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ARTICLE · 22 SEPTEMBER 2026

Nyhedsbrev: Generationsskifte Omstrukturering - august 2026

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Folketinget holder sommerferie, men skattemæssige spørgsmål om boafgift og ejendomsoverdragelse fortsætter med at udvikle sig. Skatterådet har bekræftet anvendelsen af 15%-reglen ved...

DenmarkTax
Michael Serup
Michael Serup

Læs vores nyhedsbrev Generationsskifte Omstrukturering med aktuel lovgivning og afgørelser.

Lovgivning mv.

Folketinget holder fortsat sommerferie. Der er ingen relevante verserende lovforslag.

Regeringsgrundlagets aftale om boafgift på 30 % for store boer

Der er fortsat ikke relevant nyt vedrørende den konkrete udmøntning af regeringspartiernes aftale om boafgift på yderligere 15 % for dødsboers nettoformue ud over 10 mio. kr. Vi følger tæt med.

Afgørelser

Værdiansættelse – fast ejendom – succession – 15 %-reglen

SKM 2026.179 SR: A havde ejet en udlejningsejendom i mere end 40 år. Ejendommen rummede 11 beboelseslejemål og 2 erhvervslejemål og var fuldt udlejet. A traf alle beslutninger om valg af lejere, lejefastsættelse, og forbedringer mv. og indgik alle aftaler om ombygninger og væsentlige vedligeholdelsesaftaler. A havde

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