Court allows deduction of surviving spouse's share of estate assets from taxable estate under inheritance tax law.
Danimarca (DK)
Sintesi Legislator
Generato dall'IAThe 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.
Regesto Legislator
Generato dall'IASection 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.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IADecisioni correlate
Generato dall'IATesto completo
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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