The Danish Business Tax Scheme Changing: An Analyze of the Consequences of the Choice of Legal Form, After the Changes in the Danish Business Tax Scheme

Tina Juul & Janus Corneliussen

Student thesis: Master thesis

Abstract

The purpose of this thesis is to describe the nature of the amendments to the Danish Business Taxation Scheme under Act no. 992 of 16. September 2014 and Act no. 652 of 8. June 2016, and analyze what the consequences are both for the individual existing user of the Taxation Scheme, and when comparing alternatives for the starting entrepreneur.
One of the first decisions the entrepreneur has to make then starting a new business, and in regards to the taxation the most important one, is whether to run the business as a company or as a private business.
The problem definition of the thesis therefore concerns the implications the amendments have for the private businesses using the Danish Business Taxation Scheme and following this, whether the Business Taxation Scheme should be considered by entrepreneurs starting new businesses or they should run the new business as a company.
To analyze this, the thesis initially examines the general tax rules in Denmark, including the Danish Business Taxation scheme, both before and after the amendments. Following this the thesis analyzes the amendments and the legal position for entrepreneurs using the Taxation Scheme and compares the legal position with that of company owners. Hereafter the thesis analyzes the economic consequences both for the existing business owners, and the possibilities for entrepreneurs after the amendments and compares the total taxation of a company with that of a private company under the Danish Business Taxation Scheme.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2016
Number of pages142
SupervisorsHenrik Nielsen