Legislator Case Law & Legislation
SKS-1227/2012-RAN ECLI:DK:RAN:2024:SKS0000000035 AI generated

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

Case Number SKS-1227/2012-RAN
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Allowed / Granted

Legislator summary

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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.

Legislator headnote

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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.

Keywords

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inheritance tax taxable estate surviving spouse asset deduction bobeholdning estate shares tax reduction

Cited Legislation

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Section 13a, paragraph 1 of the Inheritance Tax Act
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Full text

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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