Studenteropgave: Kandidatspeciale og HD afgangsprojekt

  • Henriette Jensen
  • Julie Carslund Kristensen
4. semester, HD 2. del (Regnskab og Økonomistyring) (Diplomuddannelse)
The purpose of this assignment is to illuminate the methods associated with a transformation of a company from one business form to another. The assignment will also present issues relat-ed to the transformation of a company. Risks and requirements associated with the present business form can cause and initiate a transformation within the company or a transformation can be chosen due to risks and requirements of the present business form.

There are two methods of transforming a company; 1) the taxable method and 2) the tax-free method. The taxable method is considered as a sale of the sole proprietorship which results in an immediate taxation of the owner. The tax-free method is a method where the new business enters the taxable position of the sole proprietorship. If the owner chooses the tax-free method the taxation is postponed until the new company sells out it’s assets. There might be different ways in which the assets are to be valued depending on whether the taxable or the tax-free method is chosen.

During a transformation of a company, issues might occur. These issues can be related to mixed-used assets and companies with multiple owners. It is concluded that if mixed-used assets are included during the transformation it can result in taxation of the owner regarding the future private use of the assets. Here, the owners have to decide whether to include these assets or not, which depends on the financial impact of the future use of the asset.

It is also concluded that if a company have multiple owners, they must all apply the same as-sets to the new company. If only one of the owners own the property from which the business is run, this property will be included in the transformation. Therefore, the owners must pro-pose another solution. After a partial transformation, the owner of the property can choose to sell the property to the new company or simply just charge rent from the new company for the use of the property.

The assignment is based on a deductive method and a social science method. The conclusion is based on general laws and theories. The collection of data are secondary, qualitative data which mainly consists of laws, relevant literature, and legal guidelines from the Danish Tax Department.

The assignment is focused on the taxation and the practical approach to the subject based on the laws and legal guidelines. For future perspective, it can be illuminated how the transfor-mation of the company affects the costumer and what differences the costumer notices after the transformation of the company.
Udgivelsesdato5 maj 2021
Antal sider80
ID: 410729572