Virksomhedsomdannelse: Skattefri & skattepligtig

Mick Berthou Andersen

Student thesis: Master thesis


Statistics shows that nearly about 50% among the newly established companies are founded as personally owned companies. For a big part of the personally companies, it may be relevant to restructure the ownership model. This thesis are ment to provide insight and information on the possibilities there are, when an owner are considering a transformation of the personally owned company into a capital company. When transforming a personally company into a capital company, it gives some opportunities when the owner for example wants his son to take over the company, or if the wish is to sell the company. It can make it easier because, the company don’t depend on the owner in the same way, and can there for be sold to investors without the owner is involved in the company in a personally way. First the thesis are handling the differences between a personally company and a capital company. The owner needs to know how it will change the taxes, leaderships and the risk when transforming a company. After this, the thesis will address the two methods for transforming the personally owned company into a capital company. First, there is a method liable to taxation; this method can be the best method in some situations. The second option is a tax-free method; this method postpones the taxation of the potential profits until the owner sells the stocks or shares. When the personally owned company’s value is to be assessed, there are different considerations to take. This part of the thesis will address the problems the assessment can give, because this is important when the company are being assessed, and important when choosing to use the tax-free method. In the end of the thesis, the theory will be used on a case, and finally there will be made a conclusion, about transforming a personally company into a capitol company.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2014
Number of pages50