Den nye selskabslov i et konkurrencemæssigt perspektiv

Rie Foli-Andersen & Trine Kok

Studenteropgave: Kandidatafhandlinger


Denmark has got a new company law, which regulates limited and private limited companies in one. In connection with the new law it is the government’s goal that Denmark becomes one of the world’s most competitive societies. The wish is legislation, which is simple, clear and effective – and thereby gives the business life the best conditions. The legislation should try to follow the international development as well as the technological development. The national company laws in the EU are in strong competition with each other, and many companies take advantage of the free right of establishment in order to be subject to the company law, which optimizes the company’s financial situation best. Therefore, it has been necessary for Denmark to reevaluate the company law and try to give the companies greater incentive to set up business in Denmark. The new legal position needs to be better for companies with domicile in Denmark and also try to attract foreign companies. In the legal part of the dissertation relevant parts of the new law are reviewed and compared to the existing legislation. It is then assessed through an economic analysis of law if the new law on the basis of the selected changes, place companies, which in accordance with regulations have domicile in Denmark, better than so far. The chosen changes relate primary to the establishment of the company, capital adequacy requirements for both limited and private limited companies, annual general meeting and management. The dissertation is focused on the company’s formal structure and the invariable requirements in the legislation. The part of the dissertation about the economic analysis of law, deals with whether companies on the basis of the new company law have the opportunity to minimize costs. It is then analyzed on the basis of this how the transaction costs can have influenced companies’ choices of legal base. The competitiveness of the company law is estimated and on the basis of this it is concluded that the new company law places companies, which in accordance with regulations have domicile in Denmark a better legal position than so far.

UddannelserCand.merc.jur Erhvervsøkonomi og Jura, (Kandidatuddannelse) Afsluttende afhandling
Antal sider112