Er virksomhedsordningen afskaffet? En afhandling om virksomhedsordningen med fokus på lov nr. 992 af 16. september 2014.

Mette Elmann Rasmussen

Student thesis: Master thesis


The title of this thesis is “Has the business taxation scheme been abolished? – A thesis about the business taxation scheme and law no. 992 of September16th 2014.” On the 16th of September 2014, the Danish government adopted law no. 992, which leads to significant changes in the business taxation scheme. The purpose of the law is, to stop self-employed persons from unintendedly using the scheme to finance private consumption by lending private funds to the business, while also receiving a tax deduction on the interest expenses or by collateralizing the business’ assets for the private loans. Doing so saves the self-employed person taxes. Law no. 992 of September 16th 2014 includes extensive changes to the existing law. Therefore it is interesting to examine if the objects of the business taxation scheme are met or if the business taxation scheme is actually abolished. The thesis will include a description of the background for implementing the business taxation scheme and a description of the rules including law no. 992. Afterwards, potential consequences from law no. 992 on self-employed persons including recommendations given during consultancy, will be analyzed. In order to meet the thesis’ goals, the following research questions is asked: What are the consequences of law no. 992 dated 16th September 2014 for self-employed persons using the business taxation scheme? The following sub-questions are found relevant to answer the main-question: - What are the original purposes of the business taxation scheme? - What changes to the original law was introduced by the law no. 992 of September 16th 2014? - What are the potential tax consequences for the self-employed persons using the business taxation scheme? What recommendation can be given to self-employed persons, who have used the business taxation scheme until now? What should a self-employed person running a newly established business consider, before adopting the business taxation scheme?

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2015
Number of pages80