Aktiesnakken — Januar 2014
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mac: som jeg læser 3 der slutter med The other costs in this ex
ample were incurred by W in
2014 and 2015 and are costs that A includes in t
he total cost of the facility, but these
other costs were not deemed incu
rred by A before January 1, 2014, så tæller de ikke med -
Gaver og arveforskud på op til 59.800 kr. årligt i 2014 (58.700 kr. i 2013) er afgiftsfrie, hvis de gives til børn, forældre og bedsteforældre - også børnebørn, oldebørn, stedbørn og stedforældre.
Ægtefæller betragtes som to selvstændige gavegivere og gavemodtagere, det vil sige, at de hver for eksempel kan give et barn 59.800 kr. årligt i 2014 (58.700 kr. i 2013), uden at modtageren skal betale afgift. Et barns eller stedbarns ægtefælle kan modtage op til 20.900 kr. i 2014 (20.500 kr. i 2013
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