Er salget af sukkerdivisionen i Danisco A/S til Nordzucker skattemæssigt optimalt for aktionærerne? Has sale of the sugar division in Danisco A/S to Nordzucker been tax-related optimally for the shareholders?

Abstract

The purpose of this engagement is to find out whether the sale of the sugar division to Nordzucker was the most optimal tax-related solution for the shareholders. From my examination of the tax possibilities the management had, when separating the sugar division from Danisco A/S, it was not the modt tax optimal solution they chose, as they had to pay tax on the sale to Nordzucker. The most optimal tax-related solution for the shareholders would been to have a tax-exempt demerger prepared, because it is tax-exempt and because the shareholders could afterwards decide to sell their shares when they wished to.