{"id":34905,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/doedsfaldslegat\/"},"modified":"2025-11-24T19:52:40","modified_gmt":"2025-11-24T18:52:40","slug":"doedsfaldslegat","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/da\/arveret-forsorg\/doedsfaldslegat\/","title":{"rendered":"D\u00f8dsfaldslegat"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>D\u00f8dsfaldslegat<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">D\u00f8dsfaldslegat<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Oprettelse af et d\u00f8dsfaldslegat<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Minimumsindhold i fundatsen<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Konsekvenser for begunstigede og arvinger<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">\u00d8konomisk betragtning<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Dine fordele med advokatbistand<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Ofte stillede sp\u00f8rgsm\u00e5l \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-stiftung-von-todes-wegen\">D\u00f8dsfaldslegat<\/h2>\n\n<p class=\"wp-block-paragraph\">Et d\u00f8dsfaldslegat er en s\u00e6rlig form for formueoverdragelse. Arveladeren bestemmer i sit testamente, at en del af eller hele hans formue skal dedikeres til et legat. Dette legat tr\u00e6der f\u00f8rst i kraft efter stifterens d\u00f8d. Det drejer sig regelm\u00e6ssigt om et <strong>privat legat i henhold til <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>privatstiftelsesloven (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">Oprettelsen sker ved en <strong>testamentarisk stiftelseserkl\u00e6ring<\/strong>, der skal oprettes i form af en notarbekr\u00e6ftelse. I mods\u00e6tning til et legat oprettet i levende live opst\u00e5r der ikke et forudg\u00e5ende legat gennem den testamentariske erkl\u00e6ring. Oprettelsen er snarere <strong>suspensivt betinget<\/strong> af stifterens d\u00f8d.  <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Et d\u00f8dsfaldslegat betyder, at arveladeren i sit testamente dedikerer formue til et legat, der f\u00f8rst oprettes efter hans d\u00f8d.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp\" alt=\"D\u00f8dsfaldslegat: Oprettelse via testamente, skattem\u00e6ssige konsekvenser og tvangsarveberegning forklaret p\u00e5 en retssikker m\u00e5de.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Oprettelse af et d\u00f8dsfaldslegat<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Gyldighed<\/strong>: Legatet bliver f\u00f8rst juridisk gyldigt gennem den relevante myndigheds- eller retsakt (godkendelse eller registrering i virksomhedsregisteret).<\/li>\n\n\n\n<li><strong>Gennem testamente<\/strong>: Arveladeren inds\u00e6tter legatet som arving eller legatar.<\/li>\n\n\n\n<li><strong>Formforskrifter<\/strong>: For et privat legat er en notarbekr\u00e6ftelse obligatorisk, og minimumsindholdet i en fundats skal ogs\u00e5 overholdes.<\/li>\n\n\n\n<li><strong>S\u00e6rligt<\/strong>: Intet forudg\u00e5ende legat, men suspensiv betingelse ved d\u00f8den.<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eEine Stiftung von Todes wegen er\u00f6ffnet gro\u00dfe Gestaltungsm\u00f6glichkeiten, erfordert jedoch eine pr\u00e4zise rechtliche und steuerliche Ausarbeitung, um den letzten Willen tats\u00e4chlich durchzusetzen.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-mindestinhalt-der-stiftungsurkunde\">Minimumsindhold i fundatsen<\/h2>\n\n<p class=\"wp-block-paragraph\">F\u00f8lgende punkter skal is\u00e6r fremg\u00e5 af den testamentariske bestemmelse:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Dedikation af formuen<\/strong> <\/li>\n\n\n\n<li><strong>Legatets form\u00e5l<\/strong> <\/li>\n\n\n\n<li><strong>Begunstigede<\/strong>: enten konkrete personer eller en instans, der bestemmer disse; bortfalder, hvis offentligheden er begunstiget <\/li>\n\n\n\n<li><strong>Navn og hjemsted<\/strong> for det private legat <\/li>\n\n\n\n<li><strong>Oplysninger om stifteren<\/strong>: Navn, adresse, f\u00f8dselsdato<\/li>\n\n\n\n<li><strong>Bestemmelse af varigheden<\/strong>: Oprettelse p\u00e5 bestemt eller ubestemt tid<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Skattem\u00e6ssige aspekter<\/h2>\n\n<p class=\"wp-block-paragraph\">Ved overf\u00f8rsel af formue til et privat legat skal der tages hensyn til forskellige skattem\u00e6ssige konsekvenser. Som udgangspunkt belastes enhver vederlagsfri overdragelse med en <strong>stiftelsesindgangsskat p\u00e5 2,5 %<\/strong>. Hvis der sker indbringelse af fast ejendom, opst\u00e5r der yderligere en <strong>ejendomsoverdragelsesskat p\u00e5 3,5 %<\/strong> samt et <strong>tinglysningsgebyr p\u00e5 1,1 %<\/strong>. Under visse foruds\u00e6tninger kan belastningen dog v\u00e6re betydeligt h\u00f8jere: Hvis der ikke foreligger et legat, der kan sammenlignes med privatstiftelsesloven, eller der g\u00e6lder s\u00e6rlige undtagelsestilf\u00e6lde, udg\u00f8r afgiften <strong>25 %<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">En vigtig undtagelse g\u00e6lder for <strong>endeligt beskattet kapitalformue<\/strong>, der er dedikeret til det private d\u00f8dsfaldslegat. Denne er fritaget for stiftelsesindgangsskat. Ikke omfattet af skattefritagelsen er dog <strong>andele i kapitalgesellschaften<\/strong>, for s\u00e5 vidt som den s\u00e6rlige skattesats p\u00e5 27,5 % finder anvendelse p\u00e5 de dermed forbundne indt\u00e6gter.  <\/p>\n\n<p class=\"wp-block-paragraph\">For stiftere betyder dette, at b\u00e5de typen og sammens\u00e6tningen af den dedikerede formue er afg\u00f8rende for den skattem\u00e6ssige belastning. En omhyggelig juridisk og skattem\u00e6ssig planl\u00e6gning er derfor uundv\u00e6rlig for at opn\u00e5 det \u00f8nskede form\u00e5l med legatet bedst muligt. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Gratis f\u00f8rstekonsultation\"><span class=\"mr-cta-link-normal\">V\u00e6lg \u00f8nsket tid nu:<\/span><span class=\"mr-cta-link-bold\">Gratis f\u00f8rstekonsultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-auswirkungen-fur-begunstigte-und-erben\">Konsekvenser for begunstigede og arvinger<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ingen dobbeltberegning<\/strong>: Det tages ikke dobbelt hensyn til, om formue er dedikeret til legatet, eller der samtidig er indr\u00f8mmet en begunstigetstilling. Afg\u00f8rende er kun den faktisk dedikerede formue. <\/li>\n\n\n\n<li><strong>Udbetalinger<\/strong>: Alle udbetalinger, som den begunstigede har modtaget indtil arveladerens d\u00f8d, og som stadig modtages efter d\u00f8den, skal till\u00e6gges.<\/li>\n\n\n\n<li><strong>Usikkerhed ved fremtidige udbetalinger<\/strong>: Tvangsarvinger skal ogs\u00e5 lade sig beregne ansl\u00e5ede fremtidige udbetalinger, selvom disse ikke er juridisk h\u00e5ndh\u00e6velige.<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei der Einbindung von Pflichtteilsberechtigten ist anwaltliche Begleitung unverzichtbar, da andernfalls das Risiko von Streitigkeiten und erheblichen Steuerbelastungen besteht.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirtschaftliche-betrachtungsweise\">\u00d8konomisk betragtning<\/h2>\n\n<p class=\"wp-block-paragraph\">Ud over de klassiske tilskud til et privat legat kan ogs\u00e5 \u00f8konomiske formueforskydninger spille en rolle ved beregningen af tvangsarven. Hertil h\u00f8rer is\u00e6r efterf\u00f8lgerordninger i selskabskontrakter, der begunstiger bestemte personer, ligesom tilskud til udenlandske legater. Ogs\u00e5 sammenlignelige konstruktioner, hvor der \u00f8konomisk sker en ensidig begunstigelse, er omfattet af retspraksis. Afg\u00f8rende er altid den \u00f8konomiske betragtning: Afg\u00f8rende er ikke kun den formelle struktur for formueoverdragelsen, men dens faktiske virkning p\u00e5 tvangsarvingernes stilling.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Dine fordele med advokatbistand<\/h2>\n\n<p class=\"wp-block-paragraph\">Oprettelsen af et d\u00f8dsfaldslegat er kompleks og forbundet med talrige juridiske og skattem\u00e6ssige faldgruber. Allerede sm\u00e5 formfejl kan f\u00f8re til ugyldighed af den testamentariske bestemmelse. Ligeledes kan der true skattem\u00e6ssige ulemper, hvis oprettelsen eller form\u00e5lsbestemmelsen ikke er udformet pr\u00e6cist.  <\/p>\n\n<p class=\"wp-block-paragraph\">Et specialiseret advokatfirma som vores st\u00f8tter dig i at<\/p>\n\n<ul class=\"wp-block-list\">\n<li>foretage den <strong>retssikre oprettelse<\/strong> af legatet,<\/li>\n\n\n\n<li>optimere den <strong>skattem\u00e6ssige belastning<\/strong>,<\/li>\n\n\n\n<li>sikre den <strong>\u00f8nskede form\u00e5lsbinding<\/strong> af formuen og<\/li>\n\n\n\n<li>indf\u00f8re legatet i alle n\u00f8dvendige registre.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Derved f\u00e5r du vished for, at din sidste vilje bliver omsat juridisk og \u00f8konomisk bedst muligt.<\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Gratis f\u00f8rstekonsultation\"><span class=\"mr-cta-link-normal\">V\u00e6lg \u00f8nsket tid nu:<\/span><span class=\"mr-cta-link-bold\">Gratis f\u00f8rstekonsultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Ofte stillede sp\u00f8rgsm\u00e5l \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc1 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvorn\u00e5r opst\u00e5r et d\u00f8dsfaldslegat?<\/span><\/div><div class=\"uagb-faq-content\"><p>Legatet bliver f\u00f8rst juridisk gyldigt med stifterens d\u00f8d og den efterf\u00f8lgende registrering i virksomhedsregisteret eller godkendelse fra myndigheden. F\u00f8r d\u00f8den er der intet forudg\u00e5ende legat. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc2 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvilke oplysninger skal fundatsen indeholde?<\/span><\/div><div class=\"uagb-faq-content\"><p>Obligatorisk er formuededikation, legatform\u00e5l, begunstigede, legatets navn og hjemsted, oplysninger om stifteren samt bestemmelsen af varigheden.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc3 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvordan tages der hensyn til tilskud til et privat legat ved tvangsarven?<\/span><\/div><div class=\"uagb-faq-content\"><p>Siden 2017 g\u00e6lder formuededikationer og stillingen som begunstiget som anrekningspligtige gaver. Tvangsarvinger skal lade sig beregne udbetalinger tidsm\u00e6ssigt ubegr\u00e6nset p\u00e5 deres tvangsarv. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvilke skatter opkr\u00e6ves ved overf\u00f8rsel til et legat?<\/span><\/div><div class=\"uagb-faq-content\"><p>Som udgangspunkt 2,5 % stiftelsesindgangsskat. Ved fast ejendom yderligere 3,5 % ejendomsoverdragelsesskat og 1,1 % tinglysningsgebyr. I s\u00e6rlige tilf\u00e6lde forh\u00f8jes belastningen til 25 %.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc5 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Findes der skattefrie tilskud til et legat?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ja. Endeligt beskattet kapitalformue er skattefri, undtaget er dog andele i kapitalgesellschaften, hvis den s\u00e6rlige skattesats p\u00e5 27,5 % finder anvendelse p\u00e5 indt\u00e6gterne. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kan et d\u00f8dsfaldslegat udelukke tvangsarvekrav?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nej. Et legat alene er ikke egnet til at omg\u00e5 tvangsarvekrav. Kun gennem tvangsarveafkald eller s\u00e6rlige arveretlige bestemmelser kan der opn\u00e5s en effektiv adskillelse.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvilke fordele tilbyder et d\u00f8dsfaldslegat?<\/span><\/div><div class=\"uagb-faq-content\"><p>Det muligg\u00f8r langsigtet sikring af familiev\u00e6rdier, fors\u00f8rgelse af p\u00e5r\u00f8rende samt gennemf\u00f8relse af almennyttige eller personlige form\u00e5l over generationer.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-faqc8 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvem kan oprette et d\u00f8dsfaldslegat?<\/span><\/div><div class=\"uagb-faq-content\"><p>Et d\u00f8dsfaldslegat kan udelukkende oprettes af en fysisk person som stifter. Ved denne form er kun \u00e9n stifter tilladt. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"D\u00f8dsfaldslegat Et d\u00f8dsfaldslegat er en s\u00e6rlig form for formueoverdragelse. Arveladeren bestemmer i sit testamente, at en del af eller hele hans formue skal dedikeres til et legat. Dette legat tr\u00e6der &#8230;","protected":false},"author":25,"featured_media":34907,"parent":39591,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[504],"tags":[],"class_list":["post-34905","page","type-page","status-publish","has-post-thumbnail","hentry","category-arveret-forsorg"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Stiftung-von-Todes-wegen-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/da\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"D\u00f8dsfaldslegat Et d\u00f8dsfaldslegat er en s\u00e6rlig form for formueoverdragelse. Arveladeren bestemmer i sit testamente, at en del af eller hele hans formue skal dedikeres til et legat. Dette legat tr\u00e6der ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/pages\/34905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/comments?post=34905"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/pages\/34905\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/pages\/39591"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/media\/34907"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/media?parent=34905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/categories?post=34905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/da\/wp-json\/wp\/v2\/tags?post=34905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}