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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

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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