{"id":10113,"date":"2021-10-21T08:10:00","date_gmt":"2021-10-21T08:10:00","guid":{"rendered":"https:\/\/bachmann-partners.dk\/uncategorized\/taxation-of-real-estate-used-for-residential-purposes-without-payment\/"},"modified":"2021-10-21T08:10:00","modified_gmt":"2021-10-21T08:10:00","slug":"taxation-of-real-estate-used-for-residential-purposes-without-payment","status":"publish","type":"post","link":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/taxation-of-real-estate-used-for-residential-purposes-without-payment\/","title":{"rendered":"Taxation of real estate used for residential purposes without payment"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

The owner of a residential property who allows a relative to use the property free of charge must be taxed on an amount corresponding to the objective rental value \u2013 that is, an estimated market value for rental. The person who is given access to an asset free of charge must also be taxed on this. Bachmann\/Partners Law Firm has conducted and won a case before the National Tax Tribunal, where the question was whether a residential property owned by a sister was being used by the sister\u2019s brother. Such cases are typically evidentiary matters, where there is a strict burden of proof on the taxpayers. This strict burden of proof also applied in the case, where the brother had his registered address at the property. <\/p>\n","protected":false},"author":1,"featured_media":6312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[145],"tags":[],"class_list":["post-10113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-successful-cases"],"acf":[],"yoast_head":"\nTaxation of real estate used for residential purposes without payment - Bachmann\/Partners<\/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:\/\/bachmann-partners.dk\/en\/successful-cases\/taxation-of-real-estate-used-for-residential-purposes-without-payment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation of real estate used for residential purposes without payment - Bachmann\/Partners\" \/>\n<meta property=\"og:description\" content=\"The owner of a residential property who allows a relative to use the property free of charge must be taxed on an amount corresponding to the objective rental value \u2013 that is, an estimated market value for rental. The person who is given access to an asset free of charge must also be taxed on this. Bachmann\/Partners Law Firm has conducted and won a case before the National Tax Tribunal, where the question was whether a residential property owned by a sister was being used by the sister\u2019s brother. Such cases are typically evidentiary matters, where there is a strict burden of proof on the taxpayers. 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