Valg af optimal beskatningsform for en selvstændig erhvervsdrivende

Maria Østergaard Andersen

Student thesis: Diploma thesis


This thesis describes how a self-employed person is able to optimize his tax, by using different kinds of taxation, which self-employed people in Denmark have the license to use. A self-employed person has the right to choose between the personal taxation (PSL), the business tax scheme (VSO) or the return on capital scheme (KAO). I have experienced that only a small group of self-employees in Denmark is aware that they have the opportunity to choose between these types of taxation, while most other self-employees are using the personal taxation because they don’t know which form of taxation is better for them/their profit. Therefore the three different kinds for taxation is being used on an actual business in this project, to show how much a self-employed person can economize, by choosing the right kind of taxation. As a conclusion for this thesis, it is shown that the business tax scheme (VSO) is the most profitable for the given example in this project, even when a self-employed person raises the profit of the business or by saving a part of the profit in the business, so the owner has the possibility to avoid paying the highest personal tax.

EducationsGraduate Diploma in Accounting and Financial Management, (Diploma Programme) Final Thesis
Publication date2012
Number of pages95