Kommanditselskab eller partnerselskab

Erling Kyed

Student thesis: Master thesis

Abstract

Limited partnership or a partner company. The two modes of operation looks alike on the surface due to their common source, LEV ยง 2 stk. 2, which defines their construction with the two shareholder types; a general- and limited partner. But a long list of things separates these two modes of operation, some in favor of the one and others in favor for the second. There are also differences which of cause cannot immediately be decided. These differences depend on which kind of business you want to operate. One must acknowledge the fact that different businesses can require various demands which is decisive to why you choose the limited partnership or a partner company. The limited partnership is generally unregulated by law and gets regulated by case law together with company- and bond principles of law that allows the operating mode a broad contractual freedom regarding the foundation, statutes, capital structure, the general partner powers and the choice of management form. The partner company is based on the rules of the companies act on public limited companies regarding the foundation, statutes, capital structure and the choice of management form. The powers of the general partner fall outside of the companies act because a definition of a general partner is lacking, but a single section allows the companies act to be flexed so that the general partner can be incorporated. I will find out what the differences are through an array of differences between limited partnerships and partner companies and subsequent analysis of the significance and application of these differences and what differences that affect the application of the two modes of operation. The questions to be answered in the thesis are: On the surface limited partnerships and partner companies may seem very similar because of their common design basis but wherein consists the differences? What kind of impact do the differences have for the application of the two types of companies?

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2013
Number of pages82