{"id":41416,"date":"2026-10-06T08:31:53","date_gmt":"2026-10-06T06:31:53","guid":{"rendered":"https:\/\/fuster-associates.com\/?p=41416"},"modified":"2026-10-07T08:32:01","modified_gmt":"2026-10-07T06:32:01","slug":"flytning-af-et-family-office-til-spanien-vigtige-juridiske-og-skattemaessige-overvejelser","status":"publish","type":"post","link":"https:\/\/fuster-associates.com\/da\/blog\/flytning-af-et-family-office-til-spanien-vigtige-juridiske-og-skattemaessige-overvejelser\/","title":{"rendered":"Flytning af et family office til Spanien: Vigtige juridiske og skattem\u00e6ssige overvejelser"},"content":{"rendered":"<p class=\"titular\">For internationale familier kan flytningen af et family office til Spanien give adgang til en stabil europ\u00e6isk jurisdiktion og et veletableret marked for professionelle tjenesteydelser. Det er imidlertid betydeligt mere komplekst at flytte forvaltningen af en families formue end blot at etablere et selskab eller \u00e5bne et kontor.<\/p>\n<p>Et family office kan koordinere investeringer, ejendomme, familieejede virksomheder, generationsskifte og andre aspekter af familiens formue. Hvis forvaltningsaktiviteterne flyttes til Spanien, kan det derfor rejse vigtige sp\u00f8rgsm\u00e5l om <strong>skattem\u00e6ssigt hjemsted, selskabsstrukturer, investeringer, generationsskifte og familiemedlemmernes personlige forhold<\/strong>.<\/p>\n<p>Af denne grund b\u00f8r de juridiske og skattem\u00e6ssige konsekvenser vurderes, inden der foretages \u00e6ndringer i strukturen.<\/p>\n<div style=\"height: 30px;\"><\/div>\n<h3><strong>Hvad indeb\u00e6rer flytningen af et family office til Spanien?<\/strong><\/h3>\n<p>En flytning af et family office betyder ikke n\u00f8dvendigvis, at alle aktiver eller selskaber skal flyttes til Spanien. Det afg\u00f8rende sp\u00f8rgsm\u00e5l er at fastsl\u00e5, <strong>hvilke forvaltnings- og beslutningsaktiviteter der faktisk vil finde sted i Spanien<\/strong>.<\/p>\n<p>Inden flytningen kan det v\u00e6re n\u00f8dvendigt at fastsl\u00e5:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul class=\"checklist\">\n<li>Hvor family office&#8217;et aktuelt er etableret.<\/li>\n<li>Hvor de vigtigste beslutninger tr\u00e6ffes.<\/li>\n<li>Hvem der vil st\u00e5 for aktiviteterne fra Spanien.<\/li>\n<li>Om eksisterende enheder kan blive omfattet af spanske skatteregler.<\/li>\n<li>Hvordan flytningen kan p\u00e5virke investeringer, ejendomme og andre aktiver.<\/li>\n<li>Om nogle af familiemedlemmerne ogs\u00e5 vil flytte til Spanien.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Den rette fremgangsm\u00e5de vil afh\u00e6nge af familiens eksisterende struktur og af, hvordan family office&#8217;et fungerer.<\/p>\n<div style=\"height: 30px;\"><\/div>\n<h3><strong>Skattem\u00e6ssigt hjemsted og effektiv ledelse<\/strong><\/h3>\n<p>Et af de f\u00f8rste sp\u00f8rgsm\u00e5l, der b\u00f8r unders\u00f8ges, er <strong>hvor de relevante personer og enheder anses for at v\u00e6re skattem\u00e6ssigt hjemmeh\u00f8rende<\/strong>.<\/p>\n<p>For fysiske personer kan en flytning til Spanien medf\u00f8re skattem\u00e6ssigt hjemsted i Spanien afh\u00e6ngigt af deres personlige forhold. Dette skal vurderes separat fra family office&#8217;ets eget skattem\u00e6ssige forhold.<\/p>\n<p>For selskaber og andre enheder kan <strong>det sted, hvor den faktiske ledelse og kontrol ud\u00f8ves<\/strong>, ogs\u00e5 v\u00e6re relevant ved fastl\u00e6ggelsen af deres skattem\u00e6ssige forhold.<\/p>\n<p>At lade et family office forblive registreret i udlandet udelukker derfor ikke n\u00f8dvendigvis spanske skattem\u00e6ssige konsekvenser, hvis de faktiske forvaltningsaktiviteter udf\u00f8res fra Spanien.<\/p>\n<div style=\"height: 30px;\"><\/div>\n<h3><strong>Gennemgang af eksisterende strukturer og aktiver<\/strong><\/h3>\n<p>Inden der foretages \u00e6ndringer, b\u00f8r familiens eksisterende formuestruktur gennemg\u00e5s. Dette kan omfatte:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul class=\"checklist\">\n<li>Holding- og investeringsselskaber.<\/li>\n<li>Familieejede virksomheder.<\/li>\n<li>Ejendomme i Spanien og andre lande.<\/li>\n<li>Investeringsportef\u00f8ljer.<\/li>\n<li>Trusts eller lignende arrangementer, hvor det er relevant.<\/li>\n<li>Eksisterende ejer- og generationsskiftestrukturer.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Form\u00e5let er ikke n\u00f8dvendigvis at erstatte disse strukturer, men at forst\u00e5 <strong>hvordan flytningen af family office&#8217;ets forvaltningsaktiviteter til Spanien kan p\u00e5virke dem<\/strong>.<\/p>\n<p>For familier med betydelige ejendomme i Spanien eller andre investeringer b\u00f8r denne gennemgang ogs\u00e5 omfatte ejerstrukturer, indt\u00e6gter genereret af aktiverne samt eventuelle spanske indberetnings- eller skatteforpligtelser, der m\u00e5tte g\u00e6lde.<\/p>\n<div style=\"height: 30px;\"><\/div>\n<div style=\"margin: 40px 0; padding: 38px 40px; background: #F7F4EE; border: 1px solid #E8E2D8; border-radius: 12px; box-shadow: 0 8px 22px rgba(0,0,0,0.08); font-family: 'Segoe UI', Arial, sans-serif;\">\n<h3 style=\"margin: 0 0 12px; color: #1f1f1f; font-size: 28px; font-weight: bold; line-height: 1.3;\">Hvad skal familien g\u00f8re?<\/h3>\n<p style=\"margin: 0 0 30px; color: #3b3b3b; font-size: 16px; line-height: 1.7;\">Flytning af et family office til Spanien indeb\u00e6rer flere praktiske skridt. De pr\u00e6cise krav vil afh\u00e6nge af familiens nationalitet, aktiver, eksisterende strukturer og aktiviteter.<\/p>\n<p><!-- 01 \u2014 IMMIGRATION & RESIDENCE --><\/p>\n<div style=\"margin-bottom: 20px; padding: 26px 28px; background: #ffffff; border: 1px solid #E8E2D8; border-radius: 8px;\">\n<h4 style=\"margin: 0 0 14px; color: #1f4e79; font-size: 21px; font-weight: bold; line-height: 1.4;\">01 \u2014 Immigration og ophold<\/h4>\n<p style=\"margin: 0; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Familiemedlemmer, som ikke er statsborgere i EU\/E\u00d8S eller Schweiz, kan v\u00e6re n\u00f8dt til at f\u00e5 det relevante <strong>visum eller den n\u00f8dvendige opholdstilladelse<\/strong>, inden de flytter til Spanien.<\/p>\n<p style=\"margin: 14px 0 0; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Den rette l\u00f8sning vil afh\u00e6nge af deres individuelle forhold og form\u00e5let med deres ophold.<\/p>\n<\/div>\n<p><!-- 02 \u2014 TAX RESIDENCE --><\/p>\n<div style=\"margin-bottom: 20px; padding: 26px 28px; background: #ffffff; border: 1px solid #E8E2D8; border-radius: 8px;\">\n<h4 style=\"margin: 0 0 14px; color: #1f4e79; font-size: 21px; font-weight: bold; line-height: 1.4;\">02 \u2014 Skattem\u00e6ssigt hjemsted<\/h4>\n<p style=\"margin: 0; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Familien b\u00f8r fastsl\u00e5, om en flytning til Spanien vil medf\u00f8re <strong>skattem\u00e6ssigt hjemsted i Spanien<\/strong> for nogle af familiemedlemmerne.<\/p>\n<p style=\"margin: 14px 0 0; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Dette b\u00f8r vurderes separat fra det skattem\u00e6ssige hjemsted for de enheder, som family office&#8217;et administrerer.<\/p>\n<\/div>\n<p><!-- 03 \u2014 TAX IDENTIFICATION & REGISTRATIONS --><\/p>\n<div style=\"margin-bottom: 20px; padding: 26px 28px; background: #ffffff; border: 1px solid #E8E2D8; border-radius: 8px;\">\n<h4 style=\"margin: 0 0 14px; color: #1f4e79; font-size: 21px; font-weight: bold; line-height: 1.4;\">03 \u2014 Skatteidentifikation og registreringer<\/h4>\n<p style=\"margin: 0; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Hvor det er relevant, kan personer og enheder v\u00e6re n\u00f8dt til at f\u00e5 de relevante <strong>spanske skatteidentifikationsnumre (NIE\/NIF)<\/strong> og registrere sig for de tilsvarende skattem\u00e6ssige forpligtelser.<\/p>\n<\/div>\n<p><!-- 04 \u2014 TAX RETURNS & REPORTING --><\/p>\n<div style=\"margin-bottom: 20px; padding: 26px 28px; background: #ffffff; border: 1px solid #E8E2D8; border-radius: 8px;\">\n<h4 style=\"margin: 0 0 14px; color: #1f4e79; font-size: 21px; font-weight: bold; line-height: 1.4;\">04 \u2014 Skatteangivelser og indberetning<\/h4>\n<p style=\"margin: 0 0 14px; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Afh\u00e6ngigt af deres forhold kan familiemedlemmer og enheder have spanske <strong>forpligtelser til at indsende skatteangivelser og oplysninger<\/strong>.<\/p>\n<p style=\"margin: 0; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Dette kan, hvor det er relevant, omfatte indkomstskat, skatter relateret til formue eller indberetning vedr\u00f8rende aktiver i udlandet. De konkrete forpligtelser vil afh\u00e6nge af den enkeltes bop\u00e6l, aktiver og struktur.<\/p>\n<\/div>\n<p><!-- 05 \u2014 REVIEW THE FAMILY OFFICE STRUCTURE --><\/p>\n<div style=\"margin-bottom: 20px; padding: 26px 28px; background: #ffffff; border: 1px solid #E8E2D8; border-radius: 8px;\">\n<h4 style=\"margin: 0 0 14px; color: #1f4e79; font-size: 21px; font-weight: bold; line-height: 1.4;\">05 \u2014 Gennemgang af family office-strukturen<\/h4>\n<p style=\"margin: 0; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Hvis forvaltningsaktiviteterne flyttes til Spanien, b\u00f8r de eksisterende selskaber, investeringsstrukturer og andre enheder gennemg\u00e5s for at fastsl\u00e5, om deres <strong>skattem\u00e6ssige hjemsted, indberetningsforpligtelser eller juridiske struktur<\/strong> kan blive p\u00e5virket.<\/p>\n<\/div>\n<p><!-- 06 \u2014 COORDINATE THE INTERNATIONAL STRUCTURE --><\/p>\n<div style=\"margin-bottom: 28px; padding: 26px 28px; background: #ffffff; border: 1px solid #E8E2D8; border-radius: 8px;\">\n<h4 style=\"margin: 0 0 14px; color: #1f4e79; font-size: 21px; font-weight: bold; line-height: 1.4;\">06 \u2014 Koordinering af den internationale struktur<\/h4>\n<p style=\"margin: 0 0 14px; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Flytningen b\u00f8r ogs\u00e5 koordineres med familiens eksisterende r\u00e5dgivere og den jurisdiktion, hvor family office&#8217;et tidligere var etableret.<\/p>\n<p style=\"margin: 0; color: #2c2c2c; font-size: 15.5px; line-height: 1.75;\">Dette kan bidrage til at identificere potentielle <strong>gr\u00e6nseoverskridende skatte-, indberetnings- og generationsskifteproblemer<\/strong>, inden flytningen finder sted.<\/p>\n<\/div>\n<p><!-- ACLARACI\u00d3N --><\/p>\n<div class=\"aclaracion\" style=\"background-color: #ffffff;\">\n<p class=\"aclaracion__titulo\">Vigtigt<\/p>\n<p class=\"aclaracion__texto\">Der findes ingen enkelt tjekliste, der g\u00e6lder for alle family offices. De n\u00f8dvendige skridt vil afh\u00e6nge af familiens nationalitet, bop\u00e6lslande, aktiver, enheder og de aktiviteter, der vil blive udf\u00f8rt fra Spanien.<\/p>\n<\/div>\n<\/div>\n<div style=\"height: 30px;\"><\/div>\n<h3><strong>Planl\u00e6gning af flytningen<\/strong><\/h3>\n<p>En flytning af et family office b\u00f8r betragtes som et <strong>strategisk juridisk og skattem\u00e6ssigt projekt<\/strong> snarere end blot en adresse\u00e6ndring.<\/p>\n<p>Inden forvaltningsaktiviteterne flyttes til Spanien, b\u00f8r familier fastl\u00e6gge:<\/p>\n<ol>\n<li>Hvilke aktiviteter der faktisk vil blive udf\u00f8rt fra Spanien.<\/li>\n<li>Hvem der vil v\u00e6re ansvarlig for at administrere dem.<\/li>\n<li>Hvor de relevante enheder aktuelt er skattem\u00e6ssigt hjemmeh\u00f8rende.<\/li>\n<li>Hvordan flytningen kan p\u00e5virke eksisterende aktiver, investeringer og ejerstrukturer.<\/li>\n<li>Om familiemedlemmernes personlige skattem\u00e6ssige forhold og opholdsstatus vil \u00e6ndre sig.<\/li>\n<li>Om eksisterende generationsskifteordninger fortsat er hensigtsm\u00e6ssige.<\/li>\n<\/ol>\n<p>Ved at tage stilling til disse sp\u00f8rgsm\u00e5l p\u00e5 forh\u00e5nd kan man identificere potentielle problemer, inden der foretages \u00e6ndringer i strukturen.<\/p>\n<div style=\"height: 30px;\"><\/div>\n<h3><strong>Flytning af et family office til Spanien<\/strong><\/h3>\n<p>Spanien kan v\u00e6re en attraktiv base for internationale familier, men en flytning af et family office kr\u00e6ver <strong>omhyggelig koordinering af selskabsretlige, personlige, ejendomsrelaterede og skattem\u00e6ssige forhold<\/strong>.<\/p>\n<p>Hos <strong>Fuster &amp; Associates<\/strong> hj\u00e6lper vi internationale klienter med de juridiske og skattem\u00e6ssige aspekter ved at etablere deres liv, investeringer og strukturer i Spanien. Hvert family office er forskelligt, og den rette fremgangsm\u00e5de vil derfor afh\u00e6nge af den eksisterende struktur, aktiverne, bop\u00e6lslandene og de langsigtede planer.<\/p>\n<p><a href=\"https:\/\/fuster-associates.com\/da\/kontakt\/\"><strong>Kontakt Fuster &amp; Associates<\/strong><\/a> for at dr\u00f8fte din situation og de juridiske og skattem\u00e6ssige forhold, der er forbundet med at flytte dit family office til Spanien.<\/p>\n<div style=\"height: 30px;\"><\/div>\n<p style=\"text-align: center;\"><em>Vi \u00f8nsker at hj\u00e6lpe dig med at navigere i alle de juridiske kompleksiteter, der f\u00f8lger med k\u00f8b af bolig i Spanien, men denne artikel indeholder juridisk information og b\u00f8r ikke betragtes som juridisk r\u00e5dgivning.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>For internationale familier kan flytningen af et family office til Spanien give adgang til en stabil europ\u00e6isk jurisdiktion og et veletableret marked for professionelle tjenesteydelser. Det er imidlertid betydeligt mere komplekst at flytte forvaltningen af en families formue end blot at etablere et selskab eller \u00e5bne et kontor. Et family office kan koordinere investeringer, ejendomme, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":41439,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[128,516],"tags":[],"class_list":["post-41416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fuster-and-associates-da","category-global-skatteoptimering"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Flytning af et family office til Spanien: Vigtige juridiske og skattem\u00e6ssige overvejelser - Fuster &amp; Associates<\/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:\/\/fuster-associates.com\/da\/blog\/flytning-af-et-family-office-til-spanien-vigtige-juridiske-og-skattemaessige-overvejelser\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flytning af et family office til Spanien: Vigtige juridiske og skattem\u00e6ssige overvejelser - Fuster &amp; Associates\" \/>\n<meta property=\"og:description\" content=\"For internationale familier kan flytningen af et family office til Spanien give adgang til en stabil europ\u00e6isk jurisdiktion og et veletableret marked for professionelle tjenesteydelser. Det er imidlertid betydeligt mere komplekst at flytte forvaltningen af en families formue end blot at etablere et selskab eller \u00e5bne et kontor. 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