Skattefrie omstruktureringer: Revisors rolle i skattemæssige problemstillinger

Maibrit Abildgaard Jeppesen

Student thesis: Master executive thesis


The main issue of this master thesis concerns tax-free restructuring of companies. According to the Danish legislation a tax-free restructuring can be performed with or without approval from the Danish taxation authorities. A tax-free restructuring with approval from the Danish taxation authorities is highly effected by the form of application, which must be concrete and adequate, and the restructuring must benefit the company and not the shareholder. In addition, the thesis will throw light on the set of objective rules which enable companies to carry out tax-free restructurings without obtaining SKAT's approval provided that several objective conditions are met. The legislation of restructuring is complicated both during the restructuring process but there are also several set of rules to comply during the period after the restructuring process. Therefore, the overall purpose of this master thesis is to provide accountants, and other financial advisors, a tool in advisory tasks so they are being able to advice their client correctly to avoid that the tax-free restructuring becomes a transaction, where the clients need to pay taxes. In addition, the thesis will provide checklists that accountants can use in their advisory of their clients to ensure that all rules and demands are met.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2017
Number of pages55