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

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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Overview (table of contents)



Title I



The scope of the law





Chapter 1











Section II



The estates, which are autonomous tax subjects





Chapter 2











Chapter 3



The death of the estate tax ratio





Chapter 4



The estates that are exempt from tax





Chapter 5



The estates that are not exempt from tax





Chapter 6



Taxation of distributions at the receiver





Chapter 7



Taxation of a surviving spouse or common-law partner





Chapter 8



Insolvent estates





Chapter 9



The estates with limited tax liability





Title III



Undivided bo etc.





Chapter 10



Taxation of the surviving spouse





Chapter 10 A



(repealed)





Chapter 11



Change of førstafdødes særbo





Chapter 12



Change of undivided bo in the surviving spouse's living live





Title IV



Boudlæg





Chapter 13











Title V



Resumption





Chapter 14











Title VI



Valuation





Chapter 15











Title VII



Tax return, liability and set aside





Chapter 16



Tax return





Chapter 17











Chapter 18



Liability rules, etc.





Title VIII



Various provisions





Chapter 19











Title IX



Criminal provisions





Chapter 20











Title X



Definitions





Chapter 21











Section XI



Date of entry into force and transitional provisions





Chapter 22









The full text of the Ordinance of the law on the taxation of mortal remains

(Estate Tax Act)

Hereby promulgated law on taxation at death (Estate Tax Act), see. lovbekendtgørelse nr. 1362 of 26. November 2010 with the changes imposed by section 3, nr. 3, 12, 13 and 15 of Act No. 459 of 12. June 2009, § 2 of the law No. 174 of 4. March 2011, section 7 of the Act No. 221 of 21. March 2011 and § 2 of the law No. 1380 of 28. December 2011.

Section in the Act's scope Chapter 1



§ 1. This law shall apply to income taxation in connection with the deaths.

(2). The obligation to pay income tax in accordance with the provisions of this law on the taxation of estates shall be the responsibility of the estates, which under section 2 (1) or (2) of the law on the administration of the estates in whole or in part are treated in this country. The estates, which is taken over by a surviving spouse after this article 58, paragraph 1 or paragraph 2, 1. paragraph, or as completed by boudlæg without switch treatment after chapter 12 of the law on the administration of the estates, however, are not taxable.

(3). The obligation to pay income tax in accordance with the provisions of this law on the taxation of estates shall be the responsibility of the estates, who also treated abroad, and who receive income as mentioned in section 2, as withholding Denmark not after a concluded double-taxation treaty is barred from taxing, except income subject to withholding tax law § 65, section 65 (A) and section 65 C.

(4). The obligation to pay income tax after the hydrocarbon Tax Act is the responsibility of the estates that are being processed abroad, and who receive income as mentioned in the hydrocarbon Tax Act, as Denmark does not after a concluded double-taxation treaty is barred from taxing.

(5). Exempt from income under paragraph skattepligten. 2-4 are the estates of people who know date of death was subject to withholding tax law § 3, paragraph 1.

(6). For recipients of the boudlæg or of the distribution as well as for individuals whose spouse is deceased, the tax legislation general rules with the changes brought about by this law.

Section II estates, which are autonomous tax subjects Chapter 2



§ 2. The rules in this section apply in connection with: 1) estates, which are changed in the immediate connection with death, with the exception of the estates, which is taken over by a surviving spouse under section 58 (1) (8). 2-4, or (2) 1. point, 2) estates that partially handed over to a surviving spouse to undivided bo after the break with one or more descendants after førstafdøde of the basic regulation. section 58 (2), 2. PT, 3) uskiftede boer, where the surviving spouse alive switches with all heirs and legatees in accordance with førstafdøde (completely switch), in the section 71, paragraph 3, specified extent, 4) estates, issued to a surviving spouse under section 58 (1) (8). 4, when the surviving spouse has opted for taxation in accordance with this section, see. section 58, paragraph 5, 5) estates that are being processed abroad, and that is taxable pursuant to section 1, paragraph 3 or 4, and 6) resume should not be terminated by boudlæg, or know that the estate will be taken over by a surviving spouse under section 58 (1) or (2) 1. point, in the sections 81-83 specified extent.

(2). Notwithstanding paragraph 1, no. 1 find the rules in this section in relation to estates subject to section 67, paragraph 1 shall apply only in the case of section 67, paragraph 2-7, specified extent.

Chapter 3 the death the estate tax relative to section 3. The rules in this chapter shall apply to 1) estates covered by section 2 (1) (8). 1, 2, or 4, 2) uskiftede whereas, as referred to in section 2 (1) (8). 3 of the basic regulation. However, § 72, and 3) Whereas, as referred to in section 2 of the resume (1). 6 of the basic regulation. However, section 81, paragraph 2 and 3.

The definition of death the estate income



§ 4. As death's estate income is considered income and expenditure relating to the assets belonging to the estate, and involved during the shift.

(2). Was the deceased married by the death shall be deemed to be gains and losses from the distribution of the surviving spouse's assets to other heirs or legatees in accordance with the deceased as death estate income.

(3). In determining what the spouse of an active or passive belonged to at the time of death, the breakdown in the inventory of the estate as well as in § 76 of the law on the administration of the estates of said statement by the surviving spouse's assets and liabilities.

(4). Was the deceased married by the death, the deceased's share of the spouses shall be deemed to be joint property and separate property divorce for one date b.o. (common estate) and the deceased's previous complete separate property for one bo (særboet). The two should be subject to a total switch treatment, however, the deceased shall be deemed for the purposes of this Act only to leave one bo.

(5). Was the deceased married at death, the deceased's previous complete separate property to the estate to the extent that it involved having changed in connection with the fulfilment of a remuneration requirements pursuant to section 23 of the law on marriage. Completely separate property subject to 1. paragraph shall be deemed for the purposes of this act as joint property.

(6). Transitioning an undivided live and a særbo by the surviving spouse, find the rules laid down in this law, that applies to a deceased married person who leaves both marital property as separate property, apply mutatis mutandis. Are both spouses died in the same year, and changed the uskiftede live and the surviving spouse særbo individually, find the rules in this section on the taxation of income of førstafdødes surviving only apply to the uskiftede bo.

(7). Are both spouses died at the same time, without that it can determine whether one spouse has survived the other, be considered part of the two estates for tax purposes each consisting of the deceased's share of the spouses ' joint property and separate property divorce date and any complete separate property.

Income skattepligtens duration



§ 5. The death of the estate tax liabilities includes income, see boperioden. However, paragraphs 2 to 5.

(2). At acontoudlodning death the estate income tax liability ceases on the distributed on distribution day, if the estate provides customs-and tax administration in writing about acontoudlodningen. The notification must be submitted within 4 weeks after distribution day, as the deadline for the submission of notification to expire no sooner than 4 months after the date of succession the extradition from the bankruptcy court. The notification shall contain the following information: 1) Distribution day.

2) What acontoudlodningen include.

3) who have received acontoudlodning.

4) value of the distributed on distribution day.

(3). Tax Minister may lay down rules that would exempt certain types of assets from the reporting obligation in accordance with paragraph 2. Estate income tax liabilities relating to such assets ceases on distribution day.

(4). If the bankruptcy court pursuant to section 31, paragraph 2, or section 66, paragraph 3, of the law on the administration of the estates have allowed that statement regarding the defined parts of the estate shall be made after the end of the estate, the estate income tax liability persists as regards income and expenses attributable to the share of the estate, up to and including the reference date in the supplementary declaration.

(5). Selected death day as skiftemæssig cut-off date, the estate tax liability of death includes gains and losses from sales and other transfers as well as through distribution without succession with effect from the day of death.

Tax exemption
§ 6. An estate is exempted from the requirement to pay income tax on it in sections 4 and 5 shall be the income, including tax on stock income within the meaning of section 4 of the Act (a) personal tax and tax on CFC income as referred to in section 4 (b) of the Act, if personal tax assets and its net worth after trading value at the reference date in the inventory of the estate, however, not a supplementary statement, each of which does not exceed a basic amount of EUR 2,595,100 DKK (2010-level). Contained yield tax after withholding § 65, however, not be repaid to the estate.

(2). An estate that is exempt from taxation under paragraph 1 must, however, be taxed if the bankruptcy court pursuant to section 31, paragraph 2, or section 66, paragraph 3, of the law on the administration of the estates have allowed that statement regarding the defined parts of the estate shall be made after the end of the estate, and if the sum of the assets and its net asset value in the inventory of the estate and, respectively, the supplementary statement exceeds the limits laid down in paragraph 1 of the calendar year in which the reference date in the inventory of the estate is located. The possible taxation of between period after §§ 13-17 is repealed under section 18.

(3). Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo separately, used the thresholds referred to in paragraph 1 of the calendar year in which the deadline for the first switched bo is, on the sum of the assets and net worth in the two boer.

(4). For the purposes of the rules in paragraphs 1, 2 and 3, the following amounts are included neither in the inventory of the assets or its net worth: 1) between the period tax calculated in accordance with sections 14 and 15.

2) Estate tax calculated according to sections 30 and 30 (a).

3) amounts refunded in accordance with section 31.

4) liabilities in accordance with section 13 of the Act on duties (a).

(5). For the purposes of the rules in paragraphs 1, 2 and 3, the following amounts are not included in the inventory of the assets: 1) the value of real estate that is subject to real estate profit taxation § 8.

2) For a mixed used real estate a share equal to the value of farmhouse with adjoining land and garden or the value of ejerboligen, see. real estate profit taxation § 9, paragraph 1.

(6). The basic amount referred to in paragraph 1 will be adjusted for personal tax law § 20.

Chapter 4 the estates that are exempt from tax § 7. The rules in this chapter shall apply to the deceased's taxable income for the period between when the deceased's bo is exempt from taxation under section 6. The deceased should also have been taxed by a previously deceased spouse's income under section 62, it is considered that the former deceased spouse's income for the purposes of rules in this chapter has been received by the deceased.

Between the period of taxable income, etc.



§ 8. The deceased's taxable income, equity income and income of between CFC-period is calculated after tax legislation rules for persons, without prejudice to the rules laid down in this chapter. CFC income is taxable, but shall not be taken into account in determining taxable income, without prejudice. § 17. The deceased should also have been taxed by a previously deceased spouse's income under section 62 shall 1. and 2. paragraph. regardless of section 62, paragraph 2, apply by analogy to that income.

Taxable income



§ 9. 1) in determining the taxable income the following applies: 1) Enterprise scheme and capital return mechanism, see. Business Tax Act sections I and II, may not be used.

2) Deposits on the start-up account and entrepreneurial account, see. law on deposit at the start-up account and entrepreneurial account, can not be made after the death.

3) Start-up account deposits including appendix after the start-up account section 11, paragraph 1, account shall be taken, with 67 percent of the amount of the deduction in the tax year 2002 or later, and with 78 per cent of the amount of the deduction in the tax year 2001 or earlier, see. However, section 43, paragraph 3. Entrepreneurial account deposits are included with 105 per cent of the amount, however, 120 per cent of deposits for the income year 2009, see. However, section 43, paragraph 3.

4) Interest payable in the interim period, as well as interest calculated from the last due date up to and including the day of death is included. For interest expenses as referred to in § 5 equation (8) 1. section, find the equation of the Act § 5, paragraph 8, shall apply.

5) EITC after equation § 9 (J) and, in particular, the transport deduction paragraph 9 (C), in accordance with the equation (4) constitutes the death year advance registered reductions are converted proportionally after between periods.

6) If the deceased's surviving spouse in between period has operated a business that belonged to the deceased, there may be deducted an amount equal to the payment which should be granted to others for the performance of a work of the same nature and scope. Similarly, if the surviving spouse in between period has participated significantly in the operation of a business that belonged to and was largely driven by the deceased. For the purposes of 1. and 2. point is it a condition that the surviving spouse is taxed under section 44 (1).

7) if the deceased in between period has operated a business that belonged to the deceased's surviving spouse, the surviving spouse can determine to which must be added an amount equal to the payment which should be granted to others for the performance of a work of the same nature and scope. Similarly, if the deceased in between period has participated significantly in the operation of a business that belonged to and was largely driven by the surviving spouse.

(2). Tax write-offs for intermediate period is calculated as the annual depreciation, there are converted proportionally.

(3). Income that the deceased have previously chosen taxed after withholding tax law § § 48 E and 48 F, is taxable, but shall not be included in the taxable income for the period in accordance with paragraph 1.

(4). If the deceased used a staggered income year ending before the end of the calendar year in lieu of (bagudforskudt income year), converted the income in between period. The conversion happens after the relationship between the period from the beginning of the calendar year in which the death occurred, up to and including the day of death, and the whole medium period. Upon conversion be excluded from income and expenses not belonged to the normal ongoing income. These revenues and expenses attributed to and deducted from the converted income. Hereby obtained the taxable income for the period.

Enterprise scheme



§ 10. In determining the taxable income of the period included between the deceased's deposit on account of accumulated surplus at the end of the tax year prior to the death each year with the addition of the corresponding business tax and deduction of a basic amount of EUR 152,200 USD (2010-level). Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo separately, the basic amount shall be allocated pro rata, taking into account the income statements included deposits with the addition of the corresponding tax. The deduction is made only in the earliest of retained profits.

(2). Used a surviving spouse at the end of the tax year prior to the death year enterprise scheme, see. Business Tax Act section I, on a company belonging to the deceased, the spouse's deposit on account of accumulated surplus at the end of the tax year prior to the death each year with the addition of the corresponding business tax in determining the amount to be taxed in accordance with paragraph 1 or pursuant to section 11, paragraph 1.

(3). Paragraphs 1 and 2 shall apply mutatis mutandis when the estate includes one of several businesses, see. Business Tax Act § 2, paragraph 3. Instead of the deposit in the account of accumulated surplus at the end of the tax year prior to the year of death be included a proportionate part thereof, calculated as the ratio of the share of capital base by the end of the tax year prior to the death year, attributable to the said company, and the entire capital base by the end of the tax year prior to the year of death. The proportion of the capital base by the end of the tax year prior to the year of death calculated according to the ratio between the value of assets at the end of the tax year prior to death this year in the mentioned company and all assets must be invested in the business scheme. For the purposes of calculating the proportional share excluding financial assets. There are several accounts for accumulated surplus, account shall be taken of a proportionate part of each of these.

(4). Paragraphs 1 and 2 shall not apply to the extent that the deposit on account of accumulated profits taken over pursuant to section 39, paragraph 2. Paragraph 1 shall also not apply in so far as the surviving spouse joins in the deceased's tax position with regard to deposit on the account of accumulated profits under section 45, paragraph 2.

(5). The basic amount referred to in paragraph 1 will be adjusted for personal tax law § 20.

Capital scheme



§ 11. In determining the taxable income of the period included between the deceased held in cyclical settlement account at the end of the tax year prior to the death each year with the addition of the corresponding economic compensatory tax and deduction of a basic amount of EUR 152,200 USD (2010-level). Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo separately, the basic amount shall be allocated pro rata, taking into account the income statements included deposits with the addition of the corresponding tax. The deduction is made only in the earliest provisions for short-term relief.
(2). Used a surviving spouse at the end of the tax year prior to the death year capital scheme, see. Business Tax Act Title II, on an undertaking belonging to the deceased, the spouse's deposit on cyclical settlement account at the end of the tax year prior to the death each year with the addition of the corresponding economic compensatory tax in determining the amount to be taxed in accordance with paragraph 1 or pursuant to section 10, paragraph 1.

(3). Paragraphs 1 and 2 shall apply mutatis mutandis when the estate includes one of several companies. Instead of deposits on cyclical settlement account at the end of the tax year prior to the year of death be included a proportionate part thereof, calculated as the ratio of the share of capital base by the end of the tax year prior to the death year, attributable to the said company, and the entire capital base by the end of the tax year prior to the year of death. Return on capital base by the end of the tax year prior to the death year is calculated as the value of assets, which is used exclusively in the course of trade, at the end of the tax year prior to the year of death. Business Tax Act section 22 (a), (6) and (7) shall, however, apply mutatis mutandis.

(4). Paragraphs 1 and 2 shall not apply to the extent that held in short-term compensatory pursuant to section 39, is taken account of paragraph 3. Paragraph 1 shall not apply to the extent that a surviving spouse joins in the deceased's tax position with regard to deposits on cyclical settlement account under section 45, paragraph 4.

(5). The basic amount referred to in paragraph 1 will be adjusted for personal tax law § 20.

Advance tax finality



§ 12. Unless made final assessment pursuant to section 13, shall be deemed to be the deceased's income taxes for between period and any remaining taxes, etc., which are transferred to the death the following year, withholding tax article 61, paragraph 3, and section 61 (A), for payment of the preliminary finally settled with income tax amounts that are due before his/her death, or which should be contained by income, as the deceased had earned before death. Possibly transferred amount after withholding section 62 (C), paragraph 2 2. paragraph shall be deemed incorporated in the provisional income tax amount.

(2). If the deceased used another income year than the calendar year (staggered income year), counted as provisional taxes in the year of death the amount that fell due before the death, but in the calendar year in which the death occurred. In addition, account shall be taken of income taxes, which would be deducted from revenues generated in the mentioned period of time. If the deceased used a staggered income year, which expired after the end of the calendar year, it came in rather than (forward shifted income year), and if the death occurred on 1 January. January or later in the shifted income year, included also the provisional income tax amounts that became due and payable, or which should be contained by the revenue obtained in the calendar year preceding the year in which the death occurred.

§ 12 a. regardless of whether § 12 shall apply, shall be deemed to be the deceased's requirements on the amount under section 1 of the law on tax-exempt compensation for increased energy and environmental taxes and charges for finally settled with the establishment of the provisional tax, see. withholding tax law § 42, with such an amount paid before death.

(2). Whether section 12 shall apply, shall be considered payment of the deceased's social contributions in the year of death finally settled with the payment of the interim labour market contribution, which is due before his/her death after withholding tax article 50 or which, after withholding section 49 (B) or section 49 D should be contained by income, as the deceased had earned before death.

Final tax recruitment



§ 13. Final assessment of income in between period may be required by the Customs and tax administration and capital estate. Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo separately, can each of boerne require final assessment after 1. section A requirements after 2. paragraph have effect for both boer.

(2). Death's estate claims for final assessment shall be made no later than 6 months after the death. If the succession procedure first determined later than 4 months after the death, however, the claim must first be made within 2 months after the decision has been taken. The claim must be accompanied by a tax return of income for the period.

(3). Customs and tax administration demands for final assessment shall be made no later than 3 months after the receipt of a statement of assets and liabilities of the deceased on the day of death, unless there is a relationship, as mentioned in the tax section 27 (1) forvaltningslovens, nr. 5. Have the Customs and tax administration requested information after tax kontrollovens § 6 C, paragraph 1, and the request is not complied with within the time limit fixed in the request, extended with 2 months from the day on which the information is received by the administration. Makes management demands for final employment, lived within 3 months thereafter lodging a tax return of income for the period.

(4). There can not required final assessment relating to income, as the deceased previously selected taxed after withholding tax law § § 48 E and 48 such tax on such income becomes final upon the taxpayer's death.

(5). To be made final assessment for medium period if 1) departed at the end of the tax year prior to the death year used business scheme, see. Business Tax Act Title I, and deposits on account of accumulated surplus at the end of the tax year prior to the death each year with the addition of the corresponding business tax exceeds it in section 10, paragraph 1, referred to the basic amount, 2) departed at the end of the tax year prior to death used capital scheme, see. Business Tax Act Title II, and held in short-term settlement account at the end of the tax year prior to the death each year with the addition of the corresponding economic compensatory tax exceeds it in section 11, paragraph 1, referred to the basic amount, 3) a surviving spouse in between period have driven or substantially participated in the operation of a commercial company that belonged to the deceased and the estate under section 44 (1) requires an amount taxed with the surviving spouse , 4) deceased in between period have driven or substantially participated in the operation of a business enterprise, that belonged to the deceased's surviving spouse and the spouse under section 9 (1) (8). 7, requires an amount taxed with the deceased or the deceased has made deposits on 5) establishment account or enterprise account not be taken over by a surviving spouse under section 43, paragraph 3.

(6). Used a surviving spouse at the end of the tax year prior to the death year enterprise system or return on capital scheme on a business undertaking included in estate, included the spouse's deposit on account of accumulated profits or deposits on cyclical settlement account at the end of the tax year prior to the death each year with the addition of the corresponding business tax or the corresponding cyclical countervailing tax when determining whether to be made final assessment in accordance with paragraph 5 , nr. 1 or 2.

(7). When the final assessment must be made in accordance with paragraph 5, must be declared for the period, at the latest at the same time as that between the inventory of the estate are submitted. In cases where according to the rules laid down in the law on the administration of the estates should not be submitted an inventory, however, the time limits referred to in paragraph 2.

(8). Tax kontrollovens § 4, paragraph 4, of deferred selvangivelsesfristen and section 5 on penalties for late or missing tax return shall apply mutatis mutandis to the tax deadlines in accordance with paragraphs 2, 3 and 7.

Between the period tax



§ 14. Of the deceased's taxable income in the interim period between the period paid tax by 50 percent Also paid tax on stock income pursuant to section 16, paragraph 1. Negative tax on stock income pursuant to section 16, paragraph 3, to offset the tax by 1. paragraph, to the extent that the amount can be accommodated therein. Any excess amounts are not paid.

(2). In the interim period tax given for each commenced month starting from the beginning of the year of death, up to and including the month in which death occurred, a deduction with a basic amount of EUR 1 900 DKK (2010-level). If the deceased used an income year ending before the end of the calendar year, it shall take the place of (bagudforskudt income year), provided the deduction, however, only with effect from the beginning of the calendar year in which the death occurred.

(3). The deceased should also have been taxed by a previously deceased spouse's income under section 62, given in addition to the deduction under paragraph 2 1. paragraph, a deduction with a basic amount of EUR 1 900 DKK (2010-level). for each commenced month starting from the beginning of the year of death, up to and including the month in which the førstafdøde spouse has died. (2) 2. paragraph shall apply mutatis mutandis.

(4). Exhibit the deceased's taxable income in between period deficit, netted it in the deceased's positive equity income, to the extent that it can be accommodated therein.

(5). The basic amount referred to in paragraphs 2 and 3 shall be adjusted in accordance with the Spanish law § 20.

§ 15. There are assessed an amount that represents the sum of the tax as determined according to the period between section 14 as well as possible transferred tax arrears etc. after withholding § 61, paragraph 3, and section 61 (A) and after deduction of any amounts transferred after withholding section 62 (C), paragraph 2 2. PT.
(2). The deceased's negative tax after personal tax law § 8 a, paragraph 5, that it has not been possible to set off against the deceased's final tax, etc. for the years prior to the year of death, be carried forward for set-off in between period tax etc. under paragraph 1, to the extent that the amount can be accommodated in between period tax, etc., any excess amount paid out is not.

(3). In the sections 10 and 11 cases referred to included the to the taxed savings surplus corresponding business tax and the provision of short-term relief to the taxed similar cyclical compensatory tax in determining the provisional income tax amount in paragraphs 4 and 5.

(4). If the difference between the following (1) and (2) liquidated amount and the provisional income tax amounts that are due before his/her death, or which should be contained by revenue, which is acquired before death, see. section 16 (2), constitute a basic amount of EUR 32700 USD (2010-level) or more, death the estate pay the amount by which the difference exceeds the basic amount. Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo separately, the lack of tax amounts are distributed between the sum of the taxable income and equity income in between period attributable to each of the two boer. Have one stay negative sum of taxable income and equity income in between period, recruited by the division between the two should amount to $ 0 if the deceased used another income year than the calendar year (staggered income year), see article 12, paragraph 2 shall apply in determining the provisional income tax amounts, see. section 16, paragraph 2.

(5). If the difference between the provisional income tax amounts that are due before his/her death, or which should be contained by revenues, which are earned before his/her death, see. section 16, paragraph 2, and in accordance with paragraphs 1 and 2 ascertained amount constitutes a basic amount of EUR 2800 USD (2010-level) or above, be it for very amount paid shall be paid to the estate. (4) 2. and (3). paragraph shall apply mutatis mutandis. If the deceased used another income year than the calendar year (staggered income year), see article 12, paragraph 2 shall apply in determining the provisional income tax amounts, see. section 16, paragraph 2.

(6). If the estate becomes insolvent as a result of residual tax calculated in accordance with paragraph 4, shall be reduced in accordance with paragraph 4 to the tax an amount equal to assets minus all liabilities with the exception of the incremental tax arrears. Acontoudlodninger has been carried out before the end of the estate tax be increased after 1. point with the value of acontoudlodningerne.

(7). Base amount in paragraphs 4 and 5 shall be regulated in accordance with Spanish law § 20.

Tax on stock income



§ 16. Treasure of the deceased's share of income in between period reduced with any deficit in taxable income, without prejudice. § 14 (4) shall be calculated as follows: 1) 27% of the amount not exceeding the threshold value in personal tax Act section 8 (a), paragraph 1, and 2) 42 per cent of the amount in excess of the threshold value in personal tax Act section 8 (a), paragraph 1.

(2). The contained dividend tax after withholding section 65 is included in determining the provisional income tax amount in section 15, paragraphs 4 and 5.

(3). Is equity income negative, negative tax is calculated with 1) 27% of the amount not exceeding the threshold value in personal tax Act section 8 (a), paragraph 1, and 2) 42 per cent of the amount in excess of the threshold value in personal tax Act section 8 (a), paragraph 1.

(4). The deceased should also have been taxed by a previously deceased spouse's income under section 62, doubled the threshold for personal tax section 8A (1) and (2) for the purposes of paragraphs 1 to 3.

CFC-income



§ 17. The deceased's CFC income in between period is taxed separately with 25 per cent section 92 (1), (2) and (4) shall apply mutatis mutandis.

The abolition of intermediate period taxation



§ 18. Is made final assessment of a deceased in accordance with §§ 13-17, and where it is established subsequently that the estate is not exempt from tax under section 6, is repealed any taxation according to § § 13-17.

(2). Any of the estate amount deposited under section 15, paragraph 4, credited to the estate by the levying of the calculated estate tax after §§ 30 and 30 (a). To the extent that such credits can not be done, the amount shall be paid to the estate.

(3). Any amount paid to the estate under section 15, paragraph 5, is charged together with the estate tax calculated in accordance with sections 30 and 30 (a) and is treated as a part of this with regard to liability and recovery.

Chapter 5 the estates that are not exempt from tax § 19. The rules in this chapter shall apply where the deceased, bo is not exempt from tax under section 6.

(2). The death of the deceased and the estate taxable income is calculated as a whole for the period from the end of last year prior to the death of the deceased up to and including the reference date in the inventory of the estate (bobeskatnings period). The deceased should also have been taxed by a previously deceased spouse's income under section 62, this is considered income for the purposes of this chapter for up worn by the deceased. The former deceased spouse's income is calculated regardless of section 62, paragraph 2, in accordance with the rules laid down in this chapter. The sum of income as stated in 1. paragraph and possible income as mentioned in 2. and (3). section referred to as the bobeskatnings income.

(3). The deceased and the estate stock income is calculated under a death for bobeskatnings period. (2) 2. and (3). paragraph shall apply mutatis mutandis.

Entry into the deceased's estate or death the surviving spouse's tax position



§ 20. Death the estate joins the deceased's tax position with regard to the assets and liabilities, which belonged to the deceased, and involved during the shift. Bobeskatnings income shall be considered in determining the estate assets and liabilities of the acquired by the estate of the times, to the amount and in the circumstances by which they are acquired by the deceased at the time. Is there in the deceased's ejertid been fiscally relevant changes in an asset or passivs status, will be taken over the asset or liability of the estate with regard to such changes.

(2). To the extent that the gains and losses from the distribution of assets belonging to the surviving spouse, the estate shall be construed as income, see. section 4, paragraph 2, arises, the death of the surviving spouse's estate tax position. (1), (2). and (3). paragraph shall apply mutatis mutandis.

(3). Deficit, which the deceased could have carried over for deduction in its taxable income in the year of death, can be deducted from income bobeskatnings.

Income statement in the period of bobeskatnings



§ 21. Bobeskatnings income is calculated after tax legislation rules for persons, without prejudice to the rules laid down in this chapter.

(2). Equity income and CFC income in bobeskatnings period is calculated in accordance with the tax law rules for persons, without prejudice to the rules laid down in this chapter. Bobeskatnings end of CFC income is taxable, but shall not be taken into account in determining income, see bobeskatnings. section 33.

(3). The inventory of the bobeskatnings income, equity income and CFC income shall be carried out according to the rules that apply for the year of death.

Bobeskatnings income



§ 22. 1) statement of income are the following: 1) bobeskatnings Business Scheme and capital return mechanism, see. Business Tax Act sections I and II, may not be used.

2) Deposits on the start-up account, see. law on deposit at the start-up account and entrepreneurial account, can not be made after the death.

3) Start-up account deposits including appendix after the start-up account section 11, paragraph 1, account shall be taken, with 67 percent of the amount of the deduction in the tax year 2002 or later, and with 78 per cent of the amount of the deduction in the tax year 2001 or earlier, see. However, section 43, paragraph 3. Entrepreneurial account deposits are included with 105 per cent of the amount, however, 120 per cent of deposits for the income year 2009, see. However, section 43, paragraph 3.

4) Interest payable in bobeskatnings period, as well as interest calculated from the last due date up to and including the reference date in the inventory of the estate shall be taken into account. Interest expenses due to the deceased's relationship was governed by § 5 equation (8) 1. paragraph, however, shall only be deducted to the extent that they are paid by the deceased in the year of death, or shall be paid by the estate.

5) EITC after equation § 9 (J) and, in particular, the transport deduction paragraph 9 (C), in accordance with the equation (4) constitutes the death year advance registered reductions are converted proportionally after between periods.

6) If the deceased's surviving spouse in between period has operated a business that belonged to the deceased, there may be deducted an amount equal to the payment which should be granted to others for the performance of a work of the same nature and scope. Similarly, if the surviving spouse in between period has participated significantly in the operation of a business that belonged to and was largely driven by the deceased. For the purposes of 1. and 2. point is it a condition that the surviving spouse is taxed under section 44 (1).

7) if the deceased in between period has operated a business that belonged to the deceased's surviving spouse, the surviving spouse can determine to which must be added an amount equal to the payment which should be granted to others for the performance of a work of the same nature and scope. Similarly, if the deceased in between period has participated significantly in the operation of a business that belonged to and was largely driven by the surviving spouse.
8) rate which the deceased received through the sale of a research or development work, and that pursuant to section 27 (E), equation (2) was not counted for the deceased's taxable income by the end of the tax year prior to the year of death, shall be taken into account.

9) irrespective of the provision in § 18, depreciation (3) 2. paragraphs, see. § 20, can deduct for the cost of rebuilding or improvement of amortizable buildings and installations in such buildings that are not acquired in the bobeskatnings period, and which is regarded as part of death lived on the reference date in the inventory of the estate, shall be carried out according to the provisions of § 18 of the depreciation, paragraph 2-5 (straksfradrag).

(2). Deposits on account of establishment and start-up of the deceased account cannot be raised in connection with the death of the estate the establishment of self-employment or the purchase of shares or shares of a company referred to in the Act on deposits on account of establishment and enterprise account.

(3). 1 Advance depreciation, see. depreciation law, cannot be carried out on the death estate contracted or planned acquisitions.

(4). Income that the deceased have previously chosen taxed after withholding tax law § § 48 E and 48 F, is taxable, but shall not be included in determining the income bobeskatnings.

(5). If the deceased used a staggered income year ending before the end of the calendar year, it shall take the place of (bagudforskudt income year), converted the income in bobeskatnings period. The conversion happens after the relationship between the period from the beginning of the calendar year in which the death occurred, up to and including the reference date in the inventory of the estate, and the entire bobeskatnings period. Apart from the conversion from revenues and expenses, which do not form part of the normal ongoing income. These revenues and expenses attributed to and deducted from the converted income. Hereby obtained bobeskatnings income.

Tax write-offs



§ 23. Tax write-offs can be made in accordance with paragraph 2-4 on the assets belonging to the estate on the reference date in the inventory of the estate, to the extent the assets distributed with the succession pursuant to section 36 (1). There may also be made tax write-offs in accordance with paragraphs 2 and 3 on a depreciable buildings and installations that are regarded as part of death lived on the reference date in the inventory of the estate if the distribution without succession does not result in taxation of recovered depreciation.

(2). If the bobeskatnings period is shorter than a year, is calculated as the annual depreciation tax write-offs that are converted proportionally.

(3). If the bobeskatnings period is longer than one year, ascertained other depreciation than those referred to in Chapter 2 of the depreciation referred to as annual depreciation, which is converted in proportion to the part of the bobeskatnings period in which the asset has been in the deceased's estate or own. Regardless of 1. articles can always be made tax write-offs amounting to a full year of depreciation.

(4). If the bobeskatnings period is longer than one year, depreciation on operating funds and ships shall be carried out according to the rules laid down in Chapter 2 of depreciation without conversion.

Enterprise scheme



§ 24. Bobeskatnings income shall be taken into account in determining the deceased's deposit on account of accumulated surplus at the end of the tax year prior to the death each year with the addition of the corresponding business tax and deduction of a basic amount of EUR 152,200 USD (2010-level). Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo separately, the basic amount shall be allocated pro rata, taking into account the income statements included deposits with the addition of the corresponding tax. The deduction is made only in the earliest of retained profits.

(2). Used a surviving spouse at the end of the tax year prior to the death year enterprise scheme, see. Business Tax Act section I, on a company belonging to the deceased, the spouse's deposit on account of accumulated surplus at the end of the tax year prior to the death each year with the addition of the corresponding business tax in determining the amount to be taxed in accordance with paragraph 1 or pursuant to section 25 (1).

(3). Paragraphs 1 and 2 shall apply mutatis mutandis when the estate includes one of several businesses, see. Business Tax Act § 2, paragraph 3. § 10 (3), 2-5. paragraph shall apply mutatis mutandis.

(4). Paragraphs 1 and 2 shall not apply to the extent that the deposit on account of accumulated profits taken over pursuant to section 39, paragraph 2. Paragraph 1 shall not apply to the extent that a surviving spouse joins in the deceased's tax position with regard to deposit on the account of accumulated profits under section 45, paragraph 2.

(5). The basic amount referred to in paragraph 1 will be adjusted for personal tax law § 20.

Capital scheme



§ 25. Bobeskatnings income shall be taken into account in determining the deceased held in cyclical settlement account at the end of the tax year prior to the death each year with the addition of the compensatory tax, less cyclical replied by a basic amount of EUR 152,200 USD (2010-level). Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo separately, the basic amount shall be allocated pro rata, taking into account the income statements included deposits with the addition of the corresponding tax. The deduction is made only in the earliest provisions for short-term relief.

(2). Used a surviving spouse at the end of the tax year prior to the death year capital scheme, see. Business Tax Act Title II, on an undertaking belonging to the deceased, the spouse's deposit on cyclical settlement account at the end of the tax year prior to the death each year with the addition of the corresponding economic compensatory tax in determining the amount to be taxed in accordance with (1) or under section 24 (1).

(3). Paragraphs 1 and 2 shall apply mutatis mutandis when the estate includes one of several companies. section 11, paragraph 3, 2.-4. paragraph shall apply mutatis mutandis.

(4). Paragraphs 1 and 2 shall not apply to the extent that the deposit on cyclical settlement account is taken over pursuant to section 39 (3). Paragraph 1 shall not apply to the extent that a surviving spouse joins in the deceased's tax position with regard to deposits on cyclical settlement account under section 45, paragraph 4.

(5). The basic amount referred to in paragraph 1 will be adjusted for personal tax law § 20.

Other rules



section 26. Interest rates, as a surviving spouse, the heir or legatee has liability i.e. a deceased estate, as a result of (a) contoudlodning, are not taxable.

(2). Amount, as an estate shall pay as interest or dividends of boslod, inheritance or grant may not be deducted from income for tax purposes but treated as bobeskatnings, respectively boslod, inheritance or scholarship.

(3). If the surviving spouse, an heir or legatee performs work for the estate, there may be deducted from income by the inventory of the bobeskatnings an amount equal to the payment which should be granted to others for the performance of a work of the same nature and scope. This is true regardless of the remuneration paid by the estate in question.

Death's estate sales and other transfers



§ 27. Death's estate sale and other sell-offs dealt with after tax legislation general rules, see. However, paragraphs 2 and 3. For distribution applies to sections 28 and 29.

(2). Gain or loss on a sale of a property dødsbos, etc. covered by the real estate profit taxation Act § 8 shall not be taken into account in the inventory of the bobeskatnings income, if a transfer before death would have been tax-exempt in accordance with that provision. At a dødsbos sale of a property that at the time of the transfer is subject to assessment section 33, paragraph 1, 5 or 7, 1. section, the portion of a gain that relates to the farmhouse with adjoining land and garden or ejerboligen, shall not be taken into account in determining income, if this bobeskatnings part of the spoils of an abandonment before death would have been tax-free after real estate profit taxation § 9. In the taxable gain on a sale of a property that dødsbos at the time of the transfer is subject to assessment section 33, paragraph 1, 5 or 7, 1. point, it may be a deduction for real estate profit tax section 6 (2), if an abandonment before death could be given such a deduction. The provisions of the real estate profit tax Act § 8, paragraph 5, and article 9, paragraph 4, shall apply mutatis mutandis.

(3). Capital gains on death's estate sale or other form of abandonment with succession to a close employee, a former employee or a former owner near according to the rules of the stock profit taxation Act § § 35 or 35 A or withholding § 33 (C), paragraph 12 or 13 shall not be taken into account in determining income bobeskatnings.

(4). In cases where the gain or loss on the distribution covered by paragraph 1, shall be deemed to be the amount to which the assets listed in the inventory of the estate, as compensation, see. However, section 12 of the Act on duties.

Distribution



section 28. Gain on distribution with the succession pursuant to section 36, paragraph 1, shall not be included in determining the income bobeskatnings. In the case of immovable property subject to the real estate profit taxation law, there can only be a distribution with succession with regard to profit after depreciation Act Chapter 3, if at the same time, the distribution of succession with regard to gains after profit tax law on the same property property.
(2). Losses at the distribution shall be treated fiscally as the loss recorded by the death the estate sale, see. § 27. In determining whether a distribution is made with gain or loss shall be deemed to be the amount to which the assets listed in the inventory of the estate, as compensation, see. However, section 12 of the Act on duties.

(3). Notwithstanding paragraph 1, the death estate choose wholly or partially to be taxing as by sale, see. § 27. This also applies to the extent that the gain on the sale of assets belonging to a surviving spouse, the estate shall be construed as income, see. section 4, paragraph 2.

section 29. Gain on distribution of assets shall be included in the statement of income, see bobeskatnings. However, paragraph 5. However, this does not apply to gains from the distribution of a business, one of several companies, or a share of one or more businesses. For immovable property subject to property taxation law and for profit shares shall apply paragraphs 2 to 4 of the basic regulation. However, paragraph 5.

(2). Loss on the distribution of real estate subject to real estate tax law into account in profit and loss of income, see bobeskatnings. § 27, paragraph 1, since article 27, paragraph 2, however, shall apply. 1. paragraph shall not apply to the extent that the property was used in the deceased's or a surviving spouse's business activities. If more than half of the property was used in the deceased's or a surviving spouse's professional activity shall 1. point, however, does not apply to any part of the property the profit on the property. In determining the commercial value of property subject to the share allocation between business and residential. The letting of immovable property other than immovable property referred to in section 33 of the Act assessment, (4) and (7) shall not be considered in this connection for business activities.

(3). Gain on distribution of shares, etc. covered by the stock profit taxation Act section 12 or section 22 shall be included in the inventory of the bobeskatnings income, except in the case of a distribution of shares in a company, etc., etc., whose activity does not largely consists in the letting of immovable property, possession of cash, securities or similar. 1. paragraph shall cease to apply if the company, etc. engaged in nourishment by the buying and selling of securities or finance company. Leasing of immovable property referred to in section 33 of the Act assessment, paragraphs 1 and 7, shall not be considered in this context as a letting of immovable property. Regardless of 1.-3. item must gain on distribution of the in 1. paragraph mentioned shares, etc., be taken into account in the statement of income, if the dividend payout bobeskatnings to the individual recipient represents less than 1 per cent of the share capital of the company concerned, etc., see. Moreover, paragraph 4. The company's activities is considered largely to be comprised in the letting of immovable property, possession of cash, securities or similar, provided that at least 50 per cent of the company's revenue, which shall mean the accounting net sales attributed to the sum of other accounting led revenue, calculated as the average of the last 3 fiscal years derived from such activity, or if the market value of the company's rental properties, cash, securities or similar either at the time of the transfer or calculated as the average of the last 3 financial years is at least 50 per cent of the market value of the company's total assets. Possession of shares subject to the stock profit taxation Act § 18 shall be considered in the assessment not as possession of securities. The yield and the value of shares in subsidiaries in which the company directly or indirectly owns, etc. at least 25 per cent of the share capital shall not be taken into account. Instead included one for ownership equivalent portion of the subsidiary's income and assets in the assessment. When assessing disregarding income from letting of immovable property between the company and a subsidiary or between subsidiaries. Real estate, which hired out between the company and a subsidiary or between subsidiaries, and as bearings in operation, shall be deemed to apply in deciding not as a rental property.

(4). Gain on distribution of shares, etc. covered by the stock profit taxation Act § 19 is included in the inventory of the bobeskatnings income.

(5). Paragraphs 1 to 4 shall not apply to the distribution to a surviving spouse.

Estate tax



section 30. Of bobeskatnings income paid estate taxes by 50 percent Also paid tax on stock income under section 32 (1). Negative tax on stock income under section 32, paragraph 3, to offset the tax by 1. paragraph, to the extent that the amount can be accommodated therein. Any excess amount will be refunded to the estate under section 31.

(2). In tax calculated in accordance with paragraph 1 is given a bofradrag with a basic amount of EUR 5200 USD (2010-level) for each commenced month after the month in which death occurred, up to and including the month in which the deadline in the inventory of the estate, with the exception of the additional inventory is located. However, most bofradrag in 12 months.

(3). In tax calculated in accordance with paragraph 1 shall be granted also for each commenced month starting from the beginning of the year of death, up to and including the month in which death occurred, a deduction with a basic amount of EUR 1 900 DKK (2010-level). If the deceased used an income year ending before the end of the calendar year, it shall take the place of (bagudforskudt income year), provided the deduction, however, only with effect from the beginning of the calendar year in which the death has occurred (4). The deceased should also have been taxed by a previously deceased spouse's income under section 62, given in addition to the deduction under paragraph 3 1. paragraph, a deduction with a basic amount of EUR 1 900 DKK (2010-level). for each commenced month starting from the beginning of the year of death, up to and including the month in which the førstafdøde spouse has died. (3) 2. paragraph shall apply mutatis mutandis.

(5). Bobeskatnings income is negative, to offset the deficit in positive equity income in the bobeskatnings period, to the extent that it can be accommodated therein.

(6). Base amount in paragraphs 2 to 4 shall be regulated in accordance with Spanish law § 20.

section 30 (a). There are assessed an amount that represents the sum of the tax calculated under section 30 as well as possible transferred tax arrears etc. after withholding § 61, paragraph 3, and section 61 (A) and after deduction of any amounts transferred after withholding section 62 (C), paragraph 2 2. PT.

(2). The deceased's negative tax after personal tax law § 8 a, paragraph 5, that it has not been possible to set off against the deceased's final tax, etc. for the years prior to the year of death, be carried forward for set-off in taxes, etc., as determined according to paragraph 1, to the extent that the amount can be accommodated therein. Any excess amounts are not paid.

(3). In the cases provided for in §§ 24 and 25, included the to the taxed savings surplus corresponding business tax and the provision of short-term relief to the taxed similar cyclical compensatory tax in determining the provisional income tax amounts as referred to in paragraph 4.

(4). Preliminary income tax amounts relating to earnings in the year of death, who has become chargeable before death, or which should be contained by revenues, which are earned before his/her death, see. section 32 (2), credited to the estate. Tax on income that the deceased have previously chosen taxed after withholding tax law § § 48 E and 48 F, however, finally will be at the death.

(5). If the deceased used another income year than the calendar year (staggered income year), counted as provisional taxes in the year of death the amount that fell due before the death, but in the calendar year in which the death occurred. In addition, account shall be taken of income taxes, which would be deducted from revenues generated in the mentioned period of time. If the deceased used a staggered income year, which expired after the end of the calendar year, it came in rather than (forward shifted income year), and if the death occurred on 1 January. January or later in the shifted income year, included also the provisional income tax amounts that became due and payable, or which should be contained by the revenue obtained in the calendar year preceding the year in which the death occurred.

(6). If the estate becomes insolvent as a result of estate tax calculated in accordance with paragraphs 1 to 4 shall be deducted from tax in accordance with paragraph 1-4 for an amount equal to assets minus all liabilities except for estate tax. Acontoudlodninger has been carried out before the end of the estate tax be increased after 1. point with the value of acontoudlodningerne.

(7). In so far as the preliminary income tax amounts as referred to in paragraph 4 cannot be accommodated in the taxes assessed in accordance with paragraphs 1 and 2, they shall be paid to the estate.

(8). Was the deceased married at death, and changed the deceased's share of the joint estate and særbo separately, the deceased was assessed taxes referred to in paragraphs 1 and 2 of the basic regulation. (4) under a for both together and should be distributed between the two whereas according to the ratio between the sum of bobeskatnings income and equity income in the bobeskatnings period, which can be assigned to each of the two boer. Have one stay negative sum of bobeskatnings income and equity income in the bobeskatnings period, the amount in the allocation between the two boer to $ 0. Taxes in accordance with paragraph 3 and section 32, paragraph 2, and after tax depreciation § 40 (C), paragraphs 8-10, credited the bo, in which the corresponding revenue is included.

Deficit



section 31. If bobeskatnings income after set-off of any positive equity income in the bobeskatnings period exhibit a deficit, be paid an amount equal to 30% of the remaining amount to the estate. Furthermore, the remaining negative equity paid tax under section 30 (1), 4. PT.
(2). The total payment in accordance with paragraph 1 may not exceed the sum of the taxes paid by the deceased taxable income and equity income in the two last financial year prior to the death, as well as the taxes, a surviving spouse has paid by taxable income and equity income in the two last financial year before the death, in the year of death and in the income year, which fully covered by boperioden.

(3). Tax on income which is taxed in accordance with the provisions of the withholding Act selected sections 48 (E) and 48 (F), are not included in the inventory of the taxes paid in accordance with paragraph 2.

(4). Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo individually shall be allocated payment referred to in paragraph 1 between the two whereas according to the ratio between the total bobeskatnings income and equity income in the bobeskatnings period in the two boer. Have one stay positive sum of bobeskatnings income and equity income in the bobeskatnings period and the second negative sum shall be paid the full amount for the stay, which has negative sum.

Tax on stock income



section 32. Treasure of the deceased's share of income in the period of reduced bobeskatnings with any deficit in income, see bobeskatnings. section 30, paragraph 5, shall be calculated as follows: 1) 27% of the amount not exceeding the threshold value in personal tax Act section 8 (a), paragraph 1, and 2) 42 per cent of the amount in excess of the threshold value in personal tax Act section 8 (a), paragraph 1.

(2). The contained dividend tax after withholding section 65 is included in determining the provisional income tax amount in section 30 (a), paragraph 4.

(3). Is equity income negative, negative tax is calculated with 1) 27% of the amount not exceeding the threshold value in personal tax Act section 8 (a), paragraph 1, and 2) 42 per cent of the amount in excess of the threshold value in personal tax Act section 8 (a), paragraph 1.

(4). The deceased should also have been taxed by a previously deceased spouse's income under section 62, doubled the threshold for personal tax section 8A (1) and (2) for the purposes of paragraphs 1 to 3.

CFC-income



section 33. Bobeskatnings end of CFC income being taxed separately with 25 per cent section 92 (1), (2) and (4) shall apply mutatis mutandis.

Tax-free compensation for increased energy and environmental taxes and social contributions



section 33 (a) requirements on the amount of the deceased. pursuant to section 1 of the law on tax-exempt compensation for increased energy and environmental taxes deemed finally settled with the establishment of the provisional tax, see. withholding tax law § 42, with such an amount paid before death.

(2). Payment of the deceased's social contributions in the year of death is deemed finally settled with the payment of the provisional arbejdsmarkedsbidrags amount due before his/her death after withholding tax article 50 or which, after withholding section 49 (B) or section 49 D should be contained by income, as the deceased had earned before death.

Chapter 6 the taxation of dividend distribution at the receiver section 34. The rules in this chapter shall apply to the distribution from boer, covered by section 3.

section 35. Skattepligten of distributed assets shall be the responsibility of the recipient of income as from the day following the date on which the estate income tax liability ceases under section 5. By the distribution of interest-bearing assets the recipient in the first income year in which the interest income of the asset falls due, deducting calculated interest income from the last due date prior to the termination of the estate's income tax liability in accordance with § 5 up to and including the day on which the estate's income tax liability has ceased. At the subsequent taxation of beneficiary applies tax legislation general rules with the changes imposed by § § 36-40.

(2). Unless otherwise follows from § § 36-38, be considered a distributed asset acquired by the recipient at the time of release for this tax arises under paragraph 1 1. item, the value at which the asset is included in the inventory of the estate of the basic regulation. However, section 12 of the Act on duties.

Succession



§ 36. The discovery by a distribution of assets from a bo, who is not exempt from taxation pursuant to section 6, a gain, joins the recipient, provided that this is a natural person, of the estate tax position (succederer) without prejudice to sections 37 and 38. Entry into the estate tax position (succession) can not be done, however, to the extent that the gain will be taxed in the estate under section 28 (3) or section 29.

(2). 2) By the subsequent taxation of the recipient of the distribution with the succession is considered a distributed asset acquired by the recipient at the time, to the amount and in the circumstances which, in its time, is acquired by the deceased, lived or when the estate has joined in the surviving spouse's tax position under section 20 (2) of the spouse. Is there in the deceased's estate, or spouse's ejertid been fiscally relevant changes in the status of an asset, the asset is taken over by the beneficiary with regard to such changes. Is that when making the calculated liabilities item in accordance with section 13 (a) on duties relating to the relevant asset, the circumstances with regard to procurement time and intention, which was added to the acquisition because the calculation of passive entry, as a basis for taxation of the asset at the receiver.

(3). By the sale of shares acquired by the distribution of succession, should the recipient for the purpose of calculating rebates after tax profit share section 47, paragraph 1, instead of the transfer sum use the value to which the shares are included in the inventory of the estate of the basic regulation. However, section 12 of the Act on duties.

(4). Is a real estate covered by property tax act profit distributed with succession with respect to gains after property tax law, and profit, there has not been succession with regard to profit after depreciation Act Chapter 3 of buildings belonging to the property or only in a portion of these, the recipient must know the statement of profit or loss on disposal of the property reduce the acquisition cost with the amount corresponding to What death the estate should have reduced the property's acquisition of property taxation profit after § 5, paragraph 4, nr. 1-5, provided that the property had been sold at the time of distribution.

section 37. Distributed there values that exceed the recipient's share in the estate, the distribution with the succession pursuant to section 36, paragraph 1, with regard to the full value only happen, if the recipient is deceased's surviving spouse, cohabitant, see. section 96, paragraph 5, child, grandchild, brother or sister, brother's or sister's child or grandchild, near the employee or former employee, the meaning of near. stock profit taxation Act section 35 and withholding section 33 C (12), or a previous owner, see. stock profit taxation Act section 35 (A) and section 33 (C) withholding tax, paragraph 13. Adoptive and stedbarns conditions be equated with natural kinship. If your receiver is not covered by the in 1. and 2. paragraph referred to persons, distribution of succession under section 36, paragraph 1, only happen in the case of values corresponding to the beneficiary's share of the estate. Surplus distribution shall be deemed within the scope of section 27 and section 35. Included in a distribution assets acquired at different times, the assets acquired shall be deemed to last for mainly being included in the share of distribution, in respect of which after 3. item can succederes.

(2). In determining whether a transfer to an heir or legatee, not included in paragraph 1 1. and 2. paragraph, the said person, in excess of his or her share of the estate, shall take into account the calculated liabilities in accordance with section 13 of the Act on duties (a).

section 38. A distribution beneficiary who is not resident in Denmark, including after a signed double taxation treaty, can only succedere pursuant to section 36, paragraph 1, in so far as the assets after the dividend payout may be taxed in this country, including after a signed double taxation treaty.

Business activities



§ 39. 1) By the distribution of a business can take advance depreciation, as the recipient of the deceased or, if the estate is joined in the surviving spouse's position under section 20(2), the spouse had made after depreciation law, subject to the conditions applicable to him or her. If the company is distributed to multiple recipients, can be one of these take advance depreciation.

(2). Used the deceased or the surviving spouse at the end of the tax year prior to the death year enterprise scheme, see. Business Tax Act Title I, to whom the company distributed, take deposits on account of accumulated surplus at the end of the tax year prior to the year of death. The one to whom a part of the company or one of several businesses, see. Business Tax Act § 2, paragraph 3, distributed, can take it to that part of the business undertaking or the undertaking concerned equal share of deposits on account of accumulated profits. § 10 (3), 2-5. paragraph shall apply mutatis mutandis. Taking over after 1. and 2. section assumes that the receiver itself complies with the requirements of the business tax Act section in.

(3). Used the deceased or the surviving spouse at the end of the tax year prior to the death year capital scheme, see. Business Tax Act Title II, to whom the company distributed, take deposits on cyclical settlement account at the end of the tax year prior to the year of death. The one to whom a part of the company or one of several companies distributed, can take over a proportionate share of deposits on cyclical settlement account. section 11, paragraph 3, 2.-4. paragraph shall apply mutatis mutandis. Taking over after 1. and 2. section assumes that the receiver itself complies with the requirements of the business tax Act Title II.
(4). A beneficiary who fall outside the section 37, paragraph 1 1. and 2. paragraph, the said persons may not take a deposit on account of accumulated profits in accordance with paragraph 2 or a deposit on cyclical settle account in accordance with paragraph 3, which corresponds to his or her share of the estate.

Other rules



§ 40. Interest rates, which the recipient has lived as a result of a liability (a) contoudlodning, are not deductible in the recipient's taxable income.

(2). Amount, as a stay shall pay as interest or dividends of boslod, inheritance or scholarship, is not taxable for the recipient.

(3). If a recipient of a distribution from a bo performs work for the estate, that person must in each income year is taxed by a labour remuneration, corresponding to the payment, which it would be possible to achieve by work of the same nature and extent of the services performed for others.

(4). In cases covered by property value Tax Act § 1, paragraph 3, can the recipient of the taxable income to deduct the portion of any in fact paid rent that does not exceed 250 per cent of property value cat. If the recipient under changed inhabit a property for which a deceased is taxed by the rent value for the rule in section 4 (b) of the Danish State, 2. item, the recipient must take into account the rental value of the property in its taxable income, since the recipient shall be treated as an owner.

Chapter 7 taxation of a surviving spouse or common-law partner § 41. The rules in this chapter shall apply where the deceased leaves a spouse, as the deceased had not been separated from by the death, and the estate of the deceased covered by section 3.

(2). The rules in section 42 (1), (2). section, and section 43 (1), (2) and (4) shall apply mutatis mutandis when the deceased leaves a partner, see. section 96, paragraph 5, and the estate of the deceased covered by section 3.

§ 42. In the death year and subsequent years applies to a surviving spouse tax legislation general rules for persons with the changes imposed by paragraphs 2 and §§ 43-49. For a surviving cohabitant, see. section 96, paragraph 5, applies to tax legislation general rules for persons with the changes brought about by section 43, paragraph 1, 2 and 4.

(2). The surviving spouse is taxed not of gains and losses from the distribution of the surviving spouse's assets to other heirs or legatees in accordance with the deceased. Until the distribution date shall be considered as revenue and expenditure related to the distributed as the surviving spouse's income.

section 43. The surviving spouse is covered by §§ 34-40.

(2). If the surviving spouse has paid interest expenses, etc., due to the deceased's relationship was governed by § 5 equation (8) 1. point, can the costs fully deductible by the surviving spouse in the income year in which the payment is made.

(3). The surviving spouse can take over the deceased's deposits on account of establishment and enterprise account on the applicable conditions for the dead. The surviving spouse must at the latest simultaneously with the submission of the inventory of the estate to express the satisfaction of the Customs and tax administration, on the deceased's deposits will be taken over. In cases where according to the rules laid down in the law on the administration of the estates should not be submitted an inventory, to be made within the time limits, however, the manifestation in section 13, paragraph 2. The surviving spouse is not the deceased's deposits shall be subject to section 9, paragraph 1, no. 3, or section 22 (1) (8). 3. the provisions of paragraph 4. By the distribution of real estate foreign exchange gain applies to section 22 (4).

Business activities



§ 44. If the surviving spouse in between period has operated a business that belonged to the deceased, can the estate require that the surviving spouse to his taxable income in the year of death must take into account an amount equal to the payment which should be granted to others for the performance of a work of the same nature and scope. Similarly, if the surviving spouse in between period has participated significantly in the operation of a business that belonged to and was largely driven by the deceased.

(2). If the deceased in between period has operated a business that belonged to the deceased's surviving spouse, the surviving spouse in his or her taxable income for the year of death to deduct an amount equal to the payment which should be granted to others for the performance of a work of the same nature and scope. Similarly, if the deceased in between period has participated significantly in the operation of a business that belonged to and was largely driven by the surviving spouse. For the purposes of 1. and 2. point, it is a condition that an equivalent amount is counted by an independent assessment of the deceased's income in between period under section 13 of the basic regulation. § 9 (1) (8). 7, or rank as bobeskatnings income under section 22 (1) (8). 7. § 45. 1) if the deceased, at the end of the tax year prior to the year of death drives a business belonging to the surviving spouse, the surviving spouse with effect from the beginning of the year of death take advance depreciation, as the deceased had made after depreciation law, subject to the conditions applied to the deceased.

(2). nvendte deceased business scheme, see. Business Tax Act Title I, at the end of the tax year prior to the death year on income from a company that belongs to the surviving spouse, the surviving spouse with effect from the beginning of the year over the role of death in the deceased's tax position with regard to deposit on the account of accumulated profits, deposit account and intercompany account at the end of the tax year prior to the year of death.

(3). Paragraph 2 shall apply mutatis mutandis when the undertaking concerned constitutes one of several businesses, see. Business Tax Act § 2, paragraph 3. Instead of the deposit in the account of accumulated profits, deposit account and intercompany account at the end of the tax year prior to the year of death be included a proportionate part thereof, calculated as the ratio of the share of capital base by the end of the tax year prior to the death year, attributable to the said company, and the entire capital base by the end of the tax year prior to the year of death. § 10 (3), 3.-5. paragraph shall apply mutatis mutandis.

(4). Used late capital scheme, see. Business Tax Act Title II, at the end of the tax year prior to the death year on income from a company that belongs to the surviving spouse, the surviving spouse with effect from the beginning of the year over the role of death in the deceased's tax position with regard to deposits on cyclical settlement account at the end of the tax year prior to the year of death.

(5). Paragraph 4 shall apply mutatis mutandis when the undertaking concerned constitutes one of several companies. section 11, paragraph 3, 2.-4. paragraph shall apply mutatis mutandis.

§ 46. Used the surviving spouse at the end of the tax year prior to the death year enterprise scheme, see. Business Tax Act section I, on both the income from a business that belonged to the deceased, as income from a business that belongs to the surviving spouse, apply 2.-4. PT capital base by the end of the tax year prior to the death year shall be reduced by a prorated share, calculated in accordance with the rules laid down in section 10, paragraph 3 3. and (4). item deposit on account of accumulated profits and deposit account at the end of the tax year prior to the death year shall be reduced by a prorated share, calculated in accordance with the ratio of the share of capital base by the end of the tax year prior to the year of death, which can be attributed to the transferred business, and the entire capital base by the end of the tax year prior to the year of death. § 10 (3), 3.-5. paragraph shall apply mutatis mutandis.

(2). Used the surviving spouse at the end of the tax year prior to the death year capital scheme, see. Business Tax Act Title II, on both the income from a business that belonged to the deceased, as income from a business that belongs to the surviving spouse, apply 2. and (3). item held in cyclical settlement account at the end of the tax year prior to the year of death be shared under the terms of the share of capital base by the end of the tax year prior to the death year, attributable to the deceased owned the company, respectively, and the remaining business. section 11, paragraph 3 3. and (4). paragraph shall apply mutatis mutandis.

§ 47. If the deceased's company, for which, in the tax year prior to the year of death has taken place of taxation according to the rules of corporate tax Act Title I, distributed to the surviving spouse, can this take over deposits on deposit account. Distributable part of the company or one of several businesses, see. Business Tax Act § 2, paragraph 3, to the surviving spouse, the spouse can take over the to that part of the undertaking or the undertaking in equal part by deposit account. section 45 (3), 2. and (3). paragraph shall apply mutatis mutandis. If the surviving spouse in connection with the distribution of a company, a part of a company or one of several companies takes over deposits on account of accumulated profits, see. § 39, paragraph 2, should the spouse also take deposits on deposit account as mentioned in 1. and 2. PT.
section 48. Used the surviving spouse at the end of the tax year prior to the death year enterprise scheme, see. Business Tax Act Title I, or capital return mechanism, see. Business Tax Act Title II, on income from a business that belongs to the surviving spouse even applies the rules in corporate tax Act section I section II respectively with the changes imposed by paragraphs 2 and 3.

(2). Distributed an economic activity as referred to in paragraph 1 to other heirs or legatees in accordance with the deceased, included deposits on account of accumulated surplus at the end of the tax year prior to the death each year with the addition of the corresponding business tax for the amount to be taxed under section 10 (1) or section 11, paragraph 1, respectively, article 24, paragraph 1, or article 25, paragraph 1. 1. paragraph and § 10 (3), 2-5. paragraph shall apply mutatis mutandis when the distribution includes a portion of a business or one of several businesses, see. Business Tax Act § 2, paragraph 3. § 10 (4) 1. paragraph, respectively, section 24, paragraph 4, 1. paragraph and section 46 (1), 2.-4. paragraph shall apply mutatis mutandis.

(3). Distributed an economic activity as referred to in paragraph 1 to other heirs or legatees in accordance with the deceased, included deposits at economic settlement account at the end of the tax year prior to the death each year with the addition of the corresponding economic compensatory tax for the amount to be taxed under section 10 (1) or section 11, paragraph 1, respectively, article 24, paragraph 1, or article 25, paragraph 1 1. paragraph and section 11, paragraph 3, 2.-4. paragraph shall apply mutatis mutandis when the distribution includes a portion of a business or one of several businesses. § 11 (4) 1. paragraph, respectively, § 25, (4) 1. paragraph and section 46 (2), 2. and (3). paragraph shall apply mutatis mutandis.

Deficit



§ 49. Deficit in income or in the deceased bobeskatnings taxable income of between period cannot be deducted in the surviving spouse's taxable income.

(2). Deficit in the surviving spouse's taxable income in the year of death and the subsequent income year may not be deducted from income or bobeskatnings in the deceased's taxable income for the period in between.

Tax calculation in the death year



§ 50. (Repealed).

Entry into the grace arrangements



§ 51. In cases where after the stock profit taxation Act section 39 was granted deferment of payment of taxes in accordance with the stock profit taxation Act § 38, in cases where section 38 has been granted in accordance with the foreign exchange gain deferment of payment of taxes, calculated in accordance with section 37 of the Act, and the foreign exchange gain in cases where after withholding § 73 E has been granted deferment of payment of taxes after real estate profit taxation Act section 6 (B), the surviving spouse can join the grace scheme under the conditions applicable to the deceased.

Chapter 8 Insolvent estates of § 52. When the bankruptcy court pursuant to section 69 of the law on the administration of the estates have taken a decision on a stay of proceedings covered by article 2, paragraph 1, no. 1-4 or 6, is death the estate irrespective of the market value of assets exempt from paying income tax on income under section 4, including tax on stock income within the meaning of section 4 of the Act (a) personal tax and tax on CFC income within the meaning of section 4 of the Act b. personal tax Included dividend tax after withholding section 65 shall be refunded except for the estate. The rules laid down in Chapter 4 shall apply without prejudice to article. However, paragraph 2. For the surviving spouse shall apply the rules laid down in Chapter 7.

(2). Final assessment of income in between period under section 13 may not be required. Requirements on the final assessment of the income in between period, made before the bankruptcy court took the decision on the proceedings lapse. Is made final assessment of a deceased in accordance with §§ 13-16 before the bankruptcy court took the decision on the proceedings, shall be repealed, without prejudice to any taxation. However, 4. and 5 paragraph any amount by which the estate has paid pursuant to section 15, paragraph 4, shall be deemed as final payment of the deceased's income taxes for the period, etc. and are not paid to medium lived. Any amount that is paid to the estate of 15, paragraph 5, shall not be refunded.

(3). Taxation has been carried out in accordance with §§ 4-51 or §§ 58-65, lifted such taxation, if the bankruptcy court shall make provision for death the estate as a whole must be resumed and be subject to insolvency proceedings. (2), (4). and 5. paragraph shall apply mutatis mutandis.

(4). Solvent, surpasses the death will be lived from the time when the creditors are covered or secured coverage for treatment in accordance with the rules of solvent estates. Is the estate under section 6, paragraph 1, shall be exempt from the tax, however, only be made final assessment of medium period if this follows from section 13, paragraph 5, or if the estate requires it, see. section 13, paragraph 2. The estate claims under section 13, paragraph 2, shall be made no later than simultaneously with the submission of the inventory of the estate of the basic regulation. section 68, paragraph 3, of the law on the administration of the estates.

Chapter 9 the estates with limited tax liability § 53. The rules in this chapter shall apply where an estate is covered by section 2 (1) (8). 5. the provisions of paragraph 2. In the cases referred to in paragraph 1 takes the rules of § § 3-51 as well as §§ 84 to 96 apply mutatis mutandis, without prejudice. However, sections 54 to 57.

§ 54. As death's estate income be considered regardless of § 4, paragraph 1, only income, as covered by section 2 or the hydrocarbon Tax Act, withholding tax, and as Denmark does not after a concluded double-taxation treaty is barred from taxing.

(2). Was the deceased married by the death shall be deemed to be the deceased's share of the joint estate, and the deceased's særbo regardless of § 4, paragraph 4, always for one bo.

(3). The death of the estate tax liabilities includes income regardless of § 5 (1), income from the day following the day of death, up to and including the day on which the last asset that is subject to withholding tax Act § 2 (1) (8). 4 or 5, or of the hydrocarbon Tax Act, distributable.

(4). In deciding whether the conditions for the tax exemption under section 6, paragraph 1, are met, counted only assets and liabilities subject to withholding tax Act § 2 (1) (8). 4 or 5, or of the hydrocarbon Tax Act, as Denmark does not after a concluded double-taxation treaty is barred from taxing.

(5). Notwithstanding the provisions of paragraph 4 shall always be subject to taxation if the estate special inventory as referred to in section 57 is not submitted within 2 years and 3 months after the death.

Exempt estates



§ 55. If the estate is exempt from taxation pursuant to section 6 of the basic regulation. § 54, paragraph 4, the provisions of §§ 7-18 and § § 34-51 apply mutatis mutandis, without prejudice. However, paragraphs 2 and 3.

(2). There can be no final assessment required under section 13 of the income referred to in § § 48 B withholding, 65, 65 (A) and 65 C, hydrocarbon Tax Act section 21 (2) and section 9, paragraph 1, of the law on the taxation of seafarers. Tax on income as stated in 1. paragraph becomes final upon the taxpayer's death.

(3). The time limit referred to in section 13, paragraph 2, shall not apply, in accordance with article 3. section 57 (2), nr. 4. for the purposes of section 13, paragraph 3, shall enter the specific inventory referred to in section 57, paragraph 1, instead of an inventory of the deceased's assets and liabilities on the death day.

Not exempt estates



section 56. If the estate is not exempt from tax under section 6 of the basic regulation. § 54, paragraph 4, the provisions of §§ 19-51 apply mutatis mutandis, without prejudice. However, paragraphs 2 and 3.

(2). Income withholding tax law as referred to in § § 48 B, 65, 65 (A) and 65 C, hydrocarbon Tax Act section 21 (2) and section 9, paragraph 1, of the law on the taxation of seafarers are not included in the inventory of the bobeskatnings income. Tax on income as stated in 1. paragraph becomes final upon the taxpayer's death.

(3). By statement of taxes paid under section 31, paragraph 2, included Danish tax alone. Be taken into account when calculating taxes paid as referred to in paragraph 2 2. PT.

Inventory and tax return



§ 57. Not later than 3 months after the distribution of the last asset subject to the withholding tax Act § 2 (1) (8). 4 or 5, or the hydrocarbon Tax Act must submit a special inventory for estate tax and customs administration.

(2). The inventory of the estate should include: 1) indication of the deceased's identity and of the death day.

2) Inventory of estate taxable assets and net worth, with an indication of the value of the distribution, as well as an indication of when the individual assets are distributed.

3) information on to whom the assets are distributed.

4) For boer, who according to the inventory of the estate is exempt from taxation pursuant to section 6 of the basic regulation. § 54, paragraph 4, an indication of whether the required closing tax recruitment of middle period under section 13. Required final tax recruitment, there must at the same time carried out a tax return for the period in between.

(3). Whereas, according to the inventory of the estate is not exempt from tax under section 6 of the basic regulation. § 54, paragraph 4, must at the same time, with the inventory of the estate make a tax return referred to in article 6. § 85. 1. paragraph shall apply mutatis mutandis for should fall within the scope of § 54, paragraph 5.

(4). For the purposes of this law, provisions for inventories, the inventory referred to in paragraph 1 shall enter the time of the distribution of the last active instead of the reference date. Previously made distributions is considered a conto-distributions, since the provision on reporting of the a conto-distributions in § 5, paragraph 2, however, does not apply.

Title III Undivided bo etc.

Chapter 10 taxation of the surviving spouse § 58. The rules in this chapter shall apply where the deceased leaves a spouse, as the deceased had not been separated from by the death, and when
1 past community property of the spouses and divorce) separate property shall be given to the surviving spouse to undivided bo, 2) death the estate of førstafdøde shall be given to the surviving spouse under section 22 of the law on the administration of the estates, 3) death the estate of førstafdøde shall be given to the surviving spouse under section 34 of the law on the administration of the estates, or 4) the surviving spouse, incidentally, is the only legal heir after førstafdøde.

(2). The rules in this chapter shall also apply when a started real change within the scope of this Act Title II is completed by the estate of førstafdøde will be taken over by the surviving spouse to undivided bo, or know that the surviving spouse inherits the entire estate under inheritance law § 11 (1) and (2) of the basic regulation. However, paragraph 4. 1. paragraph shall not, however, apply if before a takeover to undivided bo is switched with one or more descendants after førstafdøde. There has been the taxation of the income of the deceased in between period after §§ 13-16, is repealed such taxation. Any amount that has been paid by the estate under section 15, paragraph 4, shall be repaid to the surviving spouse. Any amount that has been paid by the estate under section 15, paragraph 4, shall be repaid to the surviving spouse. Any amount that is paid out to the estate under section 15, paragraph 5, genopkræves of the surviving spouse.

(3). When the deceased leaves both the marital property, including divorce, separation of assets, as completely separate property of the spouses shall be deemed to be joint property and separate property divorce for one date b.o. (common estate) and the deceased's previous complete separate property for one bo (særboet). If both common lived as særboet will be taken over by the surviving spouse in accordance with paragraph 1 or paragraph 2, 1. point, however, apply the rules laid down in this chapter, since deceased, in which case only considered to leave himself one bo. If one of the Boers is taken over by the surviving spouse in accordance with paragraph 1 or paragraph 2, 1. point, while the second is connected by boudlæg under section 18 of the law on the administration of the estates, applies the rules laid down in this chapter, see. However, section 80. If the estate is taken over by the surviving spouse in accordance with paragraph 1 or paragraph 2, 1. point, while the særboet switch, applies the rules laid down in this chapter with the changes imposed by § § 67-70.

(4). To the extent the extradition in accordance with paragraph 1 shall include assets and liabilities arising from førstafdødes complete separate property, these are regarded for the purposes of applying the rules laid down in this law as coming from the førstafdødes share of the spouses ' joint property to date.

(5). When death estate of førstafdøde shall be given to the surviving spouse in accordance with paragraph 1, nr. 4, can the surviving spouse by derogation from paragraph 1, choose, that taxation must be done in accordance with title II. Statement that the surviving spouse would taxation in accordance with section II, should be submitted at the same time as the filing of a statement of assets and liabilities of the deceased on the day of death.

The surviving spouse's entry into the deceased's tax position



section 59. The surviving spouse joins in the deceased's tax position with regard to the assets and liabilities, which belonged to the deceased. By the taxation of the surviving spouse shall be deemed to be assets and liabilities before death belonged to the deceased, for the profession of the surviving spouse at the time, to the amount and in the circumstances by which they are acquired by the deceased at the time. Is there in the deceased's ejertid been fiscally relevant changes in an asset or passivs status of the owner, the asset or liability is taken over by the surviving spouse with regard to such changes.

(2). 1) the surviving spouse may, notwithstanding paragraph 1, decide not to join the deceased's tax position with regard to: 1) the deceased's advance depreciation after depreciation law.

2) Deceased deposits on account of establishment and enterprise account.

(3). Statement to the surviving spouse under paragraph 2 does not want to join the deceased's tax position, to be provided to the satisfaction of the Customs and tax administration, most recently while making a Fortune list as referred to in section 22 of the law of inheritance or a statement of assets and liabilities of the deceased on death day filed with the bankruptcy court.

(4). If the deceased, at the end of the tax year prior to the year of death drives a business arises, the surviving spouse with effect from the beginning of the year of death the deceased's tax position with regard to the company.

(5). Deficit in the førstafdøde spouse's income in the years prior to the year of death and the death year may be transferred to the surviving spouse's deduction from income under the rules, which would have been applicable for førstafdøde.

Income statement for the surviving spouse



section 60. The surviving spouse's income is calculated after tax legislation general rules, without prejudice to paragraph 2 or § 61.

(2). Income in the interim period that relate to a commercial activity, be taken into account in the income statement for the spouse who has driven or largely have driven company. Income in the year of death, which relates to an undertaking as referred to in section 59 (4), is calculated for both spouses together for the entire year of death. If the spouses for the year of death was registered with the application of the rules in advance withholding tax Act section 25 (A), paragraph 3, concerning the co-working spouse an amount transferred from spouse, who largely has operated the company, to the other spouse. The amount makes up 1/12 of the advance amount for each commenced month registered from the beginning of the year of death, up to and including the month in which the death occurred. The income is distributed proportionally between the spouses.

section 61. When the surviving spouse's acquisition of immovable property applies to foreign exchange gain section 22 (4).

The deceased's income in between period



§ 62. The deceased's income in between period is taxed with the surviving spouse. The surviving spouse is taxed, however, not of income that the deceased has chosen taxed after withholding tax law § § 48 E and 48 F.

(2). The deceased's income in between period is calculated after tax legislation general rules, see. However, paragraphs 3 to 6, § 59, paragraph 4, and section 60, paragraph 2.

(3). The deceased's employment deductions after tax law § 9 (J) and, in particular, the transport deduction after equation section 9 C, paragraph 4, shall be calculated on the basis of actual income in between period in accordance with the rules, which would have been applicable if the death had not occurred.

(4). In the deceased's income for the period included between the start-up account deposits and entrepreneurial account deposits including appendix after the start-up account section 11, paragraph 1, as the surviving spouse does not want to take over, see. section 59 (2), nr. 2. the provisions of paragraph 5. If the deceased used a staggered income year ended before the end of the calendar year, it came in rather than (bagudforskudt income year), and the death has taken place after the expiry of the shifted income year, but by the end of the calendar year concerned, shall be taken to mean both the death year as between period for the purposes of rules in this chapter notwithstanding section 96, paragraphs 2 and 3, as the period from the end of the last financial year, up to and including the day of death.

(6). Deficit in the surviving spouse's income in the income year in which the førstafdøde has died and in the years ahead for doing so can be transferred to a deduction of førstafdødes income in between period in accordance with the rules, which would have been applicable if the death had not occurred.

Tax calculation in the year of death, etc.



section 63. In the calculation of the surviving spouse's income taxes for the income year in which the death has occurred, shall be made, on the one hand, an assessment of the deceased's income and, on the other hand, an assessment of the surviving spouse's income. Income tax is calculated on the basis of each of the two employments, since the municipal income tax and church tax, in respect of the deceased's tax recruitment, is calculated with the percentages applied to the deceased, and as far as the surviving spouse tax recruitment, using the rates that apply to the surviving spouse. The surviving spouse then must correspond with the sum of the calculated tax amount.

(2). Personal tax Act section 14, paragraph 1, if conversion to full-year income, etc., shall apply to the calculation of income tax on the income of the deceased. The deceased's capital income in between period is included, however, in annual income without conversion. Have one spouse negative capital income, deducted this amount in the other spouse's positive capital income in determining the calculation bases after personal tax law §§ 6, 7 and 7A.

(3). The tax value of unused personal deduction of one of the spouses may be used for the reduction of the other spouse's taxes.

(4). In the calculation of tax for personal tax law § 5, nr. 2, in the year of death, see personal tax law § 7, paragraph 5, shall apply, without prejudice to article. However, paragraph 9. In the calculation of tax for personal tax law § 5, nr. 3, in death the year unused deduction of one of the spouses is transferred to the increase of the other spouse's deduction for personal tax law § 7 a, paragraphs 3 and 6.

(5). In the calculation of the deduction for personal tax law § 11 of the death year finds personal tax law § 11, paragraphs 3 and 4 shall apply without prejudice to article. However, paragraph 9.

(6). In the calculation of compensation according to § 26 in Spanish death year finds personal tax Act section 26, paragraphs 4, 5 and 7 shall apply, without prejudice to article. However, paragraph 9.
(7). Unused deduction referred to in paragraph 3-6 relating decedent is made up of deceased's unused deductions in the calculation of annual tax. If the deceased used a staggered income year, which expired after the end of the calendar year, it came in rather than (forward shifted income year), and death will take place on 1. January or later in the shifted income year, matches the unused deduction referred to in paragraph 3-6 to the deceased's unused deductions when calculating the annual tax for the calendar year in which the staggered income year in lieu of.

(8). If equity income in the year of death of one of the spouses is lower than that in the Spanish section 8A (1) and (2), referred to the basic amount, the other spouse's basic amount shall be increased with the amount of the difference, up to a maximum of the basic amount.

(9). (2) 3. paragraphs, and paragraphs 3 to 8 shall not apply, if the spouses were not cohabiting at the time of death, or if the surviving spouse is cohabitating with a new spouse at the end of the year of death.

section 64. The deceased's remaining business tax can be transferred to the surviving spouse under section 10, paragraph 4, of the corporate tax act. The deceased's remaining cyclical countervailing tax may be transferred to the surviving spouse under section 22 (b), paragraph 6, of the corporate tax act.

(2). The deceased's negative tax after personal tax law § 8 a, paragraph 5, may, in so far as it has not been possible to set off against the deceased's final tax for the years prior to the year of death or in the final tax in respect of the deceased between the period, shall be transferred to the surviving spouse tax offset.

(3). Preliminary income tax amounts that are paid for by one of the spouses before death, credited to the surviving spouse. Tax on income in the year of death, as the deceased has chosen taxed after withholding tax law § § 48 E and 48 F, however, finally will be at the death.

(4). When death stayed after førstafdøde is handed over to the surviving spouse under section 22 of the law on the administration of the estates of the basic regulation. section 58 (1) (8). 2, falls to excess tax for death year and previous income year the spouse without estate.

Entry into the grace arrangements



section 65. In cases where after the stock profit taxation Act section 39 was granted deferment of payment of taxes in accordance with the stock profit taxation Act § 38, in cases where section 38 has been granted in accordance with the foreign exchange gain deferment of payment of taxes, calculated in accordance with section 37 of the Act, and the foreign exchange gain in cases where after withholding § 73 E has been granted deferment of payment of taxes after real estate profit taxation Act section 6 (B), the surviving spouse can join the grace scheme under the conditions applicable to the deceased.

Distribution



§ 66. The surviving spouse's income tax liabilities relating to revenue and expenditure of the assets distributed to other heirs or legatees in accordance with the deceased, shall cease on the reference date in the inventory of the estate of the basic regulation. However, paragraphs 2 and 4. Interest, payable before the reference date, as well as interest calculated from the last due date up to and including the reference date shall be included in the surviving spouse's income. If the assets and net worth after trading value at the reference date in the inventory of the estate exceed those referred to in article 6, paragraph 1, referred to the basic amount, the provisions of sections 28 and 29, with regard to the distributed assets, mutatis mutandis, to the surviving spouse's income statement.

(2). By acontoudlodning the surviving spouse's income tax liability ceases on the distributed on distribution day, if the spouse gives Customs and tax administration in writing about acontoudlodningen. The notification must be submitted within 4 weeks after distribution day, as the deadline for the submission of notification to expire no sooner than 4 months after the date of succession the extradition from the bankruptcy court. The notification shall contain the following information: 1) Distribution day.

2) What assets and liabilities acontoudlodningen include.

3) who have received acontoudlodning.

4) value of the distributed assets and liabilities on distribution day.

(3). By a contoudlodning after paragraph 2 shall (1), (2). and (3). paragraph, mutatis mutandis.

(4). Tax Minister may lay down rules that would exempt certain types of assets for reporting obligation in accordance with paragraph 2. The surviving spouse's income tax liabilities relating to such assets ceases on distribution day.

(5). If the bankruptcy court pursuant to section 31, paragraph 2, or section 66, paragraph 3, of the law on the administration of the estates have allowed that statement regarding the defined parts of the estate shall be made after the end of the estate, persists the surviving spouse's tax liability with regard to the income and expenses attributable to the share of the estate, up to and including the reference date in the supplementary declaration. (1), (2). and (3). paragraph shall apply mutatis mutandis.

(6). Skattepligten of distributed assets shall be the responsibility of the recipient of income as from the day following the date on which the surviving spouse's income tax liability ceases after paragraph 1-5. sections 35, 39 and 40 shall apply mutatis mutandis. If the assets and net worth after trading value at the reference date in the inventory of the estate exceed those referred to in article 6, paragraph 1, referred to the basic amount, see also §§ 36-38 mutatis mutandis.

Chapter 10 (A) (repealed) section 66 (a) (Repealed).

Chapter 11 Change of førstafdødes særbo § 67. The rules in this chapter shall apply to the deceased særbo, when this switch without the surviving spouse acquires it under section 58 (1) or (2) 1. point, while the community is taken over by the surviving spouse under section 58 (1) or (2) 1. PT.

(2). The rules laid down in articles 3 to 6 shall apply to the estates referred to in paragraph 1.

(3). If the estate is exempt from taxation under section 6, the provisions of §§ 7-18 application with the changes brought about by section 68.

(4). If the estate is not exempt from tax under section 6, the provisions of §§ 19-33 apply with the changes imposed by section 69.

(5). For recipients of a distribution from a bo, which is covered by paragraph 1, apply §§ 34-40.

(6). For the surviving spouse applies to sections 59-65 with the changes brought about by section 70. In so far as the surviving spouse receives distribution from a bo, which is covered by paragraph 1, however, instead § § 41-48 as well as § 51.

(7). Depart the surviving spouse at death in the same year as førstafdøde, see section 7, 2. paragraph, section 8, 3. paragraph, article 16, paragraph 4, article 19, paragraph 2 2. paragraph, and (3), 2. section, and section 32, paragraph 4, shall not apply, in so far as the amounts are entered in the change of førstafdødes særbo pursuant to this chapter.

Exempt should



section 68. The rules in § § 8-18 shall only apply to the deceased's income and expenses, to the extent that they are derived from the deceased's complete separation of assets.

(2). By statement of preliminary income tax amount under section 15, paragraphs 4 and 5, shall be taken into account only taxes under section 15, paragraph 3, article 16, paragraphs 2 and 3, as well as tax after depreciation § 40 (C), paragraphs 8-10. Taking into account only in so far as the corresponding revenue is included in særboet.

Not exempt should



section 69. The rules laid down in §§ 19-33 shall apply only to the deceased's income and expenditure to the extent that they are derived from the deceased's complete separation of assets.

(2). By statement of preliminary income tax amount pursuant to section 30 (a), paragraph 4, shall be taken into account only taxes pursuant to section 30 (a), paragraph 3, article 32, paragraphs 2 and 3, as well as tax after depreciation § 40 (C), paragraphs 8-10. Taking into account only in so far as the corresponding revenue is included in særboet.

The surviving spouse



section 70. The surviving spouse is notwithstanding section 62 (1) is not liable to tax on the income and expenditure of the deceased in between period, to the extent that they are derived from the deceased's complete separation of assets.

(2). For the purposes of clause 64, paragraph 3, be credited to the surviving spouse of the deceased advance taxes except the tax amount under section 68, paragraph 2, or section 69, paragraph 2, is assigned to særboet.

Chapter 12 Switch of undivided bo in the surviving spouse alive § 71. The rules in this chapter shall apply in connection with change of the undivided live in the surviving spouse alive.

(2). For the purposes of the other provisions of this law should fall within the scope of this chapter shall enter the date of the Court's receipt of the switch switch application instead of death day.

(3). If the surviving spouse changes with all heirs and legatees in accordance with førstafdøde (completely switch), the provisions of § § 3-6 and § § 19-52 application of the basic regulation. However, sections 72-75.

(4). If the surviving spouse switches with one or more heirs or legatees in accordance with førstafdøde, and then on the new estate will be taken over to the undivided living, or if the switch is completed by the surviving spouse inherits the entire estate under inheritance law § 11 (1) and (2) of the basic regulation. However, paragraph 4, the provisions of §§ 59-66 application, see. However, paragraph 5.

(5). If before the first takeover for undivided bo is switched with one or more descendants after førstafdøde, the provisions of §§ 41-51 application as far as the surviving spouse, while § § 34-40 shall apply to recipients of the distribution.

Completely switch



section 72. As the uskiftede's income be considered regardless of § 4, paragraph 1, only gains and losses from distribution to other heirs and legatees in accordance with førstafdøde than the surviving spouse.
(2). The uskiftede bo is exempt from taxation if it meets the conditions referred to in article 6. § 6. If a særbo after førstafdøde is changed in the immediate connection with the death, applied thresholds in article 6, paragraph 1, however, on the sum of the uskiftede live and deceased særbo. With assets and net wealth value at the reference date in boopgørelserne, since article 6, paragraph 2, however, shall apply. 2. and 3. paragraph shall not apply in so far as the surviving spouse's patrimony of førstafdødes særbo is entered into the uskiftede bo.

(3). An undivided bo, who is not exempt from tax under section 6, be taxed notwithstanding section 19, paragraph 2, only the income referred to in paragraph 1 in boperioden. Income is calculated as a whole for the entire boperioden.

(4). In the estate tax is given a bofradrag with a basic amount of EUR 62300 USD (2010-level). There are no deductions referred to in section 30, paragraphs 2 and 3.

(5). The basic amount referred to in paragraph 4 shall be adjusted in accordance with the Spanish law § 20.

section 73. The surviving spouse is taxed in the boperioden of the revenue and expenditure of the assets that are involved during the shift. The surviving spouse is taxed, however, not of gains and losses from distribution to other heirs and legatees in accordance with førstafdøde.

§ 74. Used the surviving spouse at the end of the tax year prior to the year imødekommelses business scheme or capital return scheme on a company that is part of the estate, including rules in corporate tax Act section I section II respectively with the changes imposed by paragraphs 2 and 3.

(2). Distributed an economic activity as referred to in paragraph 1 to other heirs or legatees in accordance with the deceased, included deposits on account of accumulated surplus at the end of the tax year prior to the year in which the bankruptcy court has received the petition for change, plus the corresponding business tax and deduction of a basic amount of EUR 152,200 USD (2010-level) to the surviving spouse's personal income for the imødekommelses year. § 10 (1), (3). paragraph shall apply mutatis mutandis. The distribution includes a portion of a business or one of several businesses, see. Business Tax Act § 2, paragraph 3, shall 1. and 2. paragraph and § 10 (3), 2-5. paragraph, mutatis mutandis. § 10 (4) 1. paragraph, respectively, section 24, paragraph 4, 1. paragraph and section 46 (1), 2.-4. paragraph shall apply mutatis mutandis.

(3). Distributed an economic activity as referred to in paragraph 1 to other heirs or legatees in accordance with førstafdøde shall be held in cyclical settlement account at the end of the tax year prior to the year in which the bankruptcy court has received the petition for change, plus the corresponding cyclical compensatory tax and deduction of a basic amount of EUR 152,200 USD (2010-level) to the surviving spouse's personal income for the year in which the bankruptcy court has been received by the switch application. The distribution includes a portion of a business or one of several businesses, find 1. paragraph and section 11, paragraph 3, 2.-4. paragraph, mutatis mutandis. § 11 (4) 1. paragraph, respectively, § 25, (4) 1. paragraph and section 46 (2), 2. and (3). paragraph shall apply mutatis mutandis.

(4). In the in (2) and (3) in the cases referred to shall be deducted in the surviving spouse's final tax, etc. for the income year in which the bankruptcy court has received the petition, the switch to the taxed profits corresponding business tax respectively the to the taxed provision corresponding cyclical compensatory tax. Business Tax Act section 10, paragraph 3 3. paragraph, respectively, section 22 (b), (5), 2. paragraph shall apply mutatis mutandis.

(5). The basic amount referred to in paragraphs 2 and 3 shall be adjusted in accordance with the Spanish law § 20.

§ 75. Deficit in bobeskatnings the income may not be deducted from the surviving spouse's taxable income. If bobeskatnings has an income deficit, section 31 shall apply mutatis mutandis.

(2). Deficit in the surviving spouse's taxable income in the year of death and the subsequent income year may not be deducted from the income bobeskatnings.

Title IV Chapter 13 Boudlæg



§ 76. The rules in this section shall apply where the estate of a deceased person is connected by boudlæg under section 18 of the law on the administration of the estates of the basic regulation. However, this article 58, paragraph 3 3. paragraph if the deceased at his death was unmarried, section 77 applies. If the deceased was unmarried, not apply §§ 78 and 79. For recipients of boudlæg section 80 applies.

Lone



§ 77. If the deceased was unmarried, separated or leaves a spouse who was not cohabiting with the deceased either by the end of the most recent income year prior to death or by death, there is no assessment on the last financial year prior to death or between period. Excess tax for the tax year prior to death, are not due for payment at death, are not paid.

(2). The deceased's requirements on the amount under section 1 of the law on tax-exempt compensation for increased energy and environmental taxes and charges relating to the most recent income year prior to death and respect between the period considered finally settled with the establishment of the provisional tax, see. withholding tax law § 42, with such an amount, paid respectively in the most recent income year prior to death and in between period.

(3). Payment of the deceased's social contribution relating to the most recent income year prior to death and respect between the period considered finally settled with the payment of the provisional arbejdsmarkedsbidrags amount due before his/her death after withholding tax article 50 or which, after withholding section 49 (B) or section 49 D should be contained by income, as the deceased had earned before death.

Not single



§ 78. Was deceased by death married and not separated, and samlevede with the deceased spouse at the end of the most recent income year prior to death, then tax recruitment on the deceased's last completed year prior to death in accordance with the General rules on the subject. Tax kontrollovens § 5, paragraph 3, shall apply mutatis mutandis. The surviving spouse shall not be liable for any tax claim against the deceased. Any excess taxes not due prior to his/her death, shall be paid to the surviving spouse without on the estate. If the deceased used another income year than the calendar year (staggered income year), apply 4. point for excess tax relating to the calendar year preceding the calendar year in which the death occurred.

(2). Was deceased by death married, not separated and cohabiting with the surviving spouse, the provisions of §§ 7-18 apply mutatis mutandis. Final assessment of medium period, see. section 13, may, however, only required by the surviving spouse. The surviving spouse shall not be liable for any tax claim against the deceased. Any excess is the property of the surviving spouse without tax on the estate.

(3). The deceased's requirements on the amount under section 1 of the law on tax-exempt compensation for increased energy and environmental taxes and charges relating to the period between deemed finally settled with the establishment of the provisional tax, see. withholding tax law § 42, with such an amount paid before death.

(4). Payment of the deceased's social contributions relating to the period between deemed finally settled with the payment of the provisional arbejdsmarkedsbidrags amount due before his/her death after withholding tax article 50 or which, after withholding section 49 (B) or section 49 D should be contained by income, as the deceased had earned before death.

The surviving spouse



§ 79. In the year of death and subsequent income year is the surviving spouse income after tax legislation general rules for individuals.

Disclosure of assets, etc.



section 80. Income of assets handed over from a deceased estate, pursuant to section 18 of the law on the administration of the estates will be taxed at the recipient of boudlægget from the day after the death. By taxation of income as stated in 1. points, including at the beneficiary's disposal of an asset that is issued pursuant to section 18 of the law on the administration of the estates, the tax legislation general rules.

(2). By boudlæg for the deceased's surviving spouse can this take over the deceased's deposits on account of establishment and enterprise account on the applicable conditions for the dead.

Title V Resumption Chapter 14



§ 81. At the resumption of a stay applies to rules laid down in title II or III. However, paragraphs 2 to 4 and sections 82 and 83. For the purposes of applying the limits after this Act, there shall be regulated in accordance with Spanish law § 20, used the regulated amount, which was or would have been applicable for the resumed bo.

(2). Income skattepligten for a genoptagelsesbo covered by § 3 includes revenues and expenses of the property covered by the resume lived, in the period from the death of the reference date in the inventory of the estate the revising lived, since section 5, paragraphs 2 to 5, however, shall apply mutatis mutandis.

(3). A genoptagelsesbo covered by section 3, is exempt from taxation if it meets the conditions referred to in article 6. § 6. The thresholds in article 6, paragraph 1, shall be used, however, on the sum of resume lived and it resumed bo. With assets and net wealth value at the reference date in boopgørelserne, since article 6, paragraph 2, however, shall apply mutatis mutandis.

(4). If it resumed bo was exempt from tax under section 6, the tax exemption of this stay is not affected by the fact that resume estate is taxable according to paragraph 3.

Not exempt resume should
section 82. If neither the resumed live or resume lived was exempt from tax under section 6, given that the revising estate tax only bofradrag under section 30, paragraph 2, in so far as there is no given bofradrag, or this is not exploited for the purposes of calculating tax in the resumed bo. If it resumed live both have received bofradrag under section 30, paragraph 2, and deductions under section 30, paragraph 3, shall be considered as deduction under section 30, paragraph 3, of the exhausted first. There shall not be subject to deductions under section 30, paragraph 3, the revising estate tax, and unused deduction under section 30, paragraph 3, may not be transferred to resume lived.

(2). If it resumed bo was exempt from tax under section 6, given that the revising estate tax bofradrag pursuant to section 30 (2). There shall not be subject to deductions under section 30, paragraph 3.

Resumption of the undivided living, etc.



section 83. Resume a bo, which is taken over by the surviving spouse under section 58 (1) or (2) 1. point, and happens not renewed takeover under section 58 (1) or (2) shall be carried out in the whole taxation according to the rules of § § 3-57. Taxation according to § § 58-66 is repealed.

Title VI valuation Chapter 15



section 84. For valuations in the estates apply on duties § 12.

Title VII tax return, liability and an edict Chapter 16 tax return section 85. A stay subject to section 3, are not exempt from tax under section 6, the tax return is required under section 1 of the basic regulation. section 2 of the tax kontrolloven. If the estate is covered by chapter 15 of the law on the administration of the estates, the tax obligation is incumbent upon the heirs, of the markengesetz, section 72, paragraph 3, in the cases referred to, however, the surviving spouse. If the estate is covered by Chapter 16 of the law on the administration of the estates, the tax obligation is the responsibility of the receiver.

(2). A tax return must be carried out no later than simultaneously with the submission of the inventory of the estate of the basic regulation. section 32 and section 68, paragraph 3, of the law on the administration of the estates. If the bankruptcy court pursuant to section 31, paragraph 2, or section 66, paragraph 3, of the law on the administration of the estates have allowed that statement regarding the defined parts of the estate shall be carried out according to the estate's completion, must be filed at the latest simultaneously with the submission of the additional inventory.

(3). Tax kontrollovens § 4, paragraph 4, of deferred selvangivelsesfristen and section 5 on penalties for late or missing tax return shall apply mutatis mutandis to the tax deadlines in accordance with paragraph 2.

Chapter 17



§ 86. (Repealed).

After payment



section 87. Has the deceased paid too little in tax on income year prior to death year, stapled there for the tax in accordance with the provisions of section 88.

(2). Tax requirement must be made as against the person liable for the tax claims against the deceased, not later than 3 months after the Customs and tax administration has received a statement of the assets and liabilities on the death day or a Fortune list as referred to in section 22 of the law of inheritance. Submitted statement or property list in advance of the deadline after tax kontrollovens § 4 to self-assess for tax year before the year of death, the tax claim, however, first be made no later than 3 months after the deadline to self-assess for tax year before the year of death. In cases as referred to in section 58 (1) (8). 2, tax I put forward the claim to the surviving spouse, no later than 3 months after the Customs and tax administration has been informed of the change form. Take the bankruptcy court's decision to extradite the estate under section 22 of the law on the administration of the estates, before the expiry of the deadline for tax kontrollovens § 4 to self-assess for tax year before the year of death, the tax claim, however, first be made no later than 3 months after the deadline to self-assess for tax year before the year of death. Comply with customs and tax administration is not the deadline for the submission of the tax claim lapses, the responsibility for payment of the tax. Deadlines for 1.-4. paragraph shall not apply if there is a relationship, as mentioned in the tax section 27 (1) forvaltningslovens, nr. 5. The provisions of paragraph 3. Have customs and tax administration requested information after tax kontrollovens § 6 C, paragraph 1, and the request is not complied with within the time limit fixed in the request, the deadline shall be extended in accordance with paragraph 2 of 2 months from the day on which the information is received by the administration.

(4). 1) Postpay requirements arising from advance depreciation of the deceased, regardless of the time limit referred to in paragraph 2 shall be made, within 2 months after the Customs and tax administration has been notified of the deceased's surviving spouse, heirs or legatees must not take advance depreciation under section 39 (1).

(5). Tax requirements are not covered by an edict issued in accordance with the provisions of Chapter 20 of the law on the administration of the estates, unless the requirement is determined at the time of issuance of the edict. However, covered the remaining taxes, etc., which are transferred to the death the following year, withholding tax article 61, paragraph 3, and section 61 (A), not by an issued an edict.

Chapter 18 the liability rules, etc.

section 88. Payment of estate tax, withholding tax and tax period between as mentioned in section 87 is the responsibility in cases referred to in § 2 lived, see. However, paragraphs 4 and 5, as well as withholding tax Act section 70. If the deceased was married, and the deceased's share of common lived are changed separately from the deceased's særbo, the two should jointly and severally liable. Is the estate handed over to private switch, including simplified private switch pursuant to § 33 of the law on the administration of the estates, see section 27 of the law on the administration of the estates apply mutatis mutandis.

(2). In the in section 58 (1) and (2) 1. point, in the cases referred to shall be the responsibility of the payment of tax as referred to in section 87 the surviving spouse, see. However, paragraphs 4 and 5. If the deceased's særbo take turns, while the community is taken over by the surviving spouse under section 58 (1) or (2) 1. paragraph, spouse and særboet shall be liable jointly and severally liable for tax as referred to in section 87, while særboet alone shall be liable for estate taxes or between period tax according to the rules laid down in paragraph 1.

(3). By completely switch of undivided bo in the surviving spouse's living live without prejudice. section 71, paragraph 3, shall be liable, without prejudice to the estate. However, (1), (3). point, and the surviving spouse jointly and severally liable for the payment of estate taxes and for any tax claim against the førstafdøde spouse under section 87.

(4). 1) to the extent a postpay requirements pursuant to section 87 is derived from the deceased's advance depreciation, which in connection with the distribution is taken over by an heir or legatee, without prejudice. § 39, paragraph 1, shall be the responsibility of the payment only the concerned distribution receiver.

(5). If the bankruptcy court shall make provision for insolvency proceedings of deceased bo pursuant to section 69 of the law on the administration of the estates, paragraphs 1 to 4 do not apply to the extent that the deceased's surviving spouse and the heirs fulfil their obligations pursuant to section 104 of the law on the administration of the estates.

section 89. Tax legislation general rules about maturity, rate of return and the collection of personal taxes shall apply mutatis mutandis to the amount of tax referred to in this law with the exceptions arising from paragraphs 2 to 11.

(2). In estates where there is made final assessment of the deceased's income in the interim period, or where the death the estate being taxed, due between period tax and estate tax to pay the 1. in the second calendar month after printing the date with the last date the 20. timely in the same month.

(3). If the bankruptcy court pursuant to section 31, paragraph 2, or section 66, paragraph 3, of the law on the administration of the estates have allowed that statement regarding the defined parts of the estate shall be made after the end of the estate, are assessed a tax for this part of the estate. A residual income tax is calculated, see time limits for payment in accordance with paragraph 2 shall apply by analogy.

(4). If there are charged too much in taxes, as mentioned in paragraphs 2 and 3, the excess interest tax at the same rate as in section 63 of the Act from the withholding 1. in the second calendar month after the print date of the excess tax, if the repayment is not made within this time.

(5). Withholding tax Act section 59 shall not apply to the between period and estate tax as referred to in paragraphs 2 to 4. In addition, the withholding tax act sections 61 and 62 percent, respectively, in respect of allowances and remuneration as well as interest is calculated from 1 percent. October in the year following the tax year, do not apply to the between period and estate tax as referred to in paragraphs 2 to 4.

(6). Interest withholding tax must be calculated in accordance with section 63 once a year, is calculated and levied for death year and later income year together with medium-term tax or estate tax. Was the deceased married at death, and changed the deceased's share of the joint estate, and the deceased særbo separately, interest amount shall be allocated between the two whereas according to the ratio between the sum of income and equity income in the period between between period respectively, the sum of bobeskatnings income and equity income in the bobeskatnings period, which can be assigned to each of the two boer, and the total income bobeskatnings income respectively in the period between the two boer. Is death the estate exempt from taxation pursuant to section 6, and there is no final assessment for the period shall be determined and interest shall be levied between as mentioned in 1. Item No.

(7). Is between the period tax or estate tax is not paid in due time, is calculated and charged interest thereof, as referred to in section 63 of the Act to the withholding tax for each commenced month, until payment is made.
(8). Causes a change in the tax calculation that further tax arrears to be paid for between period under section 15, paragraph 4, or additional estate tax pursuant to section 30 (a), the additional amount with interest rate pursuant to section 7, paragraph 2, of the law on the levying of taxes and duties, etc., with Appendix by 0.4 percentage points per month commenced from 1. in the second calendar month from the first tax calculation and carried out until the end of the first full month after the print date of the modified tax calculation.

(9). Causes a change in the tax calculation that excess tax already paid under section 15, (5) or section 30 (a), paragraph 6, shall be reduced or cancelled, the amount of interest shall be the rate of interest under section 7, paragraph 2, of the law on the levying of taxes and duties, etc., with Appendix by 0.4 percentage points per month commenced from 1. in the second calendar month from the first tax calculation and carried out until the end of the first full month after the print date of the modified tax calculation.

Paragraph 10. Causes a change in the tax calculation that a previously calculated tax arrears for between period under section 15, paragraph 4, or estate tax pursuant to section 30 (a) shall be reduced or cancelled, shall be paid the amount of the residual tax or estate tax is reduced by the amount of interest with an interest rate. equivalent to the interest rate under section 7, paragraph 2, of the law on the levying of taxes and duties, etc., with Appendix by 0.4 percentage points per commenced month starting from the first tax calculation and carried out until the end of the first full month after the print date of the revised tax calculation.

Paragraph 11. By amended tax calculation under section 18 shall be calculated that notwithstanding the provisions of paragraphs 8-10 not interest.

Title VIII miscellaneous provisions Chapter 19



section 90. If an asset acquired by inheritance, but not derived from a deceased estate, in whole or in part is dealt with here in the country or have been taxable here into the country after this article 1, paragraphs 3 and 4, § 2 or the hydrocarbon Tax Act, withholding tax, the recipient must use the value taken into account in the calculation of foreign boafgifter, inheritance tax etc. that acquisition by carrying out of tax write-offs and write-downs and in the calculation of gain or loss on subsequent disposal of the asset. If the acquisition were not taxable, used the asset's market value at time of acquisition as the acquisition.

section 91. (Repealed).

section 92. Of estate tax as mentioned in section 30 and of medium-term tax as mentioned in § 14 falls to 1/3 the municipality, to which the deceased at time of death, municipal tax replied and 2/3 is the property of the State. Was the deceased not liable to tax at the time of death, the municipality of answer is the property tax rate after 1. item state.

(2). Of deceased provisional taxes paid under section 12 in between period and under section 77, which becomes final, falls to 1/3 the municipality, to which the deceased at time of death tax municipality replied. State settles in accordance with the rules of the law on municipal income tax tax rate after 1. point to each municipality that tax should accrue. Was the deceased not liable to tax at the time of death, the municipality of answer is the property tax rate after 1. item state.

(3). The cost of payment of negative tax pursuant to section 31 will be held 1/3 of the municipality, which would be entitled to share in the estate tax in accordance with paragraph 1 and 2/3 shall be borne by the State.

(4). The municipality's share of income taxes for the period referred to in section 14 and of estate tax as mentioned in section 30 is settled by the State in the face of the municipality on the basis of available information, the 1. may in the year 2 years after the year of death. Settlement is done with 1/3 each of the 1. in the months of January, February and March of the following calendar year.

Title IX penal provisions Chapter 20



section 93. With fine punished anyone who deliberately or through gross negligence 1) shall give false or misleading information for the purpose of assessing whether an estate is exempt from taxation under section 6, or in connection therewith fortier or refuses to provide information relevant to the assessment, or 2) fails timely to issue the special inventory as referred to in section 57, paragraph 1.

(2). In the regulations, which shall be drawn up in accordance with the law, can be fixed penalty in the form of fines for violation of the provisions of the legislation.

(3). Is one of those referred to in paragraph 1 offences committed with intent to evade the public treasure, or is there in fact aggravating circumstances, the penalty increases to imprisonment up to 1 year and 6 months, unless a higher penalty is inflicted for criminal code section 289.

(4). That can be imposed on companies, etc. (legal persons) criminal liability for infringements in accordance with the provisions of the criminal code 5. Chapter.

§ 94. In respect of infringements of this law being processed administratively under section 95, see section 752 of the code, paragraph 1 shall apply mutatis mutandis.

(2). Search in respect of infringements of the provisions of this law may be made in accordance with the rules of civil procedure act on the search made in matters which under the law can result in imprisonment.

section 95. Not that the offense would result in estimated higher penalty than fines, customs and tax administration indicate the person that the case can be settled without judicial proceedings, if the person recognizes themselves guilty of infringement and declare their readiness to within a specified time limit may be extended on request, to pay a fine specified in the manifestation.

(2). With regard to the indication referred to in paragraph 1 deems the provision on the prosecution of the civil procedure code on the content of the indictment in police proceedings mutatis mutandis.

(3). Paid the fine in a timely manner, or will be adopted and recovered or served, lapses further prosecution.

Title X Definitions Chapter 21



section 96. By the distribution of a stay for the purposes of this law any sell-offs from a bo to the deceased's surviving spouse, heirs or legatees. Was the deceased married at death, for the purposes of the distribution from the estate also sell-offs from the deceased's surviving spouse to other heirs or legatees in boperioden of the basic regulation. However, section 5, paragraph 4, to the extent that the divested assets derived from the surviving spouse's share of the joint property or separate property divorce. § 4 (5) shall apply mutatis mutandis.

(2). By year of death, for the purposes of this law the income year, with those of deceased selected start and end times in which the death occurred. If the deceased used a staggered income year ended before the end of the calendar year, it came in rather than (bagudforskudt income year), and the death has taken place after the expiry of the shifted income year and before the end of the calendar year concerned, shall be taken to mean death year, however, as the period from the beginning of the last financial year, up to and including the day of death.

(3). In between period for the purposes of this law, the period from the expiry of the most recent income year prior to the death of the deceased up to and including the day of death. If the deceased used another income year than the calendar year (staggered income year), shall be deemed as between the period the period according to the rules in sections 92 and 93 of the law withholding in lieu of medium period.

(4). By boperioden for the purposes of this law the period beginning with the day after the death up to and including the reference date in the inventory of the estate of the basic regulation. In addition, section 5, paragraph 5.

(5). By a deceased person's surviving common-law partner for the purposes of this Act, a person who knows death satisfies the conditions for being able to inherit deceased after an extended partner Testament, see. Inheritance Act §§ 87-89.

Section XI entry into force and transitional provisions Chapter 22



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

(2). The law applies to boer and between periods concerning people who died after the entry into force of the law on the taxation of surviving spouses and beneficiaries of distribution and boudlæg for people who died after the Act's entry into force, as well as the shift of uskiftede whereas in the surviving spouse alive, when the request for change is submitted after the entry into force of the Act.

section 98. Withholding tax provisions of the Act shall apply to the estates and unchanged between periods relating to persons who died before the Act's entry into force, on the taxation of surviving spouses and beneficiaries of attachment and funerary outlay for people who died before the entry into force of this law, as well as the shift of uskiftede whereas, in which the request for change is filed before entry into force of this law. Similarly, the other provisions of the tax legislation applicable to the estates, etc.

section 99. For the purposes of section 15 (1), be deducted from the remaining corporation tax equalization tax, which respectively remaining cyclical deceased could have argued for a deduction of the death of the year final tax, etc. pursuant to section 10 (3) or section 22 (b), paragraph 5, of the corporate tax Act, see. lovbekendtgørelse nr. 659 of 28. July 1995, as amended by section 3 of Act No. 488 of 12. June 1996.

(2). For the purposes of clause 30 deduction in estate tax business tax remaining respectively remaining economic equalization tax, which the deceased could have been argued to death in this year's final tax deductions, etc. pursuant to section 10 (3) or section 22 (b), paragraph 5, of the corporate tax Act, see. lovbekendtgørelse nr. 659 of 28. July 1995, as amended by section 3 of Act No. 488 of 12. June 1996.
(3). For the purposes of section 31, 2. paragraph, account shall be taken, as regards the tax year 1995, amounts that the persons concerned have paid in income tax, and in particular, as regards income years 1995 and 1996, formueskatte amounts that the persons concerned have paid.

(4). section 35 shall apply mutatis mutandis to assets acquired by attachment from a deceased estate, there is the shift in this country prior to the entry into force of the Act to the withholding tax. Notwithstanding section 35, paragraph 2, the provisions of §§ 36-38 may not, however, apply mutatis mutandis.

(5). For the purposes of section 74, paragraph 4, 2. paragraph, shall apply, if the surviving spouse chooses to first use the corporate tax Act, section 10, paragraph 3 3. paragraph, as amended by the Folketing of the 20. December 1996 adopted the proposal for a law amending the various tax laws (simplification of the business system, the abolition of the 25% 's supplement, etc.) from the tax year 1998, business tax, which cannot be accommodated in the final tax, etc. for the tax year 1997, according to the rules laid down in § 10 (3), (4). point, in corporate tax Act, see. lovbekendtgørelse nr. 659 of 28. July 1995, as amended by section 3 of Act No. 488 of 12. June 1996.

(6). sections 81 to 83 shall apply mutatis mutandis in cases where it resumed bo was not covered by this law. It was resumed live within the scope of the existing rules in kildeskatteloven, whereas the equivalent subject to withholding tax act sections 16-19, with boer, covered by this law, § 3. Notwithstanding section 81 (1), (2). point, use the regulated amount, that is valid for the calendar year in which the revival happens. Notwithstanding section 82 shall be fully bofradrag under section 30 (2). Cases where the surviving spouse is taxed after withholding tax Act section 29, be equated with cases where it resumed bo is released to the surviving spouse under this article 58, paragraph 1.

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

The Danish Ministry of taxation, the 2. April 2012 Jesper Skovhus Poulsen/Carsten Vesterø Official notes 1) to the extent that a person who has died on 1. July 2008 or later, leaves unused provisions created after the law on investment fund investment fund, the provisions of the investment fund provisions in section 9, paragraph 1, no. 3, section 22 (1) (8). 3. Article 22, paragraph 3, article 39, paragraph 1, no. 2, section 45 (1) (8). 2, § 59, paragraph 2, no. 2, section 87, paragraph 4, and section 88, paragraph 4 of the law on the taxation of death, see. lovbekendtgørelse nr. 908 of 28. August 2006, shall continue to apply, subject to article 20. section 12 of Act No. 521 of 17. June 2008.

2) By distribution succederer distribution receiver in succession with the acquisition, which is taken into account when calculating liabilities item in accordance with section 13 (a), on duties when the death occurred before 1. January 2000. The current wording of the text of section 36 (2) is inserted by Act No. 958 of 20. December 1999 § 3 No. 3 with effect on 1 may for the deaths. January 2000 or later.

Related Laws