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ARTICLE · 16 OCTOBER 2026

Nyhedsbrev: Generationsskifte Omstrukturering - september 2026

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Skatteministeriet og Skatterådet har truffet nye afgørelser om værdiansættelse af udskudt skat ved optionsudnyttelse i ejendomsselskaber samt betingelser for succession ved aktiv udlejningsvirksomhed.

DenmarkTax
Michael Serup
Michael Serup

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. Bech-Bruun følger tæt med.

Afgørelser

Værdiansættelse – tildelt option – kursfastsættelse af udskudt skat i et ejendomsselskab 

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