Virksomhedsomdannelse af interessentskab til anpartsselskab

Kent Behrendt Sørensen

Student thesis: Diploma thesis


This case is about the situation when two business owners want to transfer their partnership to company. In this case, I have worked with a real company with a few modifications to their last three records. I have used circulars from “SKAT” for valuation of a company to be transformed. This led me to the theory about the transformation of business that can be both tax-exempt and taxable The company was valued on the basis of the three circulars, including a calculation of the goodwill will be included in the company by transfer. I came up with a solution where the conversion be made tax free, to limitative tax payment now, which instead will be delayed until the day when they sell shares. In the latter part of the case, I have highlighted some of the possible units a company owner when he wants to pass his business to his son. In this situation he has to entrust the company with tax succession. This will be illustrated with an example where the owner transfers the company to his son, while offering a gift. This is a relatively small payment of tax here and now, while the alternative of a transfer without a gift and succession would be an ordinary sale of the company that would trigger a large payment that a son probably would not have equivalents to.

EducationsGraduate Diploma in Accounting and Financial Management, (Diploma Programme) Final Thesis
Publication date2012
Number of pages82