Valg af virksomhedsform ved opstart af ny virksomhed

Rasmus Jensen

Student thesis: Master thesis

Abstract

The subject of this thesis is in which business format you should start up your new business, in relation to company law and tax law aspects. And if there can be set up some guidelines for choosing a business format? The thesis encompasses a description of the business format: sole proprietorship, public limited company and private limited company, including an analysis of the difference between the business formats. The exposition showed that a sole proprietorship is regulated through optional law which lead to more flexibility and less administration than in private limited companies and public limited companies. The private limited companies and public limited companies are regulated through legislation, which lead to more structure and transparency for the company surroundings. The thesis accounts for the various categories of taxation to each of the business formats. Company owner of a sole proprietorship will as the point of departure be taxed according to the rules in Personskatteloven, but it is possible to choose to be taxed according to the rules in Virksomhedsskatteloven. Virksomhedsskatteloven provides the opportunity of choosing between virksomhedsordningen and kapitalafkastordningen. Public limited company and private limited company are understood as a self-contained tax subject. They are taxed according to the rules in Selskabsskatteloven. The thesis mounted on the basis of the analysis, advantages and disadvantages of the various business formats in relation to company law and in terms of tax aspects. The analysis of the company case showed that based on business law aspects that the most optimal business format was either the sole proprietorship or private limited company. This is primarily due to the flexibility. The analysis based on tax aspects showed that the sole proprietorship were the most optimal business format because this business format results in the lowest tax payment. The analysis showed that it was not possible to set up some guidelines for choosing a business format. The choice of business format depends on independent needs, interests, expectations and the owners’ economic conditions.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2009
Number of pages99