Skattepligtig og skattefri omdannelse af en personlig drevet virksomhed

Hadi Benli & Deniz Özcan

Student thesis: Diploma thesis


Our thesis has been prepared in relation with completion of our graduate diploma (accounting) at Copenhagen Business School. The main object of this thesis was to figure out how to handle the theory of company restructuring of personaly owned businesses, using the taxable or tax-free method. Businesses can be, run in many different ways. Almost all companies starts as a personally owned business, and after the business grown and they had being, recognized on the business market. Then some of them probably want to restructure the personally owned business into a company. In fact, there are two different methods to handle this restructuring the taxable or tax-free method. If the business owners choose the taxable method, the owner in theory has to pay, the tax there will be due for payment, on the day the reorganization happens, when the income tax for the fiscalyear is due. If the owner choose the tax-free method, the payable tax will be, registered in the accounts as an delayed tax payment, and the payment of the tax has to be paid if the shares one day got sold or the company being terminated. This thesis target group is the owners of the personally organized businesses who wants to restructure their privately business now or in the future. Furthermore to helping them with understanding the main objects, when they have to make a decision of restructuring and to help the target group to understand the differences between personally structured businesses against a company. To make it clear for our target group, the thesis will use the practical methods for a taxable or tax-free restructuring on a privately business.

EducationsGraduate Diploma in Accounting and Financial Management, (Diploma Programme) Final Thesis
Publication date2015
Number of pages90