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Skatternas betydelse vid val och byte av företagsform
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Uppsatsen avser att undersöka vilken företagsform som är mest fördelaktig ur skattesynpunkt, samt att undersöka om det uppstår några skattemässiga konsekvenser vid byte av företagsform.

Uppsatsen bygger på kvalitativ och deduktiv metod. I uppsatsen används primärdata från semistrukturerade intervjuer med rådgivare samt företag. Sekundärdata har samlats in från litteratur samt artiklar som berör ämnet byte av företagsform. 

Resultatet av studien visade att aktiebolag är den skattemässigt mest förmånliga företagsformen om inkomsterna ligger över brytpunkten för statlig inkomstskatt. Kan företagen inte starta ett aktiebolag från början rekommenderar vi att de startar en enskild näringsverksamhet framför handelsbolag. Undersökningen visar att det vid bildandet främst var de civilrättsliga reglerna som hade betydelse och vid ombildningen var det däremot de skatterättsliga reglerna som var mest avgörande. Studien visar att det uppstår skattemässiga konsekvenser vid byte av företagsform, men om ombildningen går till på rätt sätt kan skattekonsekvenserna undvikas.

Abstract [en]

The purpose of this study is to examene which type of organisational form is the most beneficial in regard to taxation as well as examining if there are any tax related consequences associated with changing organisational form.

This study is built upon both qualitative and deductive methods. The thesis makes use of primary data from semi-structured interviews with financial advisers and organizations. Secondary data has been collected from text books as well as scientific journals which are related to changing of organizational form. 

The results of the study show that if organizations earnings are over the national income tax threshold, then a limited company is the most beneficial organizational form in regards to taxation. We have concluded that if a company is unable to start a limited company then the recommendation for owners is to start as a sole trader rather than a trading company. During the start period of an organization it was found that private law had the greatest impact upon the organization. However, during the reorganization tax related laws were found to be decisive. It was also found that there are tax related consequences associated with changing organizational form however if the reorganization is conducted in the right way these consequences can be avoided.

Place, publisher, year, edition, pages
2012. , 32 p.
Keyword [en]
Tax, businessforms, changing businessforms
Keyword [sv]
Skatt, företagsform, byte av företagsform
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-14755OAI: oai:DiVA.org:mdh-14755DiVA: diva2:533961
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-07-03 Created: 2012-06-14 Last updated: 2013-02-18Bibliographically approved

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