Valg af ejerform i landbruget: Identifikation og analyse af væsentligste faktorer ved valg af ejerform i landbruget

Laust Fredslund Frederiksen

Student thesis: Master thesis


This thesis is written for the purpose to put the reader in a position to get an overview of what factors that has to be clarified or reviewed prior to commencement of business start when choosing a entity form of ownership in agricultural businesses. The thesis starts initially with examine the agriculture sector with reference to it's special paragraph in the law concerning agriculture regarding the relationship about person owned companies and capital companies. This distinction between personal ownership and loss of control to the farmer in the company give rise to address this point of view as the thesis deals with. It is with the view that a farmer must have the company financed either through use of mortgage or by seeking investors who provide risk capital are available. First of all it is from the farmers perspective and second from the investors perspective but is written as a legal dogmatic task to avoid subjective judgments. Administrative costs associated with doing business gives the question if this provides an incentive to operate in a particular entity form. The investor is willing to spend more resources than the farmer who simply want to keep administrative costs as low as possible. This because the investor wants to protects the investment. Counterparts to the cost of giving rise to the treatment of share capital and start capital. What is in this context is the law and this gives identifications for selecting the type of ownership. The various forms of ownership gives a series of different rights and obligations to the owners and the way they obligates the company with their authorized signatory also various why this are of interest when choosing entity form. Besides that the relationship about marriage and what is the applicable law in this area is addressed. Particularly through the use of limited share partnership, limited company and limited partnerships are investor given the opportunity to invest with a limited liability. The assignment provides a overview of what in this context is the law and what distinguishes the different types of ownership. Under the liability, section also dealt with sole proprietorship and general partnership. Withdrawal of dividends is treated to give reader an understanding and overview of the differences of circumstances between the individual forms of ownership in the assignment. Particularly important is the relationship to capital companies and their statutory basis to be clarified what the legal framework is. The reason for the payment of dividends have been selected as a key issue to be clarified is the depiction of the owners' opportunity for yield extraction as there is a big difference in the treatment of ownership types in between. Last factor that must brings to clarity in the choice of type of ownership is the tax area. Here gives the thesis a overview of which fiscally differences forms of ownership possesses and what indicate choice from some circumstances. Overall, the reader will after reading this thesis be able to make the choice of form of ownership.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2014
Number of pages83