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SKS-1227/2012-RAN ECLI:DK:RAN:2024:SKS0000000035 Généré par l'IA

Court allows deduction of surviving spouse's share of estate assets from taxable estate under inheritance tax law.

Numéro de cause SKS-1227/2012-RAN
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 permitted the deduction of the surviving spouse's share of the estate's assets from the taxable estate. The deceased's estate included shares held by the surviving spouse, who argued these should be excluded from the taxable bobeholdning. The court ruled that the statutory provision allows such deductions when the assets are directly attributable to the surviving spouse's portion.

Regeste Legislator

Généré par l'IA

Section 13a, paragraph 1 of the Inheritance Tax Act; The taxable estate may be reduced by deductions corresponding to the surviving spouse's share of the estate's assets.

Mots-clés

Généré par l'IA
inheritance tax taxable estate surviving spouse asset deduction bobeholdning estate shares tax reduction rendement des participations en droit fiscal

Dispositions légales citées

Généré par l'IA
Section 13a, paragraph 1 of the Inheritance Tax Act
Généré par l'IA
SKS-691/2012-RAN
Court dismisses claim for estate allocation to nearest heir under Danish inheritance law rules.
BS-17570/2022-VLR
Court dismisses claim that deceased's spouse's active business participation satisfies inheritance tax exemption.
BS-2926/2012-VLR
Court dismisses VAT claim, ruling issuance of golf club shares is tax-exempt share issuance, not transfer of membership rights.
BS-46125/2021-OLR
Court allows Realdania to deduct union wages for charitable activities under Danish tax law.
BS-35722/2023-HJR
Supreme Court allows charity deduction for employee costs supporting charitable activities under business purpose.

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Texte complet

Sag om, hvorvidt en udgift, der knytter sig til den efterlevende ægtefælles aktier, som denne udtager, kan fratrækkes i den afgiftspligtige bobeholdning, jf. boafgiftlovens § 13 a, stk. 1

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