{"id":1589,"date":"2026-10-09T03:05:03","date_gmt":"2026-10-09T01:05:03","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1589"},"modified":"2026-10-09T03:05:03","modified_gmt":"2026-10-09T01:05:03","slug":"knp-829-fa0b0f4b3b01","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-829-fa0b0f4b3b01\/","title":{"rendered":"Arve\u00adaf\u00adgift: En vur\u00adde\u00adring af ejen\u00addomsv\u00e6r\u00addien m\u00e5 ikke afvi\u00adses uden videre"},"content":{"rendered":"

Den, der skal beta\u00adle skat af en arvet grund, har mulig\u00adhed for at angi\u00adve en lave\u00adre v\u00e6r\u00addi end den, som skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne har fast\u00adsat. Forud\u00ads\u00e6t\u00adnin\u00adgen er en eks\u00adpert\u00advur\u00adde\u00adring, der doku\u00admen\u00adte\u00adrer den\u00adne lave\u00adre mark\u00adeds\u00adv\u00e6r\u00addi. Men hvad g\u00e6l\u00adder der, hvis skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne eller ret\u00adten blot ser bort fra eks\u00adpert\u00advur\u00adde\u00adrin\u00adgen, for\u00addi grun\u00adden sene\u00adre blev solgt til en h\u00f8je\u00adre pris? For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen har i sin afg\u00f8\u00adrel\u00adse af 4. august 2026 (sagsnr. II B 87\/25) fast\u00adsat kla\u00adre gr\u00e6n\u00adser herfor.<\/p>\n

Hvad var der sket?<\/h2>\n

En arving hav\u00adde arvet to grun\u00adde med blan\u00addet anven\u00addel\u00adse, hvis ejer var afg\u00e5et ved d\u00f8den i maj 2020. Han lod grun\u00adde\u00adne vur\u00adde\u00adre af en offent\u00adligt udpe\u00adget og eds\u00advo\u00adren sag\u00adkyn\u00addig. Den\u00adne fast\u00adsat\u00adte v\u00e6r\u00addier\u00adne for de to ejen\u00addom\u00adme til hen\u00adholds\u00advis 210.000 euro og 305.000 euro. Skat\u00adte\u00adkon\u00adto\u00adret fast\u00adsat\u00adte der\u00adimod bety\u00adde\u00adligt h\u00f8je\u00adre skat\u00adte\u00adm\u00e6s\u00adsi\u00adge v\u00e6r\u00addier p\u00e5 omkring 291.000 euro og 405.000 euro og tog ikke hen\u00adsyn til ekspertvurderingerne.<\/p>\n

Det afg\u00f8\u00adren\u00adde punkt: Arvin\u00adg\u00ader\u00adne solg\u00adte grun\u00adde\u00adne i febru\u00adar 2021 for i alt 900.000 euro, alt\u00ads\u00e5 til en pris, der l\u00e5 bety\u00adde\u00adligt over de vur\u00adde\u00adre\u00adde v\u00e6r\u00addier. B\u00e5de skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne og skat\u00adter\u00adet\u00adten i D\u00fcs\u00adsel\u00addorf (dom af 27. novem\u00adber 2025) ans\u00e5 det\u00adte for en grund til fulds\u00adt\u00e6n\u00addigt at afvi\u00adse vur\u00adde\u00adrin\u00adger\u00adne. For ret\u00adten var sagen der\u00admed afgjort.<\/p>\n

BFH er uenig i denne fremgangsm\u00e5de<\/h2>\n

For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen god\u00adkend\u00adte anken og kri\u00adti\u00adse\u00adre\u00adde fin\u00adans\u00addom\u00ads\u00adto\u00adlens frem\u00adgangs\u00adm\u00e5\u00adde for at v\u00e6re en pro\u00adce\u00addu\u00adre\u00adfe\u00adjl. En dom\u00adstol m\u00e5 ikke gener\u00adelt afvi\u00adse en kor\u00adrekt udar\u00adbej\u00addet sag\u00adkyn\u00addig rap\u00adport, blot for\u00addi en sene\u00adre k\u00f8b\u00ads\u00adpris vis\u00adte sig at v\u00e6re h\u00f8je\u00adre. I stedet skal dom\u00ads\u00adto\u00adlen gen\u00adnem\u00adg\u00e5 rap\u00adpor\u00adtens indhold og kon\u00adkret begrun\u00adde, hvor\u00adfor enkel\u00adte af sag\u00adkyn\u00addi\u00adgens v\u00e6r\u00addi\u00adan\u00ads\u00e6t\u00adtel\u00adses\u00adme\u00adto\u00adder ikke er overbevisende.<\/p>\n

I den fore\u00adlig\u00adgen\u00adde sag hav\u00adde sag\u00adkyn\u00addi\u00adgen med\u00adreg\u00adnet omkost\u00adnin\u00adger til mang\u00adler og reno\u00adve\u00adring p\u00e5 hen\u00adholds\u00advis 20.500 euro og 80.500 euro. Skat\u00adter\u00adet\u00adten gik slet ikke ind p\u00e5 dis\u00adse kon\u00adkre\u00adte pos\u00adter. Det kri\u00adti\u00adse\u00adre\u00adde For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen udtrykkeligt.<\/p>\n

Hvad er de juridiske regler?<\/h2>\n

I hen\u00adhold til vur\u00adde\u00adringsloven kan en arving p\u00e5vi\u00adse, at en ejen\u00addoms mark\u00adeds\u00adv\u00e6r\u00addi er lave\u00adre, hvis den v\u00e6r\u00addi, der er fast\u00adsat efter de lov\u00adbe\u00adstem\u00adte vur\u00adde\u00adrings\u00adme\u00adto\u00adder, er for h\u00f8j. Det\u00adte kan arving i prin\u00adcip\u00adpet bevi\u00adse ved hj\u00e6lp af en eks\u00adpert\u00advur\u00adde\u00adring. Eks\u00adpertud\u00adta\u00adlel\u00adsen skal f\u00f8l\u00adges, hvis den er plau\u00adsi\u00adbel og over\u00adhol\u00adder de rele\u00advan\u00adte vurderingsbestemmelser.<\/p>\n

Det er vig\u00adtigt at bem\u00e6r\u00adke: En sene\u00adre k\u00f8b\u00ads\u00adpris kan if\u00f8l\u00adge lovens kla\u00adre ord\u00adlyd gans\u00adke vist tje\u00adne som bevis for en lave\u00adre mark\u00adeds\u00adv\u00e6r\u00addi, men kun i \u00e9n ret\u00adning. En h\u00f8je\u00adre k\u00f8b\u00ads\u00adpris kan ikke bru\u00adges til at jus\u00adte\u00adre ejen\u00addomsv\u00e6r\u00addien opad med hen\u00adblik p\u00e5 arve\u00adaf\u00adgif\u00adten. Den lov\u00adm\u00e6s\u00adsi\u00adge bestem\u00admel\u00adse bes\u00adkyt\u00adter den skat\u00adtep\u00adlig\u00adti\u00adge, ikke skattemyndighederne.<\/p>\n

Hvad betyder det for arvingerne?<\/h2>\n

Dom\u00admen styr\u00adker arvin\u00adg\u00ader\u00adnes ret\u00adtig\u00adhe\u00adder, n\u00e5r de \u00f8ns\u00adker at p\u00e5vi\u00adse en lave\u00adre v\u00e6r\u00addi for arve\u00adde ejen\u00addom\u00adme. Dom\u00ads\u00adto\u00adle og skat\u00adte\u00admyn\u00addig\u00adhe\u00adder skal n\u00f8je vur\u00adde\u00adre eks\u00adpert\u00advur\u00adde\u00adrin\u00adger og m\u00e5 ikke afvi\u00adse dem blot ved at hen\u00advi\u00adse til et h\u00f8je\u00adre sene\u00adre salgsprovenu.<\/p>\n