporate tax relief section 2 (2). 3, find 1. and 2. Act. and section 10 (1). THREE, TWO, FIVE. ptangle, equivalent use. ~ 10 (1)) FOUR, ONE. pkt., section 24, section. FOUR, ONE. pkt., and section 46 (3). ONE, TWO, FOUR. pkt; shall apply mutatis muctis.

Paragraph 3. An industry ' s business as referred to in paragraph 1 shall be : 1 to other heirs or grants following pre-stationary, are included in the case of the Junk Committee at the end of the income year preceding the year in which the alteration has received the change of request, with an addendum to that end ; Conjuncture tax and deduction of a basic amount of DKK 152 200. (2010-level) to the longitudinal spouse ' s personal income for the year in which the diversion has received change of request. Includes the load part of a business company or one of several undertakings finds 1. Act. and section 11 (1). THREE, TWO, FOUR. ptangle, equivalent use. Section 11 (1). FOUR, ONE. pkt., section 25 (2). FOUR, ONE. pkt., and section 46 (3). TWO, TWO. and 3. pkt; shall apply mutatis muctis.

Paragraph 4. In the paragraphs in paragraph 1. 2 and 3 cases shall be deduced from the longitudinal spouses of the spouse and so on concerning the income in which the shifter has received a change of income, the taxable profit corresponding to the tax on which it was taxed, the corresponding conjunktuit; tax. Company tax tenment section 10 (4). 3, 3. pkt., section 22 b (b), respectively. FIVE, TWO. pkt; shall apply mutatis muctis.

Paragraph 5. The basis of paragraph 1. 2 and 3 are adjusted according to the Danish tax havens section 20.

§ 75. Deposits in the income tax income cannot be deduculed in the longitudinal spouse ' s income for the long-living concurrency. Where the income tax is showing a deficit, section 31 shall apply mutatis muthisis.

Paragraph 2. Deposits in the longitudinal spouse, taxable income in the year of death and subsequent income cannot be deducible from the boilers ' income.

TITLE IV

Boudcald

Chapter 13

SECTION 76. The rules laid down in this Title shall apply if the estate of a deceased person is connected by the stock exchange in accordance with section 18 of the changeover of death boes, cf. however, this piece of Article 58 (s). 3, 3. Act. If the deceased in death was a single, then section 77. If the deceased wasn't single, Clause 78 and 79. For recipients of the boulevard, section 80.

Enjust

§ 77. If the deceased was unmarried, separated or left a spouse who was not alive with the deceased either at the end of the last income prior to the death or death fall, no tax reposition shall be carried out in respect of the death of the deceased ; completed income prior to the death fall or the meltdown period. Overdue tax for the income year prior to the death fall, which is not due for payment on the death, shall not be paid.

Paragraph 2. The claims of the deceased on tax-free compensation for increased energy and environmental charges relating to the latest revenue for the death fall and the mellow period of the meltdown period shall be considered definitively with the reduction of the provisional tax ; cf. the section 42 of the source tax of the source, which has been laid down in the last per capita income, prior to the death and in the mellow period.

Paragraph 3. The payment of the labor ' s labour market contribution on the latest income prior to the death fall and the meltdown period shall be deemed to be definitively determined by the payment of the provisional labor payments, which have fallen before the death after ; the source treasuse section 50, or as after the source ' 49 B ' s $49 B or § 49 D, should be contained in income which the deceased had served before the death.

Not single

§ 78. Where the deceased was married and not separated, and the deceased with the spouse at the end of the last income prior to the death has been killed, the latest completed income of the deceased shall be effected prior to the death of the deceased, the general rules on this matter. Section 5 (5) of the Treasure Control Act. 3, shall apply mutatis mutis. The longitudinal spouse shall not be liable for any tax claims against the deceased. Any surplus tax that is not due in advance of the death has been paid to the longitudinal spouse who has not been previously inhabited. If the deceased used an income other than the calendar year (staggered income), then 4. Act. for the excess tax on the calendar year preceding the calendar year in which the death has occurred.

Paragraph 2. When deceased married, not separated and conjured with the longitudinal spouse, section 7-18 shall apply mutatis muted. Ending tax recruitment of the meltdown period, cf. However, 13 may be required only by the longitudinal spouse. The longitudinal spouse shall not be liable for any tax claims against the deceased. Any excess treasure falls to the longitudinal spouse who hasn't lived in the first place.

Paragraph 3. The claims of the deceased on tax-free compensation for increased energy and environmental charges relating to the mellow period shall be deemed to be definitively settled by the reduction of the provisional tax, cf. the section 42 of the source treasuer, with the amount of that which has been laid before the death.

Paragraph 4. The payment of the labor ' s labor contribution for the meltdown period shall be deemed definitively determined by the payment of the provisional labor contributions resulting from the fall before the death of the source tax of 50 or, as provided for by the source of the source tax, 49 B or § 49 D should be contained in income that the deceased had served before the death.

The longitudinal spouse

§ 79. In the year of death and subsequent incomes, the longitudinal spouse shall be taxable in accordance with the general rules of the tax law in the case of persons.

Deliver of assets, etc.

$80. The income of assets delivered from a death estate pursuant to section 18 of the switch of a death penalty shall be taxed by the recipient of the boulevard from and with the day after the death. In the taxation of income as mentioned in 1. pkton, including in the case of the recipient's abstention of an asset which has been provided under section 18 of the Act on the changeover of the Bows of Death, the general rules of the tax legislation.

Paragraph 2. In the case of flat-rate spouses of the deceased ' s longitudinal spouse, this may be deafted to establishment account and entrepreneurial account under the conditions applicable to the deceased.

Section V

Recording

Chapter 14

§ 81. In the case of the resumption of a bo, the rules of Title II or III shall apply, cf. however, paragraph 1 2-4 and § § 82 and 83. For the purposes of this Act, which is regulated according to Section 20, the regulated amounts which were or would have been applicable to the recovery of the estate were used.

Paragraph 2. The income tax of a retryder subject to section 3 covers the revenue and expenditure of the assets covered by the resumption estate during the period from the death to the cutting day of the retryingage in the retryingintake, as section 5 (5). 2-5, however, shall apply mutatis mutis.

Paragraph 3. A resume-stay covered by Section 3 shall be exempt from taxation if it satisfies the conditions of this, cf. § 6. The limits of the amount in section 6 (4). 1, however, shall be applied to the sum of the retryinghouse and the estate retaken. The value of the assets and net assets shall be counted on the cutting day of the bubble-making day in the Boopers, as Section 6 (1). However, 2 shall apply mutatis mutis.

Paragraph 4. If the resumption estate was exempt from taxation after Article 6, the tax exemption of this estate shall not be affected by the fact that the retryinders shall not be taxable in accordance with paragraph 1. 3.

Not Tax Exempted Retryboer

$82. If neither the resumption of reels nor the retryinin was exempt from taxation after paragraph 6, tax shall be granted in the tax return of the retrybook only after paragraph 30 (3). 2, to the extent that has not been paid, nor is this not used in the calculation of the tax in the estate to be retaken. If the resumption of the reinviter has been carried out both by paragraph 30 (3), 2, and deduction after paragraph 30 (3). 3, shall be deductible in accordance with section 30 (3). Three, because used up first. No deduction shall be given in accordance with section 30 (3). 3, in the tax retryder, and unused deduction after paragraph 30 (3). 3, may not be transferred to the retryable intake.

Paragraph 2. If the resumption estate was exempt from Article 6, tax shall be granted in the tax return of the retryder in accordance with section 30 (3). 2. No deduction shall be given in accordance with section 30 (3). 3.

Resumption of the switch to and so on

§ 83. Re-absorpable a bo that has been taken over by the longed spouse in accordance with section 58 (s). Paragraph 1, or paragraph 1. TWO, ONE. a point and shall not be repeated after Article 58 (3). 1 or 2 shall be carried out in accordance with the rules laid down in section 3 to 57. Taxation after section 58-66 is deleted.

TITLE VI

Valuation

Chapter 15

§ 84. For valuation for valuation of bodedlings, the section 12 of the penalty slots applies.

TITLE VII

Self-disclosure, liability and proclamations

Chapter 16

Self-disclosure

§ 85. An estate covered by Section 3, which is not exempt from taxation after section 6, is self-demeaning after Section 1, cf. § 2, in the tax control bill. If the estate is subject to Chapter 15 of the Act on the changeover of the death penalty, the party obligation shall be borne by the party responsible for the death penalty in the section 72 (5) of this Regulation. The third, however, mentioned the longitudinal spouse. If the estate is subject to Chapter 16 of the Act on the changeover of the death penalty, the duty-to-party duty shall be the botor of the duty.

Paragraph 2. Submission must be carried out at the latest in the case of the settlement of the settlement, cf. § 32 and § 68 (3). Three, in the order of the changeover of death boes. If the probate is due in accordance with paragraph 31 (1). Two, or § 66, paragraph. 3, in the Act of the changeover of fats of death, that the calculation on neatly-defined parts of the estate shall be carried out after the end of the penalty, and no later than the submission of the supplementary declaration shall be made by the latest.

Paragraph 3. Section 4 (4) of the Treasure Control Act. 4, on the period of referrers and Clause 5 on penalties in the absence of a timely or non-tax return, shall apply by analogy to the conditions of self-release by paragraph 1. 2.

Chapter 17

§ 86. (The case).

Post Payment

§ 87. Has the late paid too little on income tax on income prior to the death of the year, the culprit shall be liable for the tax to be paid in accordance with the rules of section 88.

Paragraph 2. The tax requirement shall be lodged against the person liable for tax claims against the deceased within three months of the receipt of a statement of assets and liabilities on the part of the settlement on the death day or a form of property as referred to in the inheritance of the inheritance of the bovine species, 22. However, the inventory or assets inventory before the expiry of the period after the tax control Act shall be submitted for self-income before the year before the death year, the tax requirement must be lodged not later than three months after the deadline for the income of the income year, before the death year. In cases referred to in section 58 (4), 1, no. 2, the tax requirement shall be made to the longitudinal spouse within three months after the customs and tax administration has been notified of the change of form. However, the determination of the decision to surrender the estate after paragraph 22 in the Act of the changeover of the death penalty before the end of the deadline after the year of tax control is expired before the year of the year, however, shall not be submitted within three months at least three months ; after the deadline for self-income for the income year before the death year. In the case of customs duty and tax administration not the deadline for the submission of the tax requirement, responsibility for payment of the tax shall be lapses. The deadlines in 1. -4. Act. however, shall not apply where there is a relationship as referred to in Article 27 (2) of the Tax Code. 1, no. 5.

Paragraph 3. Have the customs and tax administration requested information in accordance with the provisions of Article 6 C (2) of the tax audit Act. 1 and the request shall not be complied with within the time limit laid down in the request, the time limit shall be extended in accordance with paragraph 1. 2 with 2 months from the date on which the administration receives the information.

Paragraph 4. 1) Payment requirements arising from the imprest of the deceased ' s advance notice shall be required by the time limit set out in paragraph 1. 2 shall be submitted within two months of receipt of notification of the longitudinal spouses of the deceased ' s longitudinal spouse, or inheritance of the deceased ' s longitudinal spouse, or to grant no advance depreciation as referred to in Article 39 (3). 1.

Paragraph 5. Tax requirements shall not be subject to a proclama issued in accordance with the rules laid down in Chapter 20 of the Act on the changeover of the death penalty, unless the claim is made at the time of the issue of the issue. However, residues shall be subject to the death year following the source of the $61 paragraph of the source tax. 3, and § 61 A, not by a issued proclama.

Chapter 18

Hidety rules, etc.

§ 88. Payment of death-tax, meltdown period tax and tax as referred to in Section 87 shall be incumlished in the cases referred to in Section 2, cf. however, paragraph 1 4 and 5 and the source tax of the section 70 of the source. If the deceased were married, and the share of the common estate is replaced separately from the special estate of the deceased, the two bows show solidarity. Where the estate has been handed over to private switching, including simplified private switching in accordance with section 33 of the Act on the changeover of the death penalty, section 27 of the changeover of the death penalty shall apply mutatis muth;.

Paragraph 2. In the sections in section 58, paragraph 1. Paragraph 1 and paragraph 1. TWO, ONE. pkt;, in the case of the said case, the payment of taxes as referred to in section 87 shall be the longitudinal spouse, cf. however, paragraph 1 4 and 5. If the quirk of the deceased is replaced, the common estate shall be taken over by the longitudinal spouse in accordance with section 58 (s). Paragraph 1, or paragraph 1. TWO, ONE. in the case of paragraph 87, the spouse and the special resident for taxes as referred to in Article 87, while the separate booklet for the death penalty or meltdown period in accordance with the rules laid down in paragraph 87 shall be as specified in section 87. 1.

Paragraph 3. In the complete shift of the shift of the shift in the living spouse living live, cf. Paragraph 71, paragraph 1. 3, staple inhabited, cf. however, paragraph 1 ONE, THREE. a point and the longitudinal spouse on the payment of the death penalty tax and, where applicable, to tax claims against the pre-stag spouse in accordance with section 87.

Paragraph 4. 1) To the extent a post-payment requirement shall be obtained from the depreciation of the defats of the defats of the deceased, as in the case of an encoding, having been taken over by an heir or grant year, cf. § 39, paragraph. 1, the payment shall be paid only to the encoding in question.

Paragraph 5. If the diskier decides the insolvency proceedings of the deceased ' s estate after paragraph 69 of the changeover of the Boards of Death shall be subject to paragraph 1. Paragraph 1 to 4 does not, to the extent of the deceased ' s longitudinal spouse and the heirs, fulfil their obligations under Section 104 of the changeover of the death penalty.

$89. The general rules on the tax legislation on the dates of adullability, the forging and the levying of personal taxes shall apply mutatis muth; to the taxes referred to in this Act with the derogations provided for in paragraph 1. 2-11.

Paragraph 2. In the case of a death penalty, where the closing of the income in the meltdown period is performed in the meltdown period, or where the estate of the estate is taxed, the decree period taxes and the death penalty payable shall be payable on 1. in the second calendar month after the last payment day of the last payment day, the 20. for the same month.

Paragraph 3. If the probate is after paragraph 31, paragraph 1. Two, or § 66, paragraph. 3, in the Act of the changeover of the estate of a death penalty, the decision to take into account the infatuation of parts of the estate shall be made after the end of the boiler, a tax for this part of the estate. If a residual tax is made, the deadlines for payment shall be made in accordance with paragraph 1. 2 similar uses.

Paragraph 4. If too much has been collected in taxes, as mentioned in paragraph 1. 2 and 3, please enclose the excess tax rate at the same rate as in the section 63 of the source tax from 1. in the second calendar month after the date on which the excess tax is discharged, the repayment has not happened before this date.

Paragraph 5. The section 59 of the source treasuer shall not apply to the period of meltdown period and death penalty as referred to in paragraph 1. 2-4. In addition, the source tax shall find section 61 and 62 as regards the percentages and percentage allowances respectively and the calculation of interest rates from 1. October of the year following the income year, not applying to the meltdown period and death penalty as referred to in paragraph 1. 2-4.

Paragraph 6. Interesters after the year 63 of the source tax shall be remade once a year, made up and charged for the death year and subsequent income, along with mellow period tax or death-tax rate. If the deceased was poisoned by death and replaced the share of the common estate and deceased separately, the interest shall be divided between the two bother-ins according to the ratio between the sum of the meal period income and the share income in the meltdown period respectively, respectively ; income tax income and equity income in the boilerage period, which can be applied to each of the two Boer and the total amount of the meal ' s income respectively, respectively, in the boilers ' income in the two Boer. Where the estate has been exempt from taxation after Section 6, and no final tax recruitment for the mellow period is carried out, interest shall be levited and collected in the form of 1. Act. Not.

Paragraph 7. Where mellemperian or death-tax has not been paid in good time, cleanup and levied shall be cleaned up and collected as referred to in the source tax-above section 63 for each beginning of the month until payment occurs.

Paragraph 8. Percosting a modified tax calculation that additional residual taxes should be paid for the meltdown period after paragraph 15 (3). 4, or additional death penalty after paragraph 30 (a), the additional amount shall be increased by the interest after paragraph 7 (3). 2, on the levying of taxes and levies, etc., with a percentage of 0,4 percentage points per. started month from 1. during the second calendar month, calculated from the tax calculation first and up to the end of the first full month following the date of printing of the changed tax calculation.

Niner. 9. Persuing a modified tax calculation that excess tax that has already been paid after section 15 (s). or § 30 (a) (3) (a). 6, shall be reduced or lost, the amount of interest shall be rounded by the interest referred to in Article 7 (3). 2, on the levying of taxes and levies, etc., with a percentage of 0,4 percentage points per. started month from 1. during the second calendar month, calculated from the tax calculation first and up to the end of the first full month following the date of printing of the changed tax calculation.

Paragraph 10. Percosting a modified tax calculation that a previously calculated residual tax for the meltdown period after paragraph 15 (s). 4, or the death penalty after paragraph 30 is reduced or lapses, the amount of the residue tax or the death penalty has been reduced or reduced. The amount shall be brackets with a interest rate corresponding to the interest rate after paragraph 7 (3). 2, on the levying of taxes and levies, etc., with a percentage of 0,4 percentage points per. started month from the tax calculation first and up to the end of the first full month following the date of the printing of the tax calculation.

Paragraph 11. For the change of tax calculation after section 18, it is calculated regardless of paragraph 1. 8-10 not interest.

TITLE VIII

Various provisions

Chapter 19

§ 90. If an asset is acquired by inheritance but not derived from a death nest that is wholly or partially treated in this country, or has been taxable in this country, in accordance with paragraph 1 (1) of this law, The consignee shall use the value laid down for the calculation of foreign bolevies, levies, levies, levies, levies, section 2 or hydrocarbon tax on the top. as an acquisition sum in the acquisition of tax depreciation and depreciation, and in the calculation of profit or loss when the asset is subsequently abstention. If the acquisition was not taxable, the commercial value of the asset shall be applied at the time of acquisition as a purchase price.

§ 91. (The case).

§ 92. For the death penalty, as mentioned in section 30 and of the meltdown period, as mentioned in section 14, one of the third-third municipality has fallen to the municipality of which the deceased replied to the time of death, and 2/3 falls to the State. If the deceased was not duty to answer the authority of the municipality at the time of death, the tax will fall to the tax after 1. Act. The state.

Paragraph 2. For the preliminary tents, taxes paid in accordance with section 12 of the meltdown period and after paragraph 77, which will be final, fall to one third of the municipality to which the deceased replied to the municipality tax at the time of death. The State is relying on the rule of law on municipal income tax after 1. Act. for the individual municipality to be added to the tax. If the deceased was not duty to answer the authority of the municipality at the time of death, the tax will fall to the tax after 1. Act. The state.

Paragraph 3. Of the costs of payment of negative tax after paragraph 31 are to be held 1/3 of the municipality which would be entitled to the share of the death penalty in accordance with paragraph 1. 1, and 2/3 shall be borne by the State.

Paragraph 4. The municipality ' s share of income taxes for the meltdown period referred to in section 14 and of death penalty as referred to in section 30 shall be considered by the State, on the basis of the information available on the 1. In May of the year 2 years after the death year. Eftion happens with 1/3 on each of the 1. In the months of January, February and March, in the following calendar year.

TITLE IX

Penalty provisions

Chapter 20

§ 93. Penal penalty shall be punished by the person who deliberately or unintentionally negligence

1) make inaccurate or misleading information for the assessment of whether a death estate is exempt from taxation after Article 6, or in connection with this, or refuses to give information of importance to the assessment ; or

2) failure to grant the special book declaration as referred to in Article 57 (3) shall be no good in due time. 1.

Paragraph 2. The provisions laid down in accordance with the law may be punished in the form of penalties for infringements of the provisions laid down in the regulations.

Paragraph 3. Is one of the items in paragraph 1. 1 the offences referred to in paragraph 1 shall be carried out by means of an exception to the public sector, or in the case of a circumstance, the sentence may go to prison until 1 year and 6 months, unless higher penalties have been inflited on the section 289 of the Penal Code.

Paragraph 4. Companies can be imposed on companies, etc. (legal persons) liability for infringements in accordance with the rules of the penal code 5. Chapter.

$94. In cases of infringement of this law, which is treated administratively in accordance with section 95 of the law of the law on the section 752 (3). 1, corresponding use.

Paragraph 2. The search for infringement of the provisions of this Act may be carried out in accordance with the rules of law on search in cases which may lead to the sentence of freedom.

§ 95. If the infringement proceedings are not to impose higher penalties than fines, customs and tax authorities may indicate that the case may be determined without legal proceedings if the person concerned is guilty of the infringement and declares that it is prepared ; to pay, within a specified period of request, to pay an indication of the payment in the declaration.

Paragraph 2. With regard to the provisions of paragraph 1. Paragraph 1 shall apply to the rule of law in the court of law relating to the contents of indictment in police matters accordingly.

Paragraph 3. If the fine is timely, or will it be after the adoption or the time of the adoption, the following is being pursued further.

TITLE X

Definitions

Chapter 21

§ 96. In the case of unloading from a nest, this Act shall be understood to be all abstentions from a living to the longitudinal spouse of the archery, or arches or grant. In the case of fattening the deceased, the deceased shall be the same as from the long-standing spouse of the deceased ' s longitudinal spouse to other heirs or grants in the period of residence of the deceased. however, section 5 (5), 4, to the extent that the supposed assets originate from the longitudinal spouse share of the existing joint cool or divorce case. Section 4 (4). 5 shall apply mutatis mutis.

Paragraph 2. The year of death shall be the income of the deceased, with the dates of the departed, the dates of which the death has taken place. If the deceased employed a staggered income that expired before the end of the calendar year in which it occurred, instead of (back on incoming income) and the death has occurred after the expired of the advance income and before the end of the calendar year concerned, the period from the beginning of the last finished product shall be understood to be the period from the beginning of the end, and the death day.

Paragraph 3. In the case of the meltdown period, the period from the expiry of the last income of the deceased shall be the date of the death of the deceased, and the death day. If the deceased used an income other than the calendar year (staggered income), the period shall be regarded as the period according to the rules of section 92 and 93 of the source tax office, instead of the mellow period.

Paragraph 4. In the case of the period of residence, the period from which the date of death has been killed and the day after death have been taken in accordance with the day following the death penalty in the boopment, For the rest, section 5 (5). 5.

Paragraph 5. In the case of a deceased person ' s survivors, the person shall be understood as to be the person who, at the time of death, fulfils the conditions necessary to inherit the deceased following an extended performance, as set out in the death sentence. arvelskys § § 87-89.

TITLE XI

Entry into force and transitional provisions

Chapter 22

§ 97. The law shall enter into force on 1. January 1997.

Paragraph 2. The law shall apply to boer and mellempperiods relating to persons who have died since the entry into force of the law, on the taxation of longitudinal spouses and receivers of encoding and boudames after persons who have died after they have been killed. the entry into force of the law and, on the changeover of the resilials in the living spouse living, when requests for the changeover are lodged after the entry into force of the law.

-98. The provisions of the Source Treasuer shall apply to the death penalty and the meltdown periods relating to persons who have died before the entry into force of the law, on the taxation of longitudinal spouses and receivers and burial post ; persons who have died before the entry into force of this law, as well as on the changeover to the changeover to which a transfer has been lodged before the entry into force of this law. Similarly, the other provisions of tax legislation applicable to death boars and so on shall apply to the provisions of the tax legislation applicable to such matters.

§ 99. For the application of section 15 (3). 1, the remainder of the remainder of corporate tax is deductible by the remaining conjunktul, which the deceased could have carried out to the waiving of the final tax of the year, etc., in accordance with section 10 (4). 3, or section 22 (b) (b) ; 5, in business tax law, cf. Law Order no. 659 of 28. July 1995, as amended by Section 3 of Act 3. 488 of 12. June 1996.

Paragraph 2. For the purpose of applying paragraph 30 in the death penalty tax remainder, the remainder of the cardboard tax, which the deceased may have expressed, may have been carried over in the final tax of the final tax of the year, etc., in accordance with section 10 (2). 3, or section 22 (b) (b) ; 5, in business tax law, cf. Law Order no. 659 of 28. July 1995, as amended by Section 3 of Act 3. 488 of 12. June 1996.

Paragraph 3. For the application of § 31, 2. in the case of the income year 1995, sums paid by the persons concerned in particular income tax and, in the case of the income years 1995 and 1996, the amount of the amount of money paid by those persons.

Paragraph 4. Section 35 shall apply mutatis mutilations to the assets acquired by the replacement of a death-estate replaced in this country prior to the entry into force of the source tax. Regardless of section 35, paragraph 1. However, section 36-38, however, shall not apply mutatis muth.

Paragraph 5. For the application of Article 74 (2), FOUR, TWO. in the case of a longitudinal spouse, if the longitudinal spouse chooses to use the company tax tenment section 10 (4). 3, 3. pkton, as drawn up by the European Parliament of the 20th. In December 1996, the proposal for a change of tax legislation (Simplification of the company scheme, abolishing 25% of the organisation, etc.) from the income of the year 1998 shall be furnisted, and shall not be allowed to be spaced in the final tax and so on for the 1998 income tax ; income year 1997, in accordance with the rules laid down in section 10 (1). THREE, FOUR. pkt., in business tax law, cf. Law Order no. 659 of 28. July 1995, as amended by Section 3 of Act 3. 488 of 12. June 1996.

Paragraph 6. Section 81-83 shall apply mutatis muted to where the recovery was not subject to this law ; was it redeemed to have been included in the current rules in the source tax law, sibling covered by the source tax tents section § 16-19, with boes falling within the section 3 of this law. Regardless of section 81, paragraph. ONE, TWO. .. The amount of the regulated amounts applicable to the calendar year in which the resumption is made shall be used. Regardless of section 82, full repayment shall be given in accordance with section 30 (3). The case where the longitudinal spouse is taxed according to the section 29 of the source tax shall be equated with cases where the redeemed estate is extradited to the longitudinal spouse of the section 58 (s) of this law. 1.

§ 100. The law does not apply to the Faroe Islands and Greenland.

Treasury, the 2nd. April 2012

Jesper Skovhus Poulsen

/ Carsten Vesterø

Official notes

1) To the extent that the person who has died on the first day of death shall be the same. In July 2008 or later, investment fund provision has not been used, under the law of investment fund, to find the provisions relating to investment fund provision in section 9 (2). 1, no. 3, section 22, paragraph. 1, no. 3, section 22, paragraph. 3, section 39, paragraph. 1, no. 2, section 45 (4). 1, no. 2, section 59, paragraph. 2, no. 2, section 87 (2). 4, and section 88 (3). 4 in the law on the taxation of death, cf. Law Order no. 908 of 28. In August 2006, continued use, cf. § 12, Act 12. 521 of 17. June 2008.

2) In the event of a success of success, the entrants shall be successful in the amount of the acquisition sum, which is laid down for the calculation of the passip post in accordance with the penalty slots section 13 a, when the death has occurred before 1. January 2000. The current wording of the text in Article 36 (3). Two is the inmate of the law. 958 of 20. December 1999 Section 3. 3 with effect on the death of 1. January 2000 or later.