Afskaffelsen af Iværksætterselskabet: Med fokus på iværksætternes muligheder i overgangsperioden samt alternativer til den nugældende lovgivning

Philip Syhler Andresen & Daniel Toftegaard Larsen

Student thesis: Master thesis


This thesis analyzes the reasoning behind the introduction and abolishment of the Danish entrepre-neurial company and whether the purpose behind the abolishment is met, while investigating alterna-tives to the abolishment of the entrepreneurial company.
While analyzing the introduction of the Danish entrepreneurial company it is necessary to analyze several important verdicts by the EU Court of Justice, because the verdicts are applicable in all Eu-ropean countries including Denmark. Furthermore, the analysis made by the Danish Business Au-thority in 2018 is investigated as the arguments presented were the main reasoning behind the abol-ishment of the Danish entrepreneurial company. Finally, several alternative solutions to the abolish-ment of the Danish entrepreneurial company are investigated and presented.
The analysis of the verdicts by the EU Court of Justice shows that the freedom of establishment is a right for countries within the EU, which enables citizens of a European country to freely establish a company in the European country of choice, thus creating a competitive environment for company law within the EU. When analyzing the analysis made by the Danish Business Authority in 2018 it is found that the abolishment was justified by a low rate of survivability, large costs of dissolutions of inactive entrepreneurial companies, few registrations from entrepreneurial company to limited liabil-ity company, large tax debt, low compliance with rules and a lack of liability for the founders of the companies. However, the authors present several alternative solutions to regulate the Danish entre-preneurial companies instead of abolishing them, to mitigate the current situation where Denmark is susceptible to branches of foreign companies. Among these solutions is the ability to establish a for-eign company in another EU-based country and create a branch in Denmark, create a company in another Nordic country and have the activity in Denmark, fines for not submitting an annual report, the conversion from an entrepreneurial company to a Limited Partnership (interessentskab) or a Sole Proprietorship (enkeltmandsvirksomhed) and finally reimplementing the Danish entrepreneurial company combined with several of the above-mentioned solutions.
Therefore, it is finally concluded, that in retrospect, the purpose behind the abolishment of the entre-preneurial companies is not met, while there exist several alternatives before the deadline of re-reg-istration for owners of current Danish entrepreneurial companies. Finally, there is also the alternative to reintroduce the entrepreneurial company in Denmark.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2020
Number of pages120
SupervisorsSøren Friis Hansen