Virksomhedsordningen

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Virksomhedsordningen

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Title: Virksomhedsordningen
Efter L200 og L123
Author: Bøhm, Christine Søgård
Abstract: This master project will examine the changes in the Danish Business scheme which was accomplished in 2014. The original Danish business scheme was passed by the Danish Parliament in 1986 and the Danish business scheme was valid from 1987. All self-employed can use the Danish business scheme to calculate their taxable income. From 1987 to 2014 there wasn’t many changes in the business scheme. Tax act no. 992 of September 16th 2014 contained three amendment to the business scheme:  The deposit account cannot be negative, if the saving option shall be an option  Collateral in business assets for private debt will be subject to taxation  A higher interest when the deposit account is negative The purpose of the amendment was to stop an abuse of the business scheme. The Tax act no. 992 was passed pretty fast by the Danish Parliament and already in 2016 a new Tax act no. 652 of June 8th 2016 was passed to fix the uncleared items in Tax act no. 992. The master project contains an examination of the amendment in Tax act no. 992 and the significant practice since the Tax act was passed. The conclusion of the project is that the amendment in Tax act no. 992 not only stop the abuse of the business scheme, but it also stops a complete use of the business scheme for self-employed who never have abused the business scheme. At the same time the Tax act no. 992 and no. 652 don’t give clarity for collateral in business assets for private debt.
URI: http://hdl.handle.net/10417/6324
Date: 2019-07-04
Pages: 57 s.
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