In the case of family transfers, it has so far been a fixed rule that - under certain conditions - one has been able to transfer one's real estate to a close relative at a price of up to 15% above or below the public property assessment, without it being considered a gift.
The 15% rule will be replaced as of October 15, 2021, with a corresponding 20% rule, where you can transfer real estate to your loved ones at 20% above or below the public assessment.
This is related to the new property valuation act. It is therefore important to remember that the 20% rule for family transfers can only be applied when the owner HAS received the new valuation of the property from the Valuation Board.
Until you receive the new property assessment, probably between 2021 and 2024, cf. SKAT, you can still apply the 15% percent rule based on the latest public assessment.
It could therefore potentially be a good idea for people planning a family transfer to their children to do so before the new assessments land. It depends on how much value you expect the new assessments will give to the specific property.
Even though 20 % is more than 15%, there is a risk that the property will receive a much higher assessment, which is why the last 5 % will not be saved for the acquirer of the property, seen in Danish kroner.
Conversely, it may be worth waiting if you expect the public assessment to decline.
If you have any questions about the rules for family transfer, you can contact a lawyer. Jacob Worsoe Nielsen for a non-binding conversation.
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