Samspillet mellem skifteregler og skatteregler med fokus på skatteoptimering i dødsboer

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Samspillet mellem skifteregler og skatteregler med fokus på skatteoptimering i dødsboer

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dc.contributor.author Bechmann Danielsen, Charlotte
dc.date.accessioned 2018-06-28T12:32:50Z
dc.date.available 2018-06-28T12:32:50Z
dc.date.issued 2018-06-28
dc.identifier.uri http://hdl.handle.net/10417/6278
dc.description.abstract The purpose of this dissertation is to clarify the problem between the Danish rules of taxes and the Danish law “Dødsboskifteloven” with focus on tax optimization. When people pass away their heirs need to decide how the assets of the deceased must be transferred on to the next generation. These decisions must be taken in accordance with the Danish court “Skifteretten”. A wrong combination of the taxrules and “Dødsboskifteloven”, will in some situations cost a lot of money, because more tax is paid than required. By analyzing applicable legislation I have described the best combinations in chosen different situations. There is a lot of different combinations and the legislation is complex, which make high risks on taken the wrong decision. There are many decisions from cases in the tax complain system and the courts which can help the heirs and their advisors, to make the right decision. In general the legislation seems to be sufficient, but it is imprecise when it comes to deferred taxes related to valuation of business. en_US
dc.format.extent 63 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Samspillet mellem skifteregler og skatteregler med fokus på skatteoptimering i dødsboer en_US
dc.type emo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Master i Skat en_US
dc.contributor.departmentshort 79 en_US
dc.publisher.year 2018 en_US
dc.publisher.city Frederiksberg en_US

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