{"id":1476,"date":"2021-12-01T14:38:00","date_gmt":"2021-12-01T13:38:00","guid":{"rendered":"https:\/\/paragraf.keydesigndev.dk\/?p=1476"},"modified":"2025-10-02T13:50:50","modified_gmt":"2025-10-02T11:50:50","slug":"familieoverdragelse-af-fast-ejendom-nyt","status":"publish","type":"post","link":"https:\/\/paragrafadvokaterne.dk\/en\/artikler\/familieoverdragelse-af-fast-ejendom-nyt\/","title":{"rendered":"Family transfer of real estate \u2013 new 20% rule"},"content":{"rendered":"
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Family transfer of real estate \u2013 new 20% rule<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>

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.<\/p>

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.<\/p>

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.<\/p>

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.<\/p>

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.<\/p>

Conversely, it may be worth waiting if you expect the public assessment to decline.<\/p>

If you have any questions about the rules for family transfer, you can contact a lawyer. Jacob Worsoe Nielsen<\/a>\u00a0for a non-binding conversation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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In the case of family transfers, it has so far been a fixed rule that \u2013 under certain conditions \u2013 you have been able to transfer your real estate to a close relative.<\/p>","protected":false},"author":4,"featured_media":5715,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[16],"class_list":["post-1476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikler","tag-ejendomshandler"],"yoast_head":"\nFamilieoverdragelse af fast ejendom - ny 20% regel - Paragraf advokaterne<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/paragrafadvokaterne.dk\/en\/artikler\/familieoverdragelse-af-fast-ejendom-nyt\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Familieoverdragelse af fast ejendom - ny 20% regel - Paragraf advokaterne\" \/>\n<meta property=\"og:description\" content=\"Ved familieoverdragelse, har det indtil videre v\u00e6ret en fast regel, at man \u2013 under visse foruds\u00e6tninger \u2013 har kunnet overdrage sin faste ejendom til n\u00e6rtst\u00e5ende\" \/>\n<meta property=\"og:url\" content=\"https:\/\/paragrafadvokaterne.dk\/en\/artikler\/familieoverdragelse-af-fast-ejendom-nyt\/\" \/>\n<meta property=\"og:site_name\" content=\"Paragraf advokaterne\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/advokatvirksomhed\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-01T13:38:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-02T11:50:50+00:00\" \/>\n<meta name=\"author\" content=\"S\u00f8ren Vasegaard Andreasen, Advokat (H)\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"S\u00f8ren Vasegaard Andreasen, Advokat (H)\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/artikler\\\/familieoverdragelse-af-fast-ejendom-nyt\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/artikler\\\/familieoverdragelse-af-fast-ejendom-nyt\\\/\"},\"author\":{\"name\":\"S\u00f8ren Vasegaard Andreasen, Advokat (H)\",\"@id\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/#\\\/schema\\\/person\\\/02cdaca5d97e00e41ca674dca8a81db3\"},\"headline\":\"Familieoverdragelse af fast ejendom – ny 20% regel\",\"datePublished\":\"2021-12-01T13:38:00+00:00\",\"dateModified\":\"2025-10-02T11:50:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/artikler\\\/familieoverdragelse-af-fast-ejendom-nyt\\\/\"},\"wordCount\":261,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/artikler\\\/familieoverdragelse-af-fast-ejendom-nyt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/Retsbygning_fill.svg\",\"keywords\":[\"Ejendomshandler\"],\"articleSection\":[\"Artikler\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/paragrafadvokaterne.dk\\\/artikler\\\/familieoverdragelse-af-fast-ejendom-nyt\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/artikler\\\/familieoverdragelse-af-fast-ejendom-nyt\\\/\",\"url\":\"https:\\\/\\\/paragrafadvokaterne.dk\\\/artikler\\\/familieoverdragelse-af-fast-ejendom-nyt\\\/\",\"name\":\"Familieoverdragelse af fast ejendom - 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