Iværksætterselskabets afskaffelse

Studenteropgave: Kandidatspeciale og HD afgangsprojekt

  • Mads Frederik Madsen
  • Jerrick Skov Nørbjerg
4. semester, Revision (cand.merc.aud.), Kandidat (Kandidatuddannelse)
The purpose of this thesis is to investigate the reasons and consequences for the abolition of the Danish low capital form entrepreneurial company “Iværksætterselskab” when the comparable corporate forms are kept in England and Germany, the English Limited company (Ltd) and the German Unternehmergesellschaft (UG). The focus of the thesis will be based on the hermeneutical understanding by Friedrich Schleiermacher, which was edited by Gulddal & Møller in 1999. Furthermore, the structure of the dissertation is based on the hermeneutical circle, where prejudices, understanding and the subsequent understanding of the subject is the fundamental perspective in the thesis. For the execution of the thesis, the legal “Länderbericht” method will be used to compare the legal bases of two different countries' comparable company forms, the Danish “Iværksætterselskab” and the German “Unternehmergesellschaft”. The analytical method will be used to analyze the political and business area and the European judgements on freedom of establishment. To analyze subjective areas like questioning people or interpretation of an interview, the fundamental hermeneutical understanding will be used again. The thesis shows that the Danish entrepreneurial company is based upon the German Unternehmergesellschaft which through the analysis shows that the differences between the Danish and the German low capital companies are not that different. The European judgements on freedom of establishment shows that there is no way a country can prevent a foreign member of the European union's company forms to establish themselves and do business in their country. The political feared tax evasion will therefore persist, regardless of the abolition, either in a foreign company form, or as another Danish company form. The original purpose of the entrepreneurial company was to create better conditions for entrepreneurship in Denmark and to increase the transparency of entrepreneurial companies' ownership, management and accounting compared to sole proprietorships. Entrepreneurship is associated with uncertainty and risk for the entrepreneur, which is why entrepreneurship is opted out in fear for lack of success. The entrepreneurial company gave people with low capital the possibility to create a company within the Danish companies act; the respondent in the interview furthermore highlights this. With the abolition, people with low income will not have the same ability to easily create a company with the same company law opportunities, they now either have a saving to use on an ApS or create a foreign company. Lastly the fact that one of the politicians from the government voted against the second reading of the bill, could indicate that there are conflicting opinions about the abolition in the government and in the parliament.
Udgivelsesdato3 jun. 2019
Antal sider95
ID: 305025002