Valg af selskabsform: Omdannelse af advokat interessentskab til Advokataktieselskab og overvejelser i forholdet til partnerselskab

Frederik Peter Rotbøll Lemche

Student thesis: Master thesis


Business Forms in Denmark has been and is in a dynamic development. This is due to an interaction between industry and business forms development, both on a macro and a microeconomic level. This thesis aims to examine the advantages and disadvantages of selected types of business, and the ability to change company form. The thesis has outlined tax benefits realized upon the sale of the company or change of ownership. In this case, the A/S is found to be advantageous over IIS and PIS. PIS has been found advantageous for the desired define risk while flexibility with regard to sharing profits. The assignment was based on a specific case, where a lawyer company wanted to change the corporate form. The task has highlighted specific problems and defined advantages and disadvantages of choice to business form in this type of industry. The thesis has provided some evidence that some company forms in Denmark is more advantageous in certain parts of its life cycle. Final this thesis has also illustrated that certain types of companies should be reassessed when ownership and management are separated.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2013
Number of pages78