Skattekonsekvenser av generationsskiften i fåmansföretag
-En analys av befintliga regler
A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price. If the current owner receives a small amount of money for the company, the remaining part is considered as a gift. This is called a mixed acquisition.There are certain criteria that have to be fulfilled for a company to be considered as a closely held company. The owners also have criteria to live up to so they are allowed to use the rules. A closely held company is a company where four or less part-owners owns a share that is more than 50 percent of the votes for all the shares in the company. Or when the business are divided on activities that are independent from each other and where an individual has the actual authority over the business and is able to independently dispose over its results.A closely held company has special rules which have been under discussion since the rules was first adapted. The rules have been changed many times since its appearance but there is still of interest to make the rules easier to apply. The purpose behind the rules is to prevent the owners to transform a highly taxed salary income to a lower taxed capital income. The rules concerning dividend, capital gain and salary are especially treated in this thesis.