Utilsigtet udnyttelse af virksomhedsordningen

Claus Fetterlein

Student thesis: Master executive thesis


The objective of this thesis is to examine whether Virksomhedsskatteloven, Tax Act of 1987 and applicable law as of June 10th 2014 have been used in an unintended way con-trary to the original intention of the Act. I will analyze if the Act no. 992 of September 16th 2014 solves the problem accurately or whether the framework is too broad and misses the target. It will be examined whether the proposed taxation of a collateral security is based on solid legal authority. Furthermore it will be examined whether the intentions behind the law could be achieved with a less comprehensive Act. Initially, I will review Virksomhedsskatteloven, Tax Act of 1987 and briefly describe the individual elements of the Act. Applicable law as of June 10th 2014 will be examined. Next, I will argue that the unintended use of Virksomhedsskatteloven could be solved with a less comprehensive legislation. Finally, I will make a legal safety perspective. The perspective will focus on 2 issues, retroactively legislation and legal certainty. The part of the Act related to the amendment to the Act of Kildeskatteloven, ยง 26, sec. 5, when transfer of a business unit to a spouse, will not be further discussed in this thesis. Collection of data and information was completed by April 1st 2015.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2015
Number of pages86