To date, it has only been possible to succeed in the account of the saved profit or in the balance of the cyclical adjustment account at the owner's demise.
On 7 December, the Danish Parliament decided that the same shall apply to the transfer in the living en vivo.
Those who will be able to succeed are:
Children, grandchildren as well as siblings and their children and grandchildren.
Finally, it becomes possible to calculate liability items in case of gift transfer of account for saved profits.
Entry into force
The Act shall apply to transfers made on or after 1 January 2001.
Disclaimer
The above information is for guidance purposes only, and we accept no responsibility for decisions made based on this information without prior individual advice. We accept no responsibility for errors or omissions.
Personer som tilbyder dette
Her kan du se hvilke skatteinform rådgivere som tilbyder dette som service område
MSc Merc.FIR (Finance & Accounting)
tas@skatteinform.dk