| Sheriff’s deed |
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.
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| Simplified administration out of court |
Administration out of court, in which case no estate duty or estate tax is payable, cf. sections 33 and 34 of the Danish Administration of the Estates of Deceased Persons Act.
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| Slander |
Defamation.
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| Slip |
Alternative term for mistake.
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| Sole beneficiary |
A beneficiary who will inherit everything left by the deceased.
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| Sole distributor |
A distributor having the sole right to sell a product – possibly in a specific area.
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| Solitary confinement |
Custodial sentence where the accused is not allowed to associate with other inmates – wholly or partly – cf. section 770a of the Danish Administration of Justice Act.
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| Special control |
Custodial sentence where the accused is not allowed to associate with other inmates – wholly or partly – cf. section 770a of the Danish Administration of Justice Act.
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| Special control |
During the marriage a spouse controls the portion of the community property that he/she brought into the marriage or acquired during the marriage, cf. section 16 of the Danish Legal Effects of Marriage Act.
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| Special liability |
The spouses are individually liable for the debt created by them. The other spouse or his/her estate is not liable, cf. section 25 of the Danish Legal Effects of Marriage Act.
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| Specific legatee |
The person who is to inherit a specific effect.
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| Specific performance |
An agreement is performed by providing the goods or services agreed upon.
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| Spouse |
Used about married persons. Unless otherwise, stated a spouse also includes a registered partner. The application of rules of administrative law on spouses assume that they have not been separated.
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| Standard maintenance |
Basic child maintenance.
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| Statement of assets and debts |
A statement of the assets and debts of the deceased and the surviving spouse as well as insurance and pension payments. To be prepared if undivided possession of the estate is retained.
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| Statutory debt collection |
Certain receivables – usually public claims are subject to a lien. In that case the creditor can apply for enforcement proceedings without any further basis being required.
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| Statutory interest |
Danmarks Nationalbank’s (central bank) discount rate at 1 January and 1 July plus 7%, cf. section 5(1) of the Danish Interest on Overdue Payments Act.
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| Statutory share of community property |
The portion of community property taken over by a spouse after division in the event of, for example, administration as a result of the death of either spouse. Normally this is half the community property but only solvent statutory shares are included in the division.
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| Stay of execution |
The enforcement of the decision that has been appealed will be stayed.
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| Stepchildren |
Children of a married person by someone other than his or her spouse. Alternative term for separate children.
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| Strict liability |
Liability without guilt being required.
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| Subcontract |
When part of a contract is performed by others – subcontractors.
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| Subleasing |
A lessee’s leasing to another lessee (sublessee), cf. sections 69 - 70 of the Danish Rent Act.
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| Submission of statement on oath |
An expert makes an expert report. When the expert makes a statement in court, this is called submission of statement on oath. This is usually done when the parties wish to ask questions concerning the report.
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| Succession |
When, on receipt of an asset, a beneficiary is subrogated to the tax position of the deceased, i.e. that the beneficiary is regarded as having acquired the asset at the same time and at the same price as the deceased, cf. sections 36 - 38 of the Danish Administration of the Estates of Deceased Persons Act.
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| Successive administration |
When a spouse who retains undivided possession of the estate, several times distributes part of the estate to the deceased’s issue, cf. section 18 of the Danish Inheritance Act.
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| Surrogate |
Something that substitutes something else.
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| Survey |
Evidence e.g. in a civil case.
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