Løsort

Løsort is a term with historical roots in Scandinavian legal and administrative contexts, particularly in Denmark and Norway. It broadly refers to items or goods that are not tied to a specific plot of land or immovable property. This can encompass a range of movable assets, from tools and livestock to personal belongings and commodities. The concept of løsort was significant in historical legal frameworks, especially concerning inheritance, debt, and taxation. When dealing with estates, distinguishing between løsort and fast ejendom (immovable property like land and buildings) was crucial for proper distribution and settlement.

In practical terms, løsort represented a category of personal or movable property that could be more easily transferred, sold, or seized. This contrasts with fixed assets, which often had more complex legal procedures attached to their transfer or encumbrance. The specific definition and implications of løsort could vary somewhat depending on the historical period and the specific legal jurisdiction. However, the underlying principle remains consistent: it designates movable possessions distinct from real estate. The term reflects an older system of property classification that is still relevant for understanding historical legal documents and land records.