the Government joists on himself with millions in the finanslovsaftale just concluded with The Radical, hard SF, Alternative and Unity.

And the bill for the many actions of the land particularly in the two populations.

It tells Karsten Sunesen Jensen, who is the personal economic advisor of the company Pengeministeriet.

"the Budget bill hits the top and bottom. The top gets hit on the forælderkøb and inheritance tax. The bottom gets hit on the elevated cigaretpriser," says Karsten Sunesen Jensen.

The richest people are affected by a substantial increase of the tax to be imposed, when a company goes in inheritance.

the inheritance tax for businesses has been lowered to 6 percent, but will be from 2020 adjusted back to 15 percent. The rollback is expected to bring the state one billion crowns.

Along with a canceled discount to the majority shareholders, increased the tax to kapitalfondspartnere and an increased tax on private jets hitting the inheritance tax the Danish business owners and especially those who are planning a succession.

"It is a classic ræverød policy, where it is the companies that must pay the bill," says The Conservative party chairman, Søren Pape Poulsen.

With the budget bill also adopted new rules for business owners who buy an apartment for their children. Before parents can get full fradragsværdi for mortgage interest, if they use virksomhedsskatteordningen. It goes no further:

"Velbjergede danes have been able to buy apartments for their children on favorable terms. They will be affected by removing the tax advantage. It can mean that prices fall and demand falls, so it becomes cheaper to purchase apartments in the major cities," says Karsten Sunesen Jensen.

He believes, however, that society's most vulnerable groups will be affected by the increase of the cigaretafgiften, that will mean that a pack of cigarettes increases from 40 to 60 crowns per package.

"The framework of disability pensioners, benefit claimants and pensioners. They are the ones who smoke the most, and where all take up the most budget. They get an extra push downwards, because they need to spend more money on cigarettes," says Karsten Sunesen Jensen.

Rune Lund, which is finansordfører of Unity, think it is reasonable that the family-owned companies pay the same in tax as everyone else. He admits, however, that elevated cigaretpriser framework socially awry:

"If you look at a førtidspensionist, who does not give up smoking, it will be socially skewed. The reason why we will have an increase in the price of cigarettes, is that it makes many young people to quit smoking. It will also in time have a positive social effect. If poor people did not smoke, they will be better both economically and in terms of health. But right here and right now, it is one of the proposals, which will increase inequality. We must be honest about this," says Rune Lund.

Søren Pape Poulsen backs up on the increase of cigaretpriserne, but do not want a further increase, as he believes it will increase the Danish-German border area.