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Erhvervsbeskatning (2. udg.)

– med fokus på personselskaber og virksomhedsordninger

Christian Skovgaard Hansen, Troels Michael Lilja, Thomas Frøbert, Niels Jørgen Kristensen, Henrik Nielsen, Malene Overgaard, Peter Koerver Schmidt, Michael Tell, og Lars Kjærgård Terkilsen

Bogen behandler beskatningen af hhv. personselskaber, der som det klare udgangspunkt er skattetransparente, og enkeltmandsvirksomheder, hvor beskatningen sker hos den person, der forestår erhvervsvirksomheden. Bogens emne afgrænses derfor fra selskabsbeskatningen.

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Troels Michael Lilja

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Den grimme ælling, der aldrig blev en svane

– Hvordan kom det hertil for iværksætterselskaberne (IVS)?

Troels Michael Lilja

The Danish entrepreneur company (IVS) was introduced in 2014 to avoid a boom of Danish branches of foreign companies while phasing out the »company with limited liability« (s.m.b.a.). In April 2019, the opportunity to establish new entrepreneur companies was abolished but no alternative to branches of foreign companies was introduced. A historical view on the legal development of minimum capital requirements for the private limited companies in Europe, Scandinavia and Denmark is given with focus on the Danish development. The opportunities for Danish entrepreneurs after Act 445/2019 are presented, especially with a focus on the opportunities through companies in Greenland and the Faroe Islands, since both have introduced the IVS; Danish entrepreneurs can do business through such companies without registering a branch in Denmark. Finally it is discussed whether the minimum capital requirements in the Nordic countries will disappear in the future. It is recommended that the Nordic governments should work for a harmonization of the minimum capital requirements for private limited companies, if they want to maintain a high requirement on minimum capital in the future.

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Troels Michael Lilja