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BS-204/2022-VLR ECLI:DK:VLR:2023:BS0000005801 Généré par l'IA

Court rules deceased's gift value is not a death legacy and must be included in estate for tax.

Numéro de cause BS-204/2022-VLR
Autorité / Tribunal
Juridiction Danemark (DK)
Date de la décision
Issue du litige Admis (Allowed)
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Synthèse Legislator

Généré par l'IA

The court upheld the transferor's decision that gifts from the deceased constitute death legacies subject to estate tax. The transferor argued these gifts should be included in the estate calculation, while the opposing party contested their classification. The court determined that the gifts met the legal criteria for death legacies and must be aggregated with the estate for tax purposes.

Regeste Legislator

Généré par l'IA

Section 11 of the Estate Tax Act; Section 12 of the Estate Tax Act: Gifts made by a deceased person prior to death are classified as death legacies and must be included in the estate value for tax calculation.

Mots-clés

Généré par l'IA
death legacy classification estate tax liability deceased person gifts estate value calculation transferor decision dédit donation pour cause de mort déclaration de passage

Dispositions légales citées

Généré par l'IA
Section 11 of the Estate Tax Act
Section 12 of the Estate Tax Act
Généré par l'IA
SKS-1389/2021-VIB
Gifts from a deceased person must be included in the estate for inheritance tax calculation.
BS-59/2014-VLR
Court allows deduction of latent tax liability from joint estate assets held by surviving spouse under inheritance tax law.
BS-566/2012-VLR
Estate tax appeal dismissed; court ruled passive deductions must be subtracted after spouse's share is removed from the estate.
BS-272/2016-VLR
Vestre Landsret dismissed the appeal to reopen a deceased estate due to lack of new significant information.
BS-837/2012-VLR
Court orders estate reopened after finding the probate court failed to advise heirs on asset valuation.

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Texte complet

Landsretten stadfæster skifterettens kendelse i sag om, hvorvidt værdien af gaver fra afdøde anses som dødslejegaver, og skal indgå i boopgørelse med henblik på beregning og opkrævning af boafgift

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