L 200 af 11/6 2014, Lovforslag om ændring af virksomhedsskatteloven

Jonas Brink

Student thesis: Master thesis


Resumé: When starting a business, the entrepreneur is faced with a number of choices, of which some will have effect immediately, and others will have effect in the long run. The first decision to be made, is whether to run the business as a company, or as a private business. If the decision is to run the business as a company, the tax rules are pretty straightforward, but if the decision is to run the business as a private business, the rules are more complicated, and with the latest piece of legislation, the rules haven´t been made less complicated, on the contrary. With the submission –and adoption of bill 200 of june 11th 2014, the rules have been tightened and made even more complicated. The purpose of this thesis is to offer an insight into these new rules, to accountants, lawyers and similar informed persons, as the language and terms used, is not nessecarily understandable or useful for the uneducated. To make the effects of bill 200 of june 11th 2014 more visible, this thesis is made with tabels of calculations, comparing the different tax payments before and after the adoption of bill 200 of june 11th 2014. Bill 200 of june 11th 2014 contain a number of new rules and restrictions, which is also discussed. A number of experts have already expressed doubts regarding the legality of bill 200 of june 11th 2014, and rightly so, it seems. There are examples of double taxation, and other inequalities. The bill have been criticized from the beginning, for using a sledgehammer to crack a nut, as the consequences of adopting bill 200 of june 11th are many. Seen in the light of the fact, that the bill was submitted, as a result of the misconduct of an estimated group of 2.000 persons, and that the result is, that about 175.000 persons are affected, the above statement gains momentum.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2015
Number of pages98