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 A B C D E F G H I J K L M N
 O P Q R S T U V W X Y Z


Illiquidity When the debtor is unable to pay his/her debt as it falls due.

In camera The only persons allowed to be present in the courtroom in the case of a hearing in camera are the parties and their attorneys – or, in criminal proceedings, the accused and the prosecutor. Listeners and journalists, for example, must leave the court hearing. Reporting of in-camera proceedings is prohibited.

In solidum Joint and several. In the case of joint and several liability, the creditor can demand payment of the full debt from each debtor.

In the interim The period from the end of the last tax year of the deceased up to and including the day of death, cf. part 4 of the Danish Tax on the Estates of Deceased Persons Act.

Inactivity A claim or a right may lapse on account of inactivity if the person – who has the claim – fails to take any legal steps or secure his/her claim or right for a certain period of time.

Income tax threshold The maximum limits set out in section 6 of the Danish Tax on Estates of Deceased Persons above which an estate is subject to income tax.

Inconsistent acceptance When A obtains an offer from B, and A accepts the offer but on other terms and conditions than those specified in the offer. As a starting point, this is regarded as a combination of a refusal and a new offer to B, cf. section 6(1) of the Danish Contracts Act.

Inconvertible oans which cannot be redeemed – converted.

Indefeasible shares of spouse and issue The assets left by you are divided into the indefeasible shares of spouse and issue and a part of the estate in excess of the legitimate portion. The indefeasible shares of spouse and issue are the minimum inheritance that a spouse or children, grandchildren etc must inherit, cf. sections 5 and 10 of the Danish Inheritance Act.

Index-linked loan Loan whose debt is regularly adjusted in accordance with an index – price indexed. If other mortgages are to be subject to such a loan, it must be stated in the postponement that the loan is an index-linked loan.

Individual proceedings Legal proceedings taken by the individual creditor (enforcement proceedings) – in contrast to proceedings taken by creditors collectively.

Individual share of community property The portion of community property that a spouse disposes of during his/her lifetime, i.e. property owned by the person concerned.

Informal will A will which does not meet the formal requirements of the Danish Inheritance Act, i.e. it is not a notarial will, a will attested by witnesses or a privileged will. An informal will must be set aside if so demanded by just one of the persons that would have inherited, had the will not been made, cf. section 55 of the Danish Inheritance Act.

Injury to feelings Injury to a person’s pride or self-esteem.

Insolvency Legal proceedings (recovery of debt) against an insolvent debtor where all creditors in the ranking of creditors are to share the insolvent debtor’s assets.

Insolvency order The Bankruptcy Court’s order that insolvency proceedings be commended against the debtor’s estate.

Insolvent Insolvent means that there are not sufficient assets or income to cover the debt. An insolvent estate does not provide full cover for the deceased’s debt. These estates are to be administered as administrator’s estates, cf. section 36 of the Danish Administration of the Estates of Deceased Persons Act.

Insolvent estate Estate which does not provide full cover for the deceased’s debt. These estates are to be administered as administrator’s estates, cf. section 36 of the Danish Administration of the Estates of Deceased Persons Act.

Insured person The person whose life or health is insured under a life and accident insurance policy.

Insured person The person entitled to the payment under an insurance policy. In life insurance policies, the term ‘beneficiary’ is used.

Intent Intentionally – willingness to do something or, in certain circumstances, willingness to do something even if you may realise that there is every probability that an action will result in certain consequences. For certain offences, the accused can be punished only if the prosecutor can prove the accused’s intent to commit the crime.

Inter partes Between the parties.

Inter vivos gift A gift made while the donor is alive. The term is used in contrast to donatio mortis causa.

Interest-only loan A loan which is not repaid during its term.

Interlocutory appeal Certain decisions – typically orders – may be appealed to a higher court against an interlocutory order. Other decisions – typically judgments – are appealable.


An intervener is a person or business supporting a party to a legal action without making a claim of its own and paying a court fee, cf. section 252 of the Danish Administration of Justice Act.

Invalid will A will which does not meet the requirements as to form or where for various reasons the maker of the will was not of sound and disposing mind and memory or able to act of his own free will in connection with the execution of the will. As a principal rule, a will will not be invalid until an objection is made against it, cf. section 55 of the Danish Inheritance Act.

Irrevocable will A will that cannot be revoked.  The irrevocable provision - must have been decided in a will and - the beneficiaries must have been notified of the provision as a promise.

Issue A testator’s children, grandchildren, etc. Issue are, together with the spouse, beneficiaries entitled to an indefeasible portion of the estate.

Itinerant justice An itinerant justice is a judge providing assistance in another judicial district in the event of pressure of business.


Til top Sidst opdateret: 11-01-2010 
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