Realisationsprincippet indebærer, at gevinst og tab medregnes i skatteansættelsen for det indkomstår, hvori gevinsten eller tabet realiseres, dvs. det indkomstår, hvor afståelsen finder sted. Det afgørende for fastsættelse af afståelsestidspunktet er, hvornår der foreligger en endelig og bindende aftale om afståelsen.
We track and analyse user behaviour on our website exclusively relying on anonymised personal data.
Your IP-address is the only identifiable personal data point involved. It is anonymised prior to the analytical processes and is automatically deleted every 24 hours.
The purpose is to improve the user experience and the functionality of the website with as limited usage of identifiable personal data as possible.