Den 16. juli 2026 har For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen (BFH) god\u00adkendt offent\u00adlig\u00adg\u00f8\u00adrel\u00adsen af seks dom\u00adme og afg\u00f8\u00adrel\u00adser. Afg\u00f8\u00adrels\u00ader\u00adne vedr\u00f8\u00adrer emner, der sp\u00e6n\u00adder fra erhvervss\u00adkat over bin\u00adden\u00adde skat\u00adte\u00adve\u00adj\u00adled\u00adning til ans\u00advar ved skat\u00adte\u00adund\u00add\u00adra\u00adgel\u00adse. Her f\u00f8l\u00adger et over\u00adblik over de vig\u00adtigs\u00adte punkter.<\/p>\n
Hvis en fysisk per\u00adson ud\u00f8\u00adver fle\u00adre erhvervs\u00adm\u00e6s\u00adsi\u00adge akti\u00advi\u00adte\u00adter, ops\u00adt\u00e5r der i for\u00adbin\u00addel\u00adse med erhvervss\u00adkat\u00adten sp\u00f8rgs\u00adm\u00e5\u00adlet om, hvor\u00advidt der er tale om en sam\u00adlet virksom\u00adhed eller om fle\u00adre selvs\u00adt\u00e6n\u00addi\u00adge virksom\u00adhe\u00adder. Den tyske for\u00adbunds\u00adfin\u00adans\u00addom\u00adstol (BFH) har pr\u00e6cis\u00ade\u00adret, at det i den\u00adne sam\u00admen\u00adh\u00e6ng er afg\u00f8\u00adren\u00adde, om akti\u00advi\u00adte\u00adter\u00adne er af sam\u00adme art, samt om der er en \u00f8ko\u00adno\u00admisk, orga\u00adni\u00adsa\u00adto\u00adrisk og fin\u00adan\u00adsiel sam\u00admen\u00adh\u00e6ng mel\u00adlem dem. Det\u00adte kan have bety\u00adde\u00adli\u00adge kon\u00adsek\u00adven\u00adser for erhvervss\u00adkat\u00adtens st\u00f8r\u00adrel\u00adse, da frad\u00adra\u00adget kun ydes \u00e9n gang pr. virksom\u00adhed (dom af 28. janu\u00adar 2026, X R 8\/23).<\/p>\n
Den, der ans\u00f8\u00adger om en bin\u00adden\u00adde udta\u00adlel\u00adse hos skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne, dvs. indhen\u00adter en juri\u00addisk bin\u00adden\u00adde vur\u00adde\u00adring af et plan\u00adlagt pro\u00adjekt, skal beta\u00adle et gebyr her\u00adfor. BFH har nu pr\u00e6cis\u00ade\u00adret, at der kan p\u00e5l\u00e6g\u00adges et s\u00e6r\u00ads\u00adkilt gebyr for hver enkelt ans\u00f8g\u00adning. Det afg\u00f8\u00adren\u00adde er i den for\u00adbin\u00addel\u00adse den under\u00adlig\u00adgen\u00adde fak\u00adtis\u00adke situa\u00adti\u00adon som hel\u00adhed. Desu\u00adden g\u00e6l\u00adder der ingen for\u00e6l\u00addel\u00adses\u00adfrist for fast\u00ads\u00e6t\u00adtel\u00adsen af dis\u00adse geby\u00adrer. Det bety\u00adder, at skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne kan fast\u00ads\u00e6t\u00adte dem selv efter l\u00e6n\u00adge\u00adre tid (dom af 25. febru\u00adar 2026, II R 38\/23).<\/p>\n
Skat\u00adte\u00admyn\u00addig\u00adhe\u00adder og skat\u00adter\u00adet\u00adter m\u00e5 som udgangs\u00adpunkt sto\u00adle p\u00e5 de arve\u00adan\u00adde\u00adle, der er angi\u00advet i arve\u00adat\u00adtes\u00adten. Hvis der imid\u00adlert\u00adid fore\u00adlig\u00adger alvor\u00adli\u00adge indi\u00adcier p\u00e5, at arve\u00adat\u00adtes\u00adten er indholds\u00adm\u00e6s\u00adsigt ukor\u00adrekt, har de ret til og er end\u00adda forp\u00adlig\u00adtet til selv at fast\u00adsl\u00e5 de fak\u00adtis\u00adke arve\u00adfor\u00adhold. Den\u00adne afg\u00f8\u00adrel\u00adse er is\u00e6r vig\u00adtig i sager om arve\u00adaf\u00adgift, hvor arve\u00adan\u00addele\u00adne har direk\u00adte indfly\u00addel\u00adse p\u00e5 skat\u00adte\u00adbyr\u00adden (afg\u00f8\u00adrel\u00adse af 29. juni 2026, II B 68\/25).<\/p>\n
Ved v\u00e6r\u00addi\u00adan\u00ads\u00e6t\u00adtel\u00adsen af virksom\u00adhed\u00adsan\u00adde\u00adle efter den s\u00e5kald\u00adte forenk\u00adle\u00adde indt\u00e6gts\u00adba\u00adse\u00adre\u00adde meto\u00adde, som ofte anven\u00addes i for\u00adbin\u00addel\u00adse med arve- og gaveaf\u00adgift, kan ekstra\u00ador\u00addin\u00e6\u00adre udgif\u00adter fra\u00adtr\u00e6k\u00adkes. BFH pr\u00e6cise\u00adrer, at det i den\u00adne sam\u00admen\u00adh\u00e6ng ikke er afg\u00f8\u00adren\u00adde, om dis\u00adse udgif\u00adter er ops\u00adt\u00e5et i for\u00adbin\u00addel\u00adse med den nor\u00adma\u00adle for\u00adret\u00adnings\u00addrift. Det enes\u00adte afg\u00f8\u00adren\u00adde er, om de for\u00adven\u00adtes ikke l\u00e6n\u00adge\u00adre at p\u00e5vir\u00adke det fremt\u00adidi\u00adge, b\u00e6re\u00addy\u00adg\u00adti\u00adge \u00e5rli\u00adge afk\u00adast (dom af 6. maj 2026, II R 2\/24).<\/p>\n
Den, der blot del\u00adta\u00adger i en skat\u00adte\u00adund\u00add\u00adra\u00adgel\u00adse, f.eks. som meds\u00adkyl\u00addig, h\u00e6f\u00adter som udgangs\u00adpunkt for den und\u00add\u00adrag\u00adne skat. BFH har imid\u00adlert\u00adid fast\u00adsl\u00e5et, at den s\u00e5kald\u00adte oph\u00e6\u00advel\u00adse af access\u00adorie\u00adte\u00adten i hen\u00adhold til \u00a7 191, stk. 5, 2. punk\u00adtum, i skat\u00adtel\u00adoven (AO) ikke fin\u00adder anven\u00addel\u00adse i det\u00adte til\u00adf\u00e6l\u00adde. Access\u00adorie\u00adtet bety\u00adder, at ans\u00adva\u00adret er knyt\u00adtet til eksis\u00adten\u00adsen af den oprin\u00adde\u00adli\u00adge skat\u00adte\u00adg\u00e6ld. Den s\u00e6r\u00adli\u00adge regel, der oph\u00e6\u00adver den\u00adne sam\u00admen\u00adh\u00e6ng, g\u00e6l\u00adder kun for hoved\u00adger\u00adnings\u00adman\u00adden, ikke for med\u00advir\u00adken\u00adde (dom af 21. april 2026, VII R 18\/24).<\/p>\n
Dis\u00adse afg\u00f8\u00adrel\u00adser viser, hvor kom\u00adpl\u00adek\u00adse skat\u00adter\u00adet\u00adli\u00adge sp\u00f8rgs\u00adm\u00e5l kan v\u00e6re i praks\u00adis. Den, der ud\u00f8\u00adver fle\u00adre erhvervs\u00adm\u00e6s\u00adsi\u00adge akti\u00advi\u00adte\u00adter, plan\u00adl\u00e6g\u00adger at indh\u00aden\u00adte en bin\u00adden\u00adde afg\u00f8\u00adrel\u00adse eller er invol\u00adver\u00adet i et arve\u00adsag, b\u00f8r hol\u00adde \u00f8je med de aktu\u00adel\u00adle dom\u00adme. I s\u00e5dan\u00adne situa\u00adtio\u00adner anbe\u00adfa\u00adles det som regel at s\u00f8ge indi\u00advi\u00addu\u00adel skat\u00adte\u00adm\u00e6s\u00adsig eller juri\u00addisk r\u00e5dgivning.<\/p>\n