Valgfrihed af virksomhedsform: Set i lyset af rette indkomstmodtager

Pernille Ida Kirstejn Nielsen

Student thesis: Diploma thesis

Abstract

The purpose of the assignment is to find out whether there is in fact still freedom of choice when choosing a form of business, or whether section 4 of the Taxation Act has in some cases put an end to it.
To illustrate this, a theoretical review will be made of Section 4 of the Taxation Act and Section 4 of the Danish State Tax Act, as well as what types of business you can do business in.
Before Section 4 of the Taxation Act came by Law No. 684 of June 8, 2017, there were many questions about the right income recipient and there still are. But Section 4 of the Taxation Act made it clear that you were not necessarily self-employed because you were a participant through a company in a tax-transparent company
In addition, an analysis will be made of when there is an employee relationship and when there is self-employed. But this can be difficult, because every case in this matter will be assessed separately and will be at concrete assessment of the concrete case.
Further, the various tax opportunities for self-employed persons will be elucidated.
Is there still freedom of choice when choosing a business form in the light of section 4 of the Taxation Act and Section 4 of the Danish State Tax Act, when you look at the consequences it may have to be seen as an employee and not self-employed as they have been so far. In the worst case, consequences can result in a tax rate of over 100 percent.
Freedom of choice when choosing a business form is in the light of section 4 of the Taxation Act and Section 4 of the Danish State Tax Act a very interesting and topical issue for people participating in an I/S and a P/S. In addition, many are not aware of the circumstances when participating in an I/S or P/S, why this topic is relevant to elucidate.

EducationsGraduate Diploma in Accounting and Financial Management, (Diploma Programme) Final Thesis
LanguageDanish
Publication date2020
Number of pages74