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Br - Bu 

Backing out

Provisions of sections 23, 29, 33(2) and 34(2) of the Danish Administration of the Estates of Deceased Persons Act and section 16(2) of the Danish Inheritance Act to the effect that the surviving spouse and the beneficiaries may ‘regret’ the assumption of debt liability. In that case, the estate must be administered by an administrator, and the assets of the estate must be delivered to the administrator, cf. section 104 of the Danish Administration of the Estates of Deceased Persons Act.

Bad faith

Knew or ought to have known.

Bankrupt

A person whose estate is subject to insolvency proceedings.
 

Basic exemption amount Normally refers to the deduction from the amount of inheritance that is allowed before calculation of the estate duty (but not any additional estate duty), cf. section 6 of the Danish Estate Duty Act. The term is also used to denote a deduction in connection with a set-off of economic and business cycle savings, cf. sections 10, 11, 24, 25 and 74 of the Danish Tax on the Estates of Deceased Persons Act.

BBR (Owner’s property return) After a forced sale of real property, the enforcement court issues a sheriff’s deed. First, however, all terms and conditions applying to the buyer at the forced sale must have been met.

Beneficiary The person named as inheritor in a life insurance, a capital pension or any other similar insurance policy. The contracts include a standard beneficiary. However, a named person may also be appointed. The appointment of a beneficiary requires that the insurance company/bank is notified; writing the name of a beneficiary in the will is not sufficient.

Beneficiary other than issue and spouse Legal beneficiary, who is not a beneficiary entitled to an indefeasible portion of an estate. According to the rules applying before 1 April 1964, the spouse of a childless marriage inherited in competition with the predeceased’s beneficiaries other than issue and spouse in class 2 but could retain undivided possession of the estate with them, cf. section 73 of the Danish Inheritance Act.

Beneficiary under an intestacy The person inheriting under law (in contrast to the person inheriting by will): - spouse. - children and grandchildren - parents, siblings and their children - grandparents

Board of directors The management of an association or a company.

Bona vacantia Inheritance left by a person with no beneficiaries under an intestacy or under a will. The inheritance devolves to the Danish government, cf. section 95 of the Danish Inheritance Act.

Bond loan Mortgage credit loan paid out in the form of bonds.

Bonus pater familias Latin term for a reasonable man – the term is intended to signify a person acting fairly reasonably and carefully. The term is used to assess a concrete conduct.

 

Til top Sidst opdateret: 08-01-2010 
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