{"id":83577,"date":"2025-08-25T09:15:59","date_gmt":"2025-08-25T07:15:59","guid":{"rendered":"https:\/\/harlander-partner.eu\/arvsratt-och-forebyggande\/stiftelse-for-dodsfall\/"},"modified":"2025-11-26T08:38:09","modified_gmt":"2025-11-26T07:38:09","slug":"stiftelse-for-dodsfall","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sv\/arvsratt-och-forebyggande\/stiftelse-for-dodsfall\/","title":{"rendered":"Stiftelse f\u00f6r d\u00f6dsfall"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Stiftelse f\u00f6r d\u00f6dsfall<\/h2><ul><li><a href=\"#h-stiftung-von-todes-wegen\" data-level=\"2\">Stiftelse f\u00f6r d\u00f6dsfall<\/a><\/li><li><a href=\"#h-errichtung-einer-stiftung-von-todes-wegen\" data-level=\"2\">Uppr\u00e4ttande av en stiftelse f\u00f6r d\u00f6dsfall<\/a><\/li><li><a href=\"#h-mindestinhalt-der-stiftungsurkunde\" data-level=\"2\">Minimiinneh\u00e5ll i stiftelseurkunden<\/a><\/li><li><a href=\"#h-auswirkungen-fur-begunstigte-und-erben\" data-level=\"2\">Konsekvenser f\u00f6r f\u00f6rm\u00e5nstagare och arvingar<\/a><\/li><li><a href=\"#h-wirtschaftliche-betrachtungsweise\" data-level=\"2\">Ekonomisk betraktelse<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Dina f\u00f6rdelar med juridisk hj\u00e4lp<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Vanliga fr\u00e5gor \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-stiftung-von-todes-wegen\">Stiftelse f\u00f6r d\u00f6dsfall<\/h2>\n\n<p class=\"wp-block-paragraph\">En stiftelse f\u00f6r d\u00f6dsfall \u00e4r en s\u00e4rskild form av f\u00f6rm\u00f6genhetsefterf\u00f6ljd. Arvl\u00e5taren best\u00e4mmer i sitt testamente att en del av eller hela hans f\u00f6rm\u00f6genhet ska till\u00e4gnas en stiftelse. Denna stiftelse tr\u00e4der i kraft f\u00f6rst efter stiftarens d\u00f6d. Det handlar regelbundet om en <strong>privatstiftelse i den mening som avses i <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003154\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>privatstiftelselagen (PSG)<\/strong>.<\/a>   <\/p>\n\n<p class=\"wp-block-paragraph\">Uppr\u00e4ttandet sker genom en <strong>testamentarisk stiftelsef\u00f6rklaring<\/strong>, som ska uppr\u00e4ttas i form av en notariell handling. Till skillnad fr\u00e5n en stiftelse under livstiden uppst\u00e5r ingen f\u00f6rstiftelse genom den testamentariska f\u00f6rklaringen. Uppr\u00e4ttandet \u00e4r snarare <strong>villkorat av stiftarens d\u00f6d<\/strong>.  <\/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\">En stiftelse f\u00f6r d\u00f6dsfall inneb\u00e4r att arvl\u00e5taren i sitt testamente till\u00e4gnar en stiftelse egendom som f\u00f6rst uppst\u00e5r efter hans d\u00f6d.<\/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=\"Stiftelse f\u00f6r d\u00f6dsfall: Uppr\u00e4ttande genom testamente, skattem\u00e4ssiga konsekvenser och ber\u00e4kning av laglotten f\u00f6rklaras p\u00e5 ett r\u00e4ttss\u00e4kert s\u00e4tt.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-errichtung-einer-stiftung-von-todes-wegen\">Uppr\u00e4ttande av en stiftelse f\u00f6r d\u00f6dsfall<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Verksamhet<\/strong>: Stiftelsen blir r\u00e4ttsligt handlingsf\u00e4hig f\u00f6rst genom motsvarande myndighets- eller domstolsbeslut (godk\u00e4nnande respektive registrering i bolagsregistret).<\/li>\n\n\n\n<li><strong>Genom testamente<\/strong>: Arvl\u00e5taren utser stiftelsen till arvinge eller testamentstagare.<\/li>\n\n\n\n<li><strong>Formf\u00f6reskrifter<\/strong>: F\u00f6r en privatstiftelse kr\u00e4vs ovillkorligen en notariell handling och minimiinneh\u00e5llet i en stiftelseurkund m\u00e5ste ocks\u00e5 beaktas.<\/li>\n\n\n\n<li><strong>S\u00e4rskildhet<\/strong>: Ingen f\u00f6rstiftelse, utan uppskjutande villkor genom d\u00f6den.<\/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\">Minimiinneh\u00e5ll i stiftelseurkunden<\/h2>\n\n<p class=\"wp-block-paragraph\">F\u00f6ljande punkter m\u00e5ste s\u00e4rskilt ing\u00e5 i testamentet:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Till\u00e4gnande av egendom<\/strong> <\/li>\n\n\n\n<li><strong>Stiftelsens syfte<\/strong> <\/li>\n\n\n\n<li><strong>F\u00f6rm\u00e5nstagare<\/strong>: antingen konkreta personer eller en instans som best\u00e4mmer dessa; bortfaller om allm\u00e4nheten gynnas <\/li>\n\n\n\n<li><strong>Namn och s\u00e4te<\/strong> f\u00f6r privatstiftelsen <\/li>\n\n\n\n<li><strong>Uppgifter om stiftaren<\/strong>: Namn, adress, f\u00f6delsedatum<\/li>\n\n\n\n<li><strong>Best\u00e4mmande av varaktighet<\/strong>: Uppr\u00e4ttande p\u00e5 best\u00e4md eller obest\u00e4md tid<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Skatteaspekter<\/h2>\n\n<p class=\"wp-block-paragraph\">Vid \u00f6verf\u00f6ring av tillg\u00e5ngar till en privatstiftelse m\u00e5ste olika skattem\u00e4ssiga konsekvenser beaktas. I princip belastas varje kostnadsfri g\u00e5va med en <g id=\"gid_0\">stiftelseing\u00e5ngsskatt p\u00e5 2,5 %<\/g>. Om det sker en inbringning av fastigheter uppst\u00e5r dessutom en <g id=\"gid_1\">\u00f6verl\u00e5telseskatt p\u00e5 3,5 %<\/g> samt en <g id=\"gid_2\">inskrivningsavgift i fastighetsregistret p\u00e5 1,1 %<\/g>. Under vissa f\u00f6ruts\u00e4ttningar kan belastningen dock bli betydligt h\u00f6gre: Om det inte finns n\u00e5gon stiftelse som \u00e4r j\u00e4mf\u00f6rbar med privatstiftelselagen eller om s\u00e4rskilda undantagsbest\u00e4mmelser g\u00e4ller, uppg\u00e5r avgiften till <strong>25 %<\/strong>.   <\/p>\n\n<p class=\"wp-block-paragraph\">Ett viktigt undantag g\u00e4ller f\u00f6r <strong>slutbeskattad kapitalf\u00f6rm\u00f6genhet<\/strong> som till\u00e4gnas privatstiftelsen f\u00f6r d\u00f6dsfall. Denna \u00e4r befriad fr\u00e5n stiftelseing\u00e5ngsskatten. Inte under skattefriheten faller dock <strong>andelar i kapitalbolag<\/strong>, i den m\u00e5n den s\u00e4rskilda skattesatsen p\u00e5 27,5 % till\u00e4mpas p\u00e5 de d\u00e4rmed f\u00f6rbundna inkomsterna.  <\/p>\n\n<p class=\"wp-block-paragraph\">F\u00f6r stiftare inneb\u00e4r detta att b\u00e5de typen och sammans\u00e4ttningen av den till\u00e4gnade egendomen \u00e4r avg\u00f6rande f\u00f6r den skattem\u00e4ssiga belastningen. En noggrann juridisk och skattem\u00e4ssig planering \u00e4r d\u00e4rf\u00f6r oumb\u00e4rlig f\u00f6r att uppn\u00e5 stiftelsens \u00f6nskade syfte p\u00e5 b\u00e4sta m\u00f6jliga s\u00e4tt. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Kostnadsfri inledande r\u00e5dgivning\"><span class=\"mr-cta-link-normal\">V\u00e4lj \u00f6nskat datum nu:<\/span><span class=\"mr-cta-link-bold\">Kostnadsfri inledande r\u00e5dgivning<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-auswirkungen-fur-begunstigte-und-erben\">Konsekvenser f\u00f6r f\u00f6rm\u00e5nstagare och arvingar<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ingen dubbel ber\u00e4kning<\/strong>: Det beaktas inte dubbelt om egendom har till\u00e4gnats stiftelsen eller om en f\u00f6rm\u00e5nstagarst\u00e4llning har beviljats samtidigt. Endast den faktiskt till\u00e4gnade egendomen \u00e4r avg\u00f6rande. <\/li>\n\n\n\n<li><strong>Utdelningar<\/strong>: Alla utdelningar som f\u00f6rm\u00e5nstagaren har erh\u00e5llit fram till arvl\u00e5tarens d\u00f6d och som fortfarande erh\u00e5lls efter d\u00f6den ska l\u00e4ggas till.<\/li>\n\n\n\n<li><strong>Os\u00e4kerhet om framtida utdelningar<\/strong>: Laglottsber\u00e4ttigade m\u00e5ste ocks\u00e5 l\u00e5ta ber\u00e4kna uppskattade framtida utdelningar, \u00e4ven om dessa inte \u00e4r r\u00e4ttsligt verkst\u00e4llbara.<\/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\">Ekonomisk betraktelse<\/h2>\n\n<p class=\"wp-block-paragraph\">F\u00f6rutom de klassiska g\u00e5vorna till en privatstiftelse kan \u00e4ven ekonomiska f\u00f6rm\u00f6genhetsf\u00f6rskjutningar spela en roll vid ber\u00e4kningen av laglotten. Detta inkluderar s\u00e4rskilt efterf\u00f6ljdsregler i bolagsavtal som gynnar vissa personer, liksom g\u00e5vor till utl\u00e4ndska stiftelser. \u00c4ven j\u00e4mf\u00f6rbara konstruktioner d\u00e4r det ekonomiskt sker ett ensidigt gynnande omfattas av r\u00e4ttspraxis. Avg\u00f6rande \u00e4r alltid den ekonomiska betraktelsen: Avg\u00f6rande \u00e4r inte bara den formella strukturen f\u00f6r f\u00f6rm\u00f6genhets\u00f6verf\u00f6ringen, utan dess faktiska inverkan p\u00e5 de laglottsber\u00e4ttigades st\u00e4llning.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Dina f\u00f6rdelar med juridisk hj\u00e4lp<\/h2>\n\n<p class=\"wp-block-paragraph\">Uppr\u00e4ttandet av en stiftelse f\u00f6r d\u00f6dsfall \u00e4r komplext och f\u00f6rknippat med ett flertal juridiska och skattem\u00e4ssiga fallgropar. Redan sm\u00e5 formella fel kan leda till att testamentet blir ogiltigt. Likas\u00e5 kan skattem\u00e4ssiga nackdelar hota om uppr\u00e4ttandet eller \u00e4ndam\u00e5lsbest\u00e4mmelsen inte \u00e4r exakt utformad.  <\/p>\n\n<p class=\"wp-block-paragraph\">En specialiserad advokatbyr\u00e5 som v\u00e5r hj\u00e4lper dig med att<\/p>\n\n<ul class=\"wp-block-list\">\n<li>f\u00f6reta <strong>r\u00e4ttss\u00e4kert uppr\u00e4ttande<\/strong> av stiftelsen,<\/li>\n\n\n\n<li><strong>optimera skattebelastningen<\/strong>,<\/li>\n\n\n\n<li>s\u00e4kerst\u00e4lla <strong>\u00f6nskad \u00e4ndam\u00e5lsbindning<\/strong> av egendomen och<\/li>\n\n\n\n<li>registrera stiftelsen i alla n\u00f6dv\u00e4ndiga register.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">D\u00e4rigenom f\u00e5r du visshet om att din sista vilja genomf\u00f6rs p\u00e5 b\u00e4sta m\u00f6jliga s\u00e4tt juridiskt och ekonomiskt.<\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Kostnadsfri inledande r\u00e5dgivning\"><span class=\"mr-cta-link-normal\">V\u00e4lj \u00f6nskat datum nu:<\/span><span class=\"mr-cta-link-bold\">Kostnadsfri inledande r\u00e5dgivning<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Vanliga fr\u00e5gor \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\">N\u00e4r uppst\u00e5r en stiftelse f\u00f6r d\u00f6dsfall?<\/span><\/div><div class=\"uagb-faq-content\"><p>Stiftelsen blir r\u00e4ttsligt handlingsf\u00e4hig f\u00f6rst i och med stiftarens d\u00f6d och den efterf\u00f6ljande registreringen i bolagsregistret respektive godk\u00e4nnandet av myndigheten. F\u00f6re d\u00f6den finns ingen f\u00f6rstiftelse. <\/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\">Vilka uppgifter m\u00e5ste stiftelseurkunden inneh\u00e5lla?<\/span><\/div><div class=\"uagb-faq-content\"><p>Obligatoriskt \u00e4r till\u00e4gnande av egendom, stiftelsens syfte, f\u00f6rm\u00e5nstagare, stiftelsens namn och s\u00e4te, uppgifter om stiftaren samt best\u00e4mmande av varaktigheten.<\/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\">Hur beaktas g\u00e5vor till en privatstiftelse vid laglotten?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sedan 2017 g\u00e4ller till\u00e4gnande av egendom och st\u00e4llningen som f\u00f6rm\u00e5nstagare som g\u00e5vor som ska beaktas. Laglottsber\u00e4ttigade m\u00e5ste l\u00e5ta ber\u00e4kna utdelningar p\u00e5 sin laglott tidsobegr\u00e4nsat. <\/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\">Vilka skatter tillkommer vid \u00f6verf\u00f6ring till en stiftelse?<\/span><\/div><div class=\"uagb-faq-content\"><p>I princip 2,5 % stiftelseing\u00e5ngsskatt. F\u00f6r fastigheter dessutom 3,5 % \u00f6verl\u00e5telseskatt och 1,1 % inskrivningsavgift i fastighetsregistret. I specialfall \u00f6kar belastningen till 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\">Finns det skattefria g\u00e5vor till en stiftelse?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ja. Slutbeskattad kapitalf\u00f6rm\u00f6genhet \u00e4r skattefri, undantagna \u00e4r dock andelar i kapitalbolag om den s\u00e4rskilda skattesatsen p\u00e5 27,5 % \u00e4r till\u00e4mplig p\u00e5 inkomsterna. <\/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 en stiftelse f\u00f6r d\u00f6dsfall utesluta laglottsanspr\u00e5k?<\/span><\/div><div class=\"uagb-faq-content\"><p>Nej. En stiftelse ensam \u00e4r inte l\u00e4mplig f\u00f6r att kringg\u00e5 laglottsanspr\u00e5k. Endast genom laglottsavst\u00e5ende eller s\u00e4rskilda arvsr\u00e4ttsliga best\u00e4mmelser kan en effektiv avskiljning uppn\u00e5s.  <\/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\">Vilka f\u00f6rdelar erbjuder en stiftelse f\u00f6r d\u00f6dsfall?<\/span><\/div><div class=\"uagb-faq-content\"><p>Den m\u00f6jligg\u00f6r l\u00e5ngsiktig s\u00e4kerst\u00e4llande av familjef\u00f6rm\u00f6genhet, f\u00f6rs\u00f6rjning av anh\u00f6riga samt genomf\u00f6rande av allm\u00e4nnyttiga eller personliga syften \u00f6ver 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\">Vem kan uppr\u00e4tta en stiftelse f\u00f6r d\u00f6dsfall?<\/span><\/div><div class=\"uagb-faq-content\"><p>En stiftelse f\u00f6r d\u00f6dsfall kan uteslutande uppr\u00e4ttas av en fysisk person som stiftare. Vid denna form \u00e4r endast en stiftare till\u00e5ten. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Stiftelse f\u00f6r d\u00f6dsfall En stiftelse f\u00f6r d\u00f6dsfall \u00e4r en s\u00e4rskild form av f\u00f6rm\u00f6genhetsefterf\u00f6ljd. Arvl\u00e5taren best\u00e4mmer i sitt testamente att en del av eller hela hans f\u00f6rm\u00f6genhet ska till\u00e4gnas en stiftelse. &#8230;","protected":false},"author":25,"featured_media":83581,"parent":59263,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1146],"tags":[],"class_list":["post-83577","page","type-page","status-publish","has-post-thumbnail","hentry","category-arvsraett-foermoegenhetsplanering"],"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\/sv\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Stiftelse f\u00f6r d\u00f6dsfall En stiftelse f\u00f6r d\u00f6dsfall \u00e4r en s\u00e4rskild form av f\u00f6rm\u00f6genhetsefterf\u00f6ljd. Arvl\u00e5taren best\u00e4mmer i sitt testamente att en del av eller hela hans f\u00f6rm\u00f6genhet ska till\u00e4gnas en stiftelse. ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/83577","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/comments?post=83577"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/83577\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/pages\/59263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/media\/83581"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/media?parent=83577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/categories?post=83577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sv\/wp-json\/wp\/v2\/tags?post=83577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}