Valg af virksomhedsform: Under hensyntagen til den erhvervsdrivendes skatteretlige og selskabsretlige stilling

Jacob Helly Juell-Hansen

Student thesis: Master thesis


The focus of this thesis is the choice of business format to obtain the best thinkable solution in regard of company legislation as well as in terms of taxation. I have tried to identify characteristics in different kinds of companies, to determine if it’s possible to put up some basic guidelines that could be helpful in the process of choosing the “optimal” business form. Through the thesis I have made a theoretical description of the Danish company legislation, by describing key elements in the Danish Company act “Selskabsloven”, to disclose differences in the regulation to the sole proprietorships that are far less regulated. I Denmark the proprietors are free to choose between existing forms of business formats, or to create a new unseen kind, due to the contractual freedom that is present. Though the possibility to create a new kind of business format exists I have had focus on the most common forms, sole proprietorships and sole shareholder companies. Secondly I have presented taxation of Danish companies that are subject to company taxation, which is paid by 25 % of the taxable income. Likewise I have made a brief introduction to the taxation of the sole proprietorships that are not subject to taxation, whereas the proprietor is subject to the taxation due to transparency. There are three different methods of calculating the taxation of the proprietor which I have introduced. In the section of the analysis I have selected four companies with different characteristics, of which I have tried to find some general guidelines when given the choice between a sole shareholder company and a sole proprietorship. The analysis is carried out one company at a time, starting by evaluating the different implications given by choosing between different business formats in relation to company legislation and hereafter evaluating the effects of the different kinds of taxation. The analysis shows that it is possible to put up some basic guidelines that give an indication on which of the methods for taxation of the proprietor or shareholder results in the highest disposable income. But at the same time it is important to state that it is not directly possible to deliver guidelines that can clearly supply the right solution. In any case the choice depends on several individual needs from the proprietor that, in combination with the evaluation of risk, tax costs, and other, will be the best solution for the individual in question.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2012
Number of pages99