Testament/last will

Upon an individual’s passing, the estate is, as a general rule, distributed in accordance with the provisions of the Danish Inheritance Act. Under these rules, the surviving spouse is entitled to inherit one half of the estate, while the children (and their descendants) share the other half equally.

However, this distribution does not always produce the desired outcome.

For instance, there may be a desire to ensure that the surviving spouse retains as much of the joint estate as possible until their own passing. In cases where it is uncertain who will predecease the other, it is often advantageous to establish a mutual will regulating this matter – often as an alternative to undivided possession of the estate. This may be particularly beneficial where stepchildren are involved, or where one wishes to avoid a situation in which the deceased’s children may challenge the dispositions made by the surviving spouse.

There may also be heirs one wishes to favor or to restrict. This may be done to preserve family assets such as a holiday home, a business, or other assets. Alternatively, it may be the intention that certain heirs should inherit as little as possible. Here, the rules on forced heirship (tvangsarv) are often relevant. While a will can significantly limit the inheritance of direct heirs, at least 25% of the estate must be distributed as forced heirship in accordance with the standard rules of the Inheritance Act, as outlined above. However, it is possible to restrict the inheritance of one or more heirs to a fixed amount, provided such a limitation is explicitly stated in the will.

Often, there is also a desire to ensure that the inheritance remains with the intended beneficiaries. Provisions on separate property (særeje) or restricted inheritance (båndlæggelse) are often relevant in this respect. Likewise, including preferential rights to specific assets can be a valuable element of the will.

Finally, the form of the will must be determined. As a general rule, a notarized will carries greater evidentiary weight than other forms of wills.

PrivatRevision is able to assist with simple wills, which can often be prepared for DKK 4,000–6,000 including VAT.

We can also assist with more complex wills, where tailored and precise legal advice takes precedence over cost. Such wills are prepared on an hourly basis. Even with more complex wills, matters are often resolved within 4–8 hours of counselling.

Please feel free to contact us to learn how we can assist in ensuring that your will best reflects your wishes.