{"id":1659,"date":"2026-10-21T10:37:50","date_gmt":"2026-10-21T08:37:50","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1659"},"modified":"2026-10-21T10:37:50","modified_gmt":"2026-10-21T08:37:50","slug":"knp-144-5efbec972e41","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-144-5efbec972e41\/","title":{"rendered":"Told\u00adaf\u00adgif\u00adter som ekstra\u00ador\u00addin\u00e6\u00adre udgif\u00adter ved v\u00e6r\u00addi\u00adan\u00ads\u00e6t\u00adtel\u00adsen af andele"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Hvis man for\u00e6\u00adrer ande\u00adle i et GmbH v\u00e6k, skal man f\u00e5 fast\u00adsat deres v\u00e6r\u00addi med hen\u00adblik p\u00e5 gaveaf\u00adgif\u00adten. Ofte anven\u00addes den s\u00e5kald\u00adte forenk\u00adle\u00adde indt\u00e6gts\u00adv\u00e6r\u00addi-meto\u00adde i den\u00adne sam\u00admen\u00adh\u00e6ng. For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen har nu i en nylig dom pr\u00e6cis\u00ade\u00adret, hvil\u00adke udgif\u00adter der i for\u00adbin\u00addel\u00adse med den\u00adne v\u00e6r\u00addi\u00adan\u00ads\u00e6t\u00adtel\u00adses\u00adme\u00adto\u00adde betrag\u00adtes som ekstra\u00ador\u00addin\u00e6\u00adre og der\u00admed kan \u00f8ge andelens v\u00e6rdi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hvad g\u00e5r den forenklede indt\u00e6gtsv\u00e6rdi-metode ud&nbsp;p\u00e5?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r aktier i et aktie\u00adsels\u00adkab gives v\u00e6k, og der ikke fore\u00adlig\u00adger en aktuel salgs\u00adpris, fast\u00ads\u00e6t\u00adter skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne v\u00e6r\u00addien p\u00e5 bag\u00adgrund af virksom\u00adhe\u00addens fremt\u00adidi\u00adge indt\u00adje\u00adnings\u00adev\u00adne. Grund\u00adla\u00adget her\u00adfor er det gen\u00adn\u00adems\u00adnit\u00adli\u00adge \u00e5rli\u00adge afk\u00adast fra de senes\u00adte \u00e5r. For at den\u00adne v\u00e6r\u00addi s\u00e5 rea\u00adlis\u00adtisk som muligt skal afs\u00adpe\u00adj\u00adle den fremt\u00adidi\u00adge indt\u00adje\u00adnings\u00adsi\u00adtua\u00adti\u00adon, fores\u00adkri\u00adver v\u00e6r\u00addi\u00adan\u00ads\u00e6t\u00adtel\u00adses\u00adloven vis\u00adse jus\u00adte\u00adrin\u00adger: Engang\u00adsud\u00adgif\u00adter eller us\u00e6d\u00adv\u00adan\u00adli\u00adge udgift\u00adspos\u00adter l\u00e6g\u00adges til\u00adba\u00adge til over\u00ads\u00adkud\u00addet, da de for\u00adven\u00adtes ikke at p\u00e5vir\u00adke det fremt\u00adidi\u00adge resul\u00adtat negativt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Det konkrete tilf\u00e6lde: Et spedit\u00f8rfirma i form af et GmbH og h\u00f8je toldrenter<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I den omhand\u00adle\u00adde sag hav\u00adde en andels\u00adha\u00adver i et spe\u00addi\u00adt\u00f8r-GmbH i 2017 sk\u00e6n\u00adket halv\u00adde\u00adlen af sine ande\u00adle til en anden inter\u00ades\u00adsent. Skat\u00adte\u00adv\u00e6\u00adse\u00adnet fast\u00adsat\u00adte andelens v\u00e6r\u00addi efter den forenk\u00adle\u00adde indt\u00e6gts\u00adba\u00adse\u00adre\u00adde v\u00e6r\u00addi\u00adan\u00ads\u00e6t\u00adtel\u00adses\u00adme\u00adto\u00adde og med\u00adreg\u00adne\u00adde i den for\u00adbin\u00addel\u00adse ren\u00adter p\u00e5 told\u00adaf\u00adgif\u00adter som ekstra\u00ador\u00addin\u00e6\u00adre udgif\u00adter. Dis\u00adse ren\u00adter var ops\u00adt\u00e5et, for\u00addi GmbH\u2019en var ble\u00advet holdt ans\u00advar\u00adlig for told\u00adg\u00e6ld, der i v\u00e6sent\u00adlig grad var for\u00e5r\u00adsa\u00adget af tred\u00adje\u00admands svi\u00adgag\u00adti\u00adge hand\u00adlin\u00adger. Sagen hav\u00adde truk\u00adket ud i \u00e5re\u00advis, hvil\u00adket fik ren\u00adte\u00adbyr\u00adden til at sti\u00adge betydeligt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GmbH\u2019en gjor\u00adde inds\u00adigel\u00adse heri\u00admod og var af den opfat\u00adtel\u00adse, at dis\u00adse ren\u00adteud\u00adgif\u00adter fuldt ud skul\u00adle fra\u00adtr\u00e6k\u00adkes indt\u00e6g\u00adter\u00adne. Skat\u00adter\u00adet\u00adten afvis\u00adte kla\u00adgen, og For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen (BFH) bekr\u00e6f\u00adte\u00adde det\u00adte ved dom af 6. maj 2026 (sags\u00adnum\u00admer II R 2\/24, offent\u00adliggjort den 16. juli&nbsp;2026).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">BFH\u2019s afg\u00f8relse<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">BFH pr\u00e6cis\u00ade\u00adre\u00adde: Ekstra\u00ador\u00addin\u00e6\u00adre udgif\u00adter i hen\u00adhold til v\u00e6r\u00addi\u00adan\u00ads\u00e6t\u00adtel\u00adses\u00adloven er udgif\u00adter, som for\u00adven\u00adtes ikke at p\u00e5vir\u00adke det fremt\u00adidi\u00adge, ved\u00adva\u00adren\u00adde \u00e5rli\u00adge afk\u00adast. Det er i den for\u00adbin\u00addel\u00adse uden betyd\u00adning, om omkost\u00adnin\u00adger\u00adne er ops\u00adt\u00e5et i for\u00adbin\u00addel\u00adse med den nor\u00adma\u00adle for\u00adret\u00adnings\u00addrift eller&nbsp;ej.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hvor\u00advidt udgif\u00adter skal betrag\u00adtes som ekstra\u00ador\u00addin\u00e6\u00adre, skal altid vur\u00adde\u00adres p\u00e5 bag\u00adgrund af en sam\u00adlet vur\u00adde\u00adring af den kon\u00adkre\u00adte sag. Her er tre kri\u00adte\u00adri\u00ader afg\u00f8rende:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Rets\u00adgrund\u00adlag for opret\u00adtel\u00adsen:<\/strong> Hvor\u00addan er udgif\u00adter\u00adne ops\u00adt\u00e5et, og er \u00e5rsa\u00adgen engangs\u00adfo\u00adre\u00adteel\u00adse eller tilbagevendende?<\/li>\n\n\n<li><strong>Hyp\u00adpig\u00adhed:<\/strong> Har der tid\u00adli\u00adge\u00adre regel\u00adm\u00e6s\u00adsigt v\u00e6ret tils\u00adva\u00adren\u00adde udgifter?<\/li>\n\n\n<li><strong>Et rime\u00adligt bel\u00f8b:<\/strong> Hvor store er udgif\u00adter\u00adne i for\u00adhold til tils\u00adva\u00adren\u00adde, s\u00e6d\u00adv\u00adan\u00adli\u00adge omkostninger?<\/li>\n\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I det kon\u00adkre\u00adte til\u00adf\u00e6l\u00adde bekr\u00e6f\u00adte\u00adde BFH, at told\u00adren\u00adter\u00adne var af ekstra\u00ador\u00addin\u00e6r karak\u00adter. GmbH hav\u00adde ikke p\u00e5vist, at der fre\u00admo\u00adver kun\u00adne for\u00adven\u00adtes tils\u00adva\u00adren\u00adde byr\u00adder. Da udgif\u00adter\u00adne skyld\u00adtes tred\u00adje\u00admands svig og den us\u00e6d\u00adv\u00adan\u00adligt lan\u00adge sags\u00adbe\u00adhand\u00adlings\u00adtid, udgjor\u00adde de et engangstil\u00adf\u00e6l\u00adde, som ikke var repr\u00e6\u00adsen\u00adta\u00adtivt for spe\u00addi\u00adt\u00f8r\u00advirksom\u00adhe\u00addens nor\u00adma\u00adle indtjeningssituation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hvad betyder det for iv\u00e6rks\u00e6ttere og arvinger?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dom\u00admen har prak\u00adtisk betyd\u00adning for alle, der for\u00e6\u00adrer eller arver virksom\u00adhed\u00adsan\u00adde\u00adle. Engang\u00adsud\u00adgif\u00adter af ekstra\u00ador\u00addin\u00e6r karak\u00adter kan \u00f8ge den skat\u00adte\u00adm\u00e6s\u00adsigt fast\u00adsat\u00adte virksom\u00adheds\u00adv\u00e6r\u00addi, hvil\u00adket igen p\u00e5vir\u00adker gave- eller arve\u00adaf\u00adgif\u00adten. Samt\u00adidig \u00e5bner afg\u00f8\u00adrel\u00adsen imid\u00adlert\u00adid ogs\u00e5 mulig\u00adhed for at ude\u00adluk\u00adke us\u00e6d\u00adv\u00adan\u00adli\u00adge udgif\u00adter fra indt\u00e6gts\u00adgrund\u00adla\u00adget p\u00e5 en hen\u00adsigts\u00adm\u00e6s\u00adsig m\u00e5de, forud\u00adsat at dis\u00adse ikke reelt udg\u00f8r en varig belast\u00adning for virksom\u00adhe\u00addens fremt\u00adidi\u00adge indtjening.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hvis man plan\u00adl\u00e6g\u00adger en virksom\u00adheds\u00adge\u00adne\u00adra\u00adti\u00adons\u00adskif\u00adte eller skal f\u00e5 fast\u00adsat v\u00e6r\u00addien af sine ande\u00adle til skat\u00adte\u00adm\u00e6s\u00adsi\u00adge for\u00adm\u00e5l, b\u00f8r man n\u00f8je gen\u00adnem\u00adg\u00e5 og doku\u00admen\u00adte\u00adre sam\u00admen\u00ads\u00e6t\u00adnin\u00adgen af resul\u00adtat\u00ader\u00adne fra de fore\u00adg\u00e5en\u00adde \u00e5r. Det anbe\u00adfa\u00adles under alle omst\u00e6n\u00addig\u00adhe\u00adder at s\u00f8ge fag\u00adkyn\u00addig skat\u00adter\u00e5d\u00adgiv\u00adning i den\u00adne forbindelse.<\/p>\n\n\n\n<div id=\"knp-source-attribution\"><p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/rechtsprechung\/bewertung-von-anteilen-im-vereinfachten-ertragswertverfahren_166_692018.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p><\/div>\n\n\n\n<div id=\"knp-ai-disclosure\"><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><\/div>","protected":false},"excerpt":{"rendered":"<p>BFH-dom: Ren\u00adteud\u00adgif\u00adter i for\u00adbin\u00addel\u00adse med told\u00adaf\u00adgif\u00adter kan ude\u00adlades ved v\u00e6r\u00addi\u00adan\u00ads\u00e6t\u00adtel\u00adsen af ande\u00adle i for\u00adbin\u00addel\u00adse med gaveafgiften.<\/p>","protected":false},"author":1,"featured_media":846,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1659","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=1659"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1659\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/846"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}