Indirect Taxes and Fees

 

2023

2024

 

Afgifter af dødsboer og gaver/

Indirect Taxes on Estates and GIfts

 

Bottum deduction for estate tax

321.700

333.100

Bottum deduction for gift tax, close relatives

71.500

74.100

Bottum deduction for gift tax, childre-in-laws

25.000

25.900

Estate- and gift tax for inheritance to close relatives

15%

15%

Rate for stocks and companies transferred to heirs, who fulfills the requirements for succesion etc.

 15%

15%

Additional estate tac, not close relatives

25%

25%

Gift tax for some other transfers

36,25%

36,25%

 

Klageafgift eller gebyr/

Fee for Filing a Complaint

 

Binding advance message, own regards

400

400

Fee for request for resumption

2.600

2.700

Fee for filing a complaint to the tax authorities 1.100 1.200

 

Moms/VAT

VAT rate

25%

25%

Minimum limit for VAT registration (Special rules for blind people and artists)

50.000

50.000

Limit for VAT regulation obligation

100.000

100.000

 

Lønsumsafgift/Payroll Tax

VAT free company

4,12%

4,12%

Financial company

15,3%

15,3%

Lottery, organisations, fonds and associations

6,37%

6,37%

Publications or importation of papers

3,54%

3,54%