Opstart af virksomhed: Analyse af opstartsmuligheder for virksomhedsdeltager

Rudi Kjærsgaard Pettersson

Student thesis: Master thesis


This Thesis discusses the choice of corporate form for persons considering starting up a business. The main issue of the Thesis is ”Which material differences apply in terms of company law and tax law when choosing the corporate form in connection with start up of a business?” First, the companies to be analyzed are listed. The Thesis will analyze the most common forms of business enterprises, private limited company, public limited company, partnership, limited partnership, business taxation scheme, and the capital yield scheme. The analysis consists of an analysis of company law issues and of tax law issues. The analysis is based on two potential enterprises. The analysis of the tax differences shows that taxation of the current operations is minimal, depending on the type of corporate form. In the long term, it will for tax purposes be important which corporate form is chosen because disposal of an enterprise is taxed differently from business form to business form. It is possible to convert the chosen business form free of tax in order to obtain the most advantageous disposal method for the enterprise. It is concluded that the corporation form should not be chosen exclusively on the basis of the tax situation. Company law contains a few rules which reduce the choice of corporate form. For example, there cannot be more than one participant in the business taxation scheme and the capital yield scheme, whereas there should be at least two participants in a partnership and a limited partnership. In terms of company law there are many differences when choosing the corporate form. The most significant consideration a potential business owner should make is the issue relating to the company’s liability. Another significant consideration a potential business owner should make relates to the company’s management. A public limited company requires a general meeting, a board of directors and a board of executives whereas the business taxation scheme and the capital yield scheme have no such requirements.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2009
Number of pages103