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The Latest

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15 July 2026

The European Commission Simplifies Insider Lists under the Market Abuse Regulation

10 July 2026

Public Takeover Offers and Separate Disclosure Obligations for the Target Company

3 July 2026

When Can a Politician Disclose Inside Information to the Media?

25 June 2026

New Rules for Listed Companies - Inside Information, Prospectuses and ESAP

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Fast Ejendom til brug for Generationsskifte – Ny afgørelse om anvendelse af ejendomsadministrator

13 May 2026

Human rights under criticism: Professor, Dr. Jur. Mads Bryde Andersen in debate at Moalem Weitemeyer on 19 June

7 May 2026

CRD VI and Cross-Border Lending to Danish Borrowers

27 April 2026

When is Information deemed “public” under the Market Abuse Regulation?

24 April 2026

Newsletter on new appellate ruling clarifying housing associations’ right to exit subsidy scheme

3 June 2026

Fast Ejendom til brug for Generationsskifte – Ny afgørelse om anvendelse af ejendomsadministrator

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New rules have made it possible for properties forming part of an “active rental business” to be transferred to family members with tax succession and a reduced gift tax of 10%.

A recent ruling from the Danish Tax Council (Skattestyrelsen) provides guidance on the extent to which property owners may use external property administrators without the rental business being considered a passive investment.

 The key issue is not the extent of administrative tasks outsourced, but whether the owner retains final decision-making authority over material agreements and economically significant decisions.

In this newsletter, Partners Sebastian Christmas Poulsen and Andreas Clement, Senior Associates Maj-Britt Gamborg Johansen and Carl Christian Harmsen Lorentsen, and Associate Nina Thal Jantzen examine the new ruling and its implications for property owners planning generational succession.

Click 'Download' above to read the newsletter (in Danish).

Sebastian Christmas Poulsen

Partner

+45 30 37 96 65

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Andreas Hvid Risvang Clement

Head of Real Estate & Infrastructure | Partner

+45 30 37 96 89

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Maj-Britt Gamborg Johansen

Senior Associate

+45 31 43 86 14

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Carl Christian Harmsen Lorentsen

Senior Associate

+45 31 65 67 26

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Nina Thal Jantzen

Associate

+45 30 37 96 15

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Moalem Weitemeyer Advokatpartnerselskab

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