Fraflytterbeskatning aktier personer – med særligt fokus på fraflytningstidspunktet og tilbageflytningstidspunktet.

Charlotte Houtved Jepsen

Student thesis: Master executive thesis

Abstract

The overall purposes of this thesis are to make an analysis of problems with Danish taxation rules according to shareholders moving out of Denmark. This analysis will contain issues of who will get into the rules and why, and issues when the shareholders will move back to Denmark. First off, the analysis will be based on rules is compatible to EU-rules. There has been a couple of cases according to this subject in The European Court of Justice, that will be handled in this paper. Mainly the problem is, that The European Court of Justice said, that the rules of shareholding moving out of Denmark do not comply with the rules of free movement in Europe, but they accepts the rules until now because the rules are in public interest. Furthermore, there is a section on the significance of the double taxation rules for the eviction taxation rules for shareholders. Over time, there have been several new rules and exemptions for the law of tax holders moving out of Denmark. Some of the exemption will be referred to in the master thesis. The problems are that some of the exemption rules are becoming too restrictive and the purpose of the de minimis limit has been
eroded by all the new rules. This thesis will furthermore get into issues regarding valuation of shares, when persons are moving out of Denmark, and when they move back to Denmark with shares, that were taxed when they
moved out of Denmark. There is a problem with valuation of shares in non-regulated market, because they have mostly never been sold before moving out of Denmark. There are some circulars from the Danish tax authorities to help valuation of the shares/companies but only to help, and the rules said that, the companies has to set the shares at the market value. It can be difficult to find the shares market value – it depends on many different factor´s in the valuation
of the shares. the conclusion of the master's dissertation is that the rules regarding eviction tax on the shares can gradually be considered too restrictive.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
LanguageDanish
Publication date2020
Number of pages58
SupervisorsAnders Nørgaard Laursen