{"id":1599,"date":"2026-10-09T07:03:28","date_gmt":"2026-10-09T05:03:28","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1599"},"modified":"2026-10-09T07:03:28","modified_gmt":"2026-10-09T05:03:28","slug":"knp-851-6e2368f176c5","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-851-6e2368f176c5\/","title":{"rendered":"Arvet for\u00e6l\u00addre\u00adhus: Skat\u00adte\u00adfri\u00adta\u00adgel\u00adsen g\u00e6l\u00adder ogs\u00e5, hvis man f\u00f8rst flyt\u00adter ind senere"},"content":{"rendered":"<p>Hvis man \u00f8ns\u00adker at over\u00adta\u00adge et arvet fami\u00adlie\u00adhus skat\u00adte\u00adfrit, skal man som udgangs\u00adpunkt selv flyt\u00adte ind i ejen\u00addom\u00admen inden for seks m\u00e5ne\u00adder. Men hvad sker der, hvis indflyt\u00adnin\u00adgen af fors\u00adt\u00e5e\u00adli\u00adge \u00e5rsa\u00adger tager bety\u00adde\u00adligt l\u00e6n\u00adge\u00adre tid? Den tyske for\u00adbunds\u00adfin\u00adans\u00addom\u00adstol har i en nylig afg\u00f8\u00adrel\u00adse pr\u00e6cis\u00ade\u00adret, at en for\u00adsin\u00adket indflyt\u00adning ikke n\u00f8d\u00adven\u00addig\u00advis med\u00adf\u00f8\u00adrer, at skat\u00adte\u00adfri\u00adta\u00adgel\u00adsen bortfalder.<\/p>\n<h2>Sagen: Bop\u00e6lsret og renovering forsinker indflytningen<\/h2>\n<p>I den fore\u00adlig\u00adgen\u00adde sag arve\u00adde en s\u00f8n sine for\u00e6ld\u00adres hus. Mode\u00adren hav\u00adde dog sta\u00addig en bolig\u00adret, som hun udnyt\u00adte\u00adde indtil juni 2022, inden hun flyt\u00adte\u00adde p\u00e5 ple\u00adjeh\u00adjem. Deref\u00adter blev der gen\u00adnem\u00adf\u00f8rt omfat\u00adten\u00adde reno\u00adve\u00adrings\u00adar\u00adbej\u00adder. Arvin\u00adg\u00adens fak\u00adtis\u00adke indflyt\u00adning fandt f\u00f8rst sted i slut\u00adnin\u00adgen af 2023, alt\u00ads\u00e5 n\u00e6s\u00adten to \u00e5r efter arvefaldet.<\/p>\n<p>Alli\u00adge\u00advel aner\u00adkend\u00adte skat\u00adter\u00adet\u00adten i Nie\u00adder\u00adsach\u00adsen skat\u00adte\u00adfri\u00adta\u00adgel\u00adsen. Den f\u00f8de\u00adra\u00adle skat\u00adter\u00adet bekr\u00e6f\u00adte\u00adde den\u00adne afg\u00f8\u00adrel\u00adse ved at afvi\u00adse skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adnes kla\u00adge (BFH, ken\u00addel\u00adse af 27. maj 2026, sag nr. II B 41\/25).<\/p>\n<h2>Hvad der virkelig betyder noget<\/h2>\n<p>Det afg\u00f8\u00adren\u00adde er ikke sel\u00adve indflyt\u00adnin\u00adgen, men bes\u00adlut\u00adnin\u00adgen om at benyt\u00adte ejen\u00addom\u00admen til eget brug. Den\u00adne bes\u00adlut\u00adning skal tr\u00e6f\u00adfes inden for seks m\u00e5ne\u00adder, reg\u00adnet fra det tids\u00adpunkt, hvor arvin\u00adg\u00ader\u00adne juri\u00addisk set over\u00adho\u00adve\u00addet er i stand til at flyt\u00adte ind i ejen\u00addom\u00admen. S\u00e5 l\u00e6n\u00adge en tred\u00adje\u00admands brugs\u00adret st\u00e5r i vejen for bru\u00adgen, begyn\u00adder fris\u00adten end\u00adnu ikke at&nbsp;l\u00f8be.<\/p>\n<p>I det bes\u00adkrev\u00adne til\u00adf\u00e6l\u00adde blev bes\u00adlut\u00adnin\u00adgen om at benyt\u00adte ejen\u00addom\u00admen under\u00adbyg\u00adget af fle\u00adre omst\u00e6n\u00addig\u00adhe\u00adder: Arving og hans kone hav\u00adde aller\u00ade\u00adde i april 2022 taget kon\u00adtakt til en ener\u00adgir\u00e5d\u00adgi\u00adver og h\u00e5nd\u00adv\u00e6r\u00adke\u00adre, alt\u00ads\u00e5 end\u00adnu f\u00f8r mode\u00adren flyt\u00adte\u00adde ind p\u00e5 ple\u00adjeh\u00adjem\u00admet. Dis\u00adse kon\u00adtak\u00adter med h\u00e5nd\u00adv\u00e6r\u00adke\u00adre tjen\u00adte som kon\u00adkret bevis p\u00e5 den seri\u00f8\u00adse hen\u00adsigt om at benyt\u00adte ejendommen.<\/p>\n<h2>Praktiske konsekvenser for arvingerne<\/h2>\n<p>For alle, der selv \u00f8ns\u00adker at bo i et arvet fami\u00adlie\u00adhus, er der en vig\u00adtig l\u00e6re at dra\u00adge&nbsp;heraf:<\/p>\n<ul>\n<li>Bes\u00adlut\u00adnin\u00adgen om anven\u00addels\u00aden skal doku\u00admen\u00adte\u00adres inden for fris\u00adten, f.eks. ved hj\u00e6lp af til\u00adbud fra h\u00e5nd\u00adv\u00e6r\u00adke\u00adre, ener\u00adgir\u00e5d\u00adgiv\u00adning eller skrift\u00adli\u00adge planer.<\/li>\n<li>Hvis indflyt\u00adnin\u00adgen for\u00adsin\u00adkes p\u00e5 grund af objek\u00adti\u00adve hin\u00addrin\u00adger, s\u00e5som en eksis\u00adter\u00aden\u00adde brugs\u00adret eller n\u00f8d\u00adven\u00addige reno\u00adve\u00adrings\u00adar\u00adbej\u00adder, bety\u00adder det ikke auto\u00adma\u00adtisk, at skat\u00adte\u00adfri\u00adta\u00adgel\u00adsen bortfalder.<\/li>\n<li>Det er vig\u00adtigt, at for\u00adsin\u00adkel\u00adsen skyl\u00addes for\u00adhold i sel\u00adve ejen\u00addom\u00admen og ikke arvin\u00adg\u00adens per\u00adson\u00adlige beslutninger.<\/li>\n<\/ul>\n<p>Der er dog sta\u00addig et uaf\u00adkla\u00adret sp\u00f8rgs\u00adm\u00e5l: BFH har end\u00adnu ikke truf\u00adfet en ende\u00adlig afg\u00f8\u00adrel\u00adse om, hvor\u00advidt en eksis\u00adter\u00aden\u00adde bolig\u00adret gener\u00adelt uds\u00adky\u00adder fris\u00adtens begyn\u00addel\u00adse. I det kon\u00adkre\u00adte til\u00adf\u00e6l\u00adde var mode\u00adren aller\u00ade\u00adde flyt\u00adtet ud inden udl\u00f8\u00adbet af de seks m\u00e5ne\u00adder, hvor\u00adfor det\u00adte sp\u00f8rgs\u00adm\u00e5l ikke beh\u00f8\u00adve\u00adde at bli\u00adve bes\u00adva\u00adret ende\u00adligt. Her er den ret\u00adli\u00adge situa\u00adti\u00adon alt\u00ads\u00e5 sta\u00addig noget&nbsp;uklar.<\/p>\n<h2>Skattefritagelsen kan v\u00e6re betydelig<\/h2>\n<p>Arve\u00adaf\u00adgift\u00adsfri\u00adta\u00adgel\u00adsen for fami\u00adli\u00adens bolig kan, afh\u00e6n\u00adgigt af ejen\u00addom\u00admens v\u00e6r\u00addi, udg\u00f8\u00adre et bety\u00adde\u00adligt bel\u00f8b. Den sam\u00adle\u00adde v\u00e6r\u00addi af den ejer\u00adbo\u00adlig, der benyt\u00adtes til eget brug, for\u00adbli\u00adver skat\u00adte\u00adfri, hvis arvin\u00adg\u00aden straks, dvs. uden for\u00adsin\u00adkel\u00adse, der kan til\u00adreg\u00adnes arvin\u00adg\u00aden selv, tager ejen\u00addom\u00admen i brug til eget brug og bor der i mindst ti&nbsp;\u00e5r.<\/p>\n<p>Hvis man befin\u00adder sig i en lignen\u00adde situa\u00adti\u00adon, b\u00f8r man doku\u00admen\u00adte\u00adre bes\u00adlut\u00adnin\u00adgen om anven\u00addels\u00aden i god tid og omhyg\u00adge\u00adligt. I kon\u00adkre\u00adte til\u00adf\u00e6l\u00adde anbe\u00adfa\u00adles det at s\u00f8ge skat\u00adter\u00e5d\u00adgiv\u00adning, da de n\u00f8jag\u00adti\u00adge beting\u00adel\u00adser i h\u00f8j grad afh\u00e6n\u00adger af de kon\u00adkre\u00adte omst\u00e6ndigheder.<\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/immobilien\/wirtschaft-politik\/bfh-bestaetigt-steuerfreiheit-beim-erben-trotz-spaetem-einzug_84342_699764.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe: Ejendomme<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>BFH-afg\u00f8\u00adrel\u00adse: Den, der arver for\u00e6ld\u00adre\u00adnes hus, beh\u00f8\u00adver ikke at flyt\u00adte ind inden for 6 m\u00e5ne\u00adder, men skal blot tr\u00e6f\u00adfe en bes\u00adlut\u00adning i god&nbsp;tid.<\/p>","protected":false},"author":1,"featured_media":1409,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[13],"tags":[269,288,368,370,369,371],"class_list":["post-1599","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-erbrecht","tag-bfh","tag-erbschaftsteuer","tag-familienheim","tag-sechs-monats-frist","tag-steuerfreiheit","tag-wohnrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1599"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1599\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1409"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}