Onoterade aktiebolags generationsväxling med tyngdpunkt på beskattning
Grahn, Markus (2012)
Grahn, Markus
Arcada - Nylands svenska yrkeshögskola
2012
All rights reserved
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2012122020236
https://urn.fi/URN:NBN:fi:amk-2012122020236
Tiivistelmä
I detta arbete kartläggs olika slag att utföra ett onoterat aktiebolags generationsväxling. Tyngdpunkten läggs på beskattningen, fastän ofta andra faktorer bidrar i en högre grad till hur företagets generationsväxling sker. Olika delområden angående generationsväxlingen kartläggs och dess skattepåverkan konstateras och jämförs sinsemellan. Det finns inte endast ett sätt att utföra en generationsväxling, utan varje fall är unikt och kräver en skräddarsydd lösning. En generationsväxling sker genom försäljning, gåva eller en blandning av de två. Processen kan ändå göras på flera sätt och de involverar ofta en krävande och långsiktig planering. En generationsväxling kan ske under en längre tidsperiod och andra åtgärder som görs i företaget kan påverka en framtida generationsväxling. Därför är det bra att reflektera över företagets generationsväxling i god tid. Den viktigaste referensen som används i arbetet är lagen, eftersom beskattningen beträffande en generationsväxling är strängt reglerad i lagen. Då lagen inte alltid är entydig måste fakta fås ur bland annat rättsfall och skatteverkets anvisningar. Ett verkligt företags kommande generationsväxling kartläggs även i detta arbete. Utgångspunkterna till generationsväxlingen är redan bestämda av företagaren. Utgående från dem och företagets egenskaper kartlägger arbetet de skatter som skulle uppstå av en generationsväxling och hur de kan minimeras. Genom planen som utarbetas i detta arbete minskar det verkliga företagets skatter orsakade av en generationsväxling i medeltal med 73 % jämfört med en ägarväxling genom gåva. In this thesis, the most common methods for performing a private limited company’s change
of generation are charted. The emphasis is put on taxation, while also noting that other factors
may often contribute to a higher degree to how the change of generations is performed.
Different areas concerning the change of generations are analyzed and their influence on
taxes are noticed and compared to each other. There is no single correct way to perform a
change of generation, but every case is unique and requires a tailored solution. A change of
generations can be executed by sale, gift or as a combination. Nevertheless, the change of
generations can be done in several ways and it often involves demanding long-term planning.
A change of generations can occur over a long period of time and other arrangements
that are performed in the company can effect on a future change of generation. Therefore, it
is important to reflect over the company’s change of generations in good advance. The most
important reference used in this thesis is the law, as the taxation of a change of generations
is tightly regulated by the law. Since the law is not always unambiguous, facts must also be
taken from example legal cases and recommendations released by the tax administration. An
actual company’s upcoming change of generations is also presented in this thesis. The initial
setup for the change of generations is already determined by the entrepreneur and the characteristics
of the company, from which this thesis aims to determine the taxes that would
emerge from a change of generations and consequently minimize them. By employing the
plan described in this thesis, the taxes caused by a change of generations in the studied actual
company are reduced in average by 73 % in comparison to a change of owners by gift.
of generation are charted. The emphasis is put on taxation, while also noting that other factors
may often contribute to a higher degree to how the change of generations is performed.
Different areas concerning the change of generations are analyzed and their influence on
taxes are noticed and compared to each other. There is no single correct way to perform a
change of generation, but every case is unique and requires a tailored solution. A change of
generations can be executed by sale, gift or as a combination. Nevertheless, the change of
generations can be done in several ways and it often involves demanding long-term planning.
A change of generations can occur over a long period of time and other arrangements
that are performed in the company can effect on a future change of generation. Therefore, it
is important to reflect over the company’s change of generations in good advance. The most
important reference used in this thesis is the law, as the taxation of a change of generations
is tightly regulated by the law. Since the law is not always unambiguous, facts must also be
taken from example legal cases and recommendations released by the tax administration. An
actual company’s upcoming change of generations is also presented in this thesis. The initial
setup for the change of generations is already determined by the entrepreneur and the characteristics
of the company, from which this thesis aims to determine the taxes that would
emerge from a change of generations and consequently minimize them. By employing the
plan described in this thesis, the taxes caused by a change of generations in the studied actual
company are reduced in average by 73 % in comparison to a change of owners by gift.