| Tittel: | Afskaffelse af iværksætterselskaber – med fokus på overgangsperioden | | Ansvar: | Jesper Seehausen | | Forfatter: | Seehausen, Jesper  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Nordisk tidsskrift for Selskabsret | | Utgitt: | København : DJØF Forlag, 2019 | | Omfang: | S. 124-137 | | Serie: | Nordisk tidsskrift for Selskabsret ; 4/2019 | | Stikkord: | Selskabsloven (Danmark) | | Geografiske emneord: | Danmark | | Innhold: | With effect from 15 April 2019, it is no longer possible to establish new Danish low-capital companies (IVSs) with a minimum capital requirement of only DKK 1 (less than EUR 1). Existing IVSs, i.e. IVSs established before 15 April 2019, must convert into ‘ordinary’ private limited liability companies (ApSs) with a minimum capital requirement of DKK 40,000 (approximately EUR 5,400) within a time limit of two years, i.e. before 15 April 2021. Otherwise, winding up of the IVS will be enforced by the authorities. This article on the abolishment of IVSs focuses on the transition period, i.e. the period until 15 April 2021. The article discusses the amendments to the Danish Companies Act. Furthermore, the article discusses conversion of IVSs into ‘ordinary’ ApSs. Finally, the article gives an overview of company law transactions that are or are not possible in IVSs in the transition period. | | Del av verk: | Nordisk tidsskrift for Selskabsret 4/2019 |
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