Beskatning af selvstændig erhvervsvirksomhed: Med udgangspunkt i et interessentskab

Lars Forum & Dorthe Larsen

Studenteropgave: Kandidatafhandlinger


In general, self-employed individuals in Denmark are taxed according to the rules under the Danish Personal Income Tax Act, but also have the option of choosing to be taxed according to the Business Taxation Scheme or the Return on Capital Scheme. If the business is in the form of a Partnership, it is legally comparable to a person, where each partner is treated as a self-employed individual, and as such, the partners, not the Partnership, are taxed individually. Every year, each of the partners has the option of choosing, individually, under which of the Tax Schemes, their share of the fiscal years profit should be taxed. In this thesis, which is aimed at legal advisors for self-employed individuals, we deal with the Income Tax Reform of 2009 and the rules for partnerships, as well as the three above mentioned Tax Schemes. Furthermore, the three Tax Schemes are compared, and also analyzed and evaluated on the basis of actual calculations. The analysis is done both short-term and long-term, defined as a one year and three year period, and also takes the consequences of the 2009 Income Tax Reform into account. Therefore, by reading this thesis, legal advisors will be able to gain knowledge about the theoretical and practical aspects of “Taxation of Self-employed Businesses”. If the Businesses Taxation Scheme or the Return on Capital Scheme is the chosen form of taxation, certain requirements and accounting standards have to be met. This is especially true for the Businesses Taxation Scheme, which dictates a clear distinction between the economy of the business, and that of the owner, as well as demanding, that when money is transferred from the business to the owner, it has to be done so in a specific order. The three partners in the fictional business, Case Inc., all have identical conditions, in order to ease the comparison of the Final Income Tax. Furthermore, their individual shares of the profit from Case Inc. are almost identical in the fiscal years 2009 and 2010, which means, that the consequences of the Income Tax Reform of 2009 for self-employed individuals can be determined. The best suited form of taxation short-term, which is defined as one year, is relying on several factors. The calculations of the Final Income Tax, shows that the Business Taxation Scheme is the best suited form of taxation in both 2009 and 2010. In 2011, the profit for the fiscal year is lower than in 2009 and 2010, but the partners have withdrawn an amount which exceeds the profit. This means, that in 2011, the Return on Capital Scheme is the best suited form of taxation, although there is not a significant difference between the Final Income Tax derived from the Return on Capital Scheme and the Danish Personal Tax Act. The thesis concludes, based on the conditions and the fictional figures from the accounts, that the best suited long-term form of taxation, is the Business Taxation Scheme, given that the calculations for the three year period 2009-2011, shows that this will result in the lowest, accumulated Final Income Tax.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
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