National sambeskatning: En analyse af problemstillinger og udfordringer i forbindelse med hæftelse og begrebet bestemmende indflydelse

Jens Blüitgen Binger & Alexander Stobbe

Student thesis: Master thesis


The aim of this thesis has been to describe and analyze a range of problems in accordance with the concepts of determinative influence and liability in the national joint taxation of the Danish tax law. We have done so by critically examining the Danish tax laws and rulings made by SKAT and Landsskatteretten. Danish companies, permanent establishments etc. that are related in a concern are obligated to conclude in a national joint taxation. In the group of joint taxed companies, the mother company is appointed the role of being the administrative company. The administrative company hereby makes payments and handles accounted taxes internally between the companies of the concern, and externally between the concern and SKAT. Throughout this thesis we see that determinative influence makes links of concerns possible, and therefore national joint taxation that can be hard to determine. Also the fact that a company has the right to exploit its determinative influence, without being obligated to do so, can create difficulties in the definition of the business relation and the extent of the national joint tax levels. In a functioning joint taxed concern with available funds and healthy companies, the administrative company will levy taxes from its subsidiaries and thereafter pay these taxes to SKAT. Because of the complexity of the regulation of national joint taxation, the law, Selskabsskatteloven, is not 100 % sufficient in its regulation of tax related internal and external transactions of the joint taxed concern. Therefore discrepancies between the tax authorities and the administrative companies could erupt in a number of concerns. The status of the case-law of today allows for administrative companies and minority shareholders to get caught up and suddenly become economically exposed. We have as well analyzed a range of problems concerning protective rights within owner agreements. It is about the veto rights concerning all, individual and significant decisions. Concerning significant decisions, there is an unclear legal situation. It is in those cases where a majority shareholder has given a not inconsiderable influence in the company to a minority shareholder. These are consequences following from a bankrupt subsidiary which is a part of a joint taxed concern. In the future there should therefore be an increased focus on getting more clear definitions in the legal text or an exemplification of case law in the matters discussed above. By doing so, the Danish joint taxed companies would be able to join a Danish concern without becoming economically exposed to the economic risk which easily can become the consequence of national joint taxation today.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2011
Number of pages115