Selskabs- og skatteretlig behandling af kapitalejerlån: Herunder sammenligning med norsk ret

Tobias Stolt Svantesson & Nikolaj Holsten Cederholm

Studenteropgave: Kandidatafhandlinger

Abstrakt

This master thesis takes aim at a subject that is currently under extensive change and in the focus of the media. On 1. January 2017 the Danish Government introduced a new attachment regarding shareholder loans to the existing company law. This attachment made it possible for companies to provide legal loans to shareholders. For this to happen the company has to live up to a specific set of rules to ensure that the shareholder loan is provided in a save manner. This master thesis describes and exemplifies how the new rules regarding shareholder loans is handled from a company and a tax law perspective. How shareholder loans are handled from these two perspectives, is investigated by looking into descriptions and documentation of the applicable law in both fields. During this investigation, an analysis is conducted based on the legal doctrine on the matter. The legal doctrine is analysed from a perspective of both company and tax law. In this analysis the applicable law regarding shareholder loans is mapped from both sides of the rules used to regulate the subject. The analysis concludes that the Danish rules regarding shareholder loans is not appropriate to find legislators intentions fulfilled. As a result of the analysis a comparison between the applicable law in Denmark and Norway is made. This comparison shows that the Norwegian law regarding shareholder loans is much more comprehensive than the Danish, and that there are gaps in the legal environment regarding the subject that the Danish law does not cover. As a consequence of this, the thesis sets forward a number of suggestions on how the legislative intentions behind the attachment from 1. January 2017 can be fulfilled in a more comprehensive manner inspired by the applicable Norwegian law and specific paragraphs within it Additionally, the authors have taken the liberty to set forward a number of suggestions inspired by the conclusions and discussions throughout the thesis, which aims at providing a more extensive coverage of legislator’s intensions with the new attachment.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
SprogDansk
Udgivelsesdato2018
Antal sider136