Virkomhedsordningen contra anpartsselskab

Jesper Naur Larsen

Student thesis: Master thesis

Abstract

This thesis deals with the problem of whether there is symmetry between the tax rules of "virksomhedsordningen" and in a private limited company. In chapters 2 and 3 the thesis review the theoretical basis for taxation in the two sets of rules. In Chapters 4 and 5 a case study will be analyzed to illustrate a possible asymmetry in the two sets of rules. The results of the analysis is that in the examples was a noticeable tax benefit by applying the rules of "virksomhedsordningen" in relation to rules for private limited companies. It is however important to point out that assumptions are very important for the outcome. The conclusion of the thesis is that there almost is symmetry between the rules of "virksomhedsordningen" and rules for private limited companies. However, there appears to be significant asymmetry for paid business tax, since it is possible deficit in "virksomhedsordningen" to recover the business tax. This is not possible in a private limited company. There are also free to set-off against other income by losses in "virksomhedsordningen" and this can not be done in a private limited company. Conversely, the opportunities associated with withdrawal, termination and possible sales significantly better in a private limited company. Kandidatafhandling,

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2011
Number of pages69