{"id":5661,"date":"2021-03-17T01:00:49","date_gmt":"2021-03-17T01:00:49","guid":{"rendered":"http:\/\/cvx.vc\/?p=5661"},"modified":"2021-03-17T01:00:49","modified_gmt":"2021-03-17T01:00:49","slug":"private-investorer-kan-opna-skattefradrag-pa-ved-investeringer-i-malselskaber","status":"publish","type":"post","link":"https:\/\/cvx.vc\/da\/investortips\/private-investorer-kan-opna-skattefradrag-pa-ved-investeringer-i-malselskaber\/","title":{"rendered":"Private investorer kan opn\u00e5 skattefradrag p\u00e5 investeringer i m\u00e5lselskaber"},"content":{"rendered":"<p>I 2019 tr\u00e5dte en ny lovgivning i kraft, som giver private investorer et st\u00f8rre incitament til at investere i unoterede v\u00e6kstvirksomheder. Til trods for at lovgivningen er tr\u00e5dt i kr\u00e6ft for at fremme det danske erhvervsliv, er den p\u00e5 to \u00e5r kun blevet effektiviseret 10 gange bl.a. i forbindelse med investering i satellitvirksomheden Sternula. Der er desuden en r\u00e6kke betingelser, der skal v\u00e6re opfyldt, f\u00f8r at man som privatinvestor kan drage fordel af denne lovgivning. I dette blogindl\u00e6g beskriver vi hovedelementer af lovgivningen fra 2019.<\/p>\n<p><strong>Investorfradrag ved direkte investering i m\u00e5lselskaber<\/strong><\/p>\n<p>Lovforslaget giver personer, som er fuldt skattepligtige til Danmark, skattefradrag for investeringer i m\u00e5lselskaber for op til 400.000 kr. i hvert af indkomst\u00e5rene 2019-2022 og op til 800.000 kr. i indkomst\u00e5ret 2023 og frem.<\/p>\n<p>Bel\u00f8bet, som kan fradrages, beregnes som anskaffelsessummen for aktierne ganget med 0,59. Bel\u00f8bet fradrages som et ligningsm\u00e6ssigt fradrag, som i en gennemsnitskommune har en skattev\u00e6rdi p\u00e5 25,6 pct., og fradragsv\u00e6rdien af investorfradraget er dermed ca. 15 pct. i en gennemsnitskommune (25,6 pct. x 0,59). Ved en investering p\u00e5 400.000 kr. i et m\u00e5lselskab er skattev\u00e6rdien af investorfradraget ca. 60.000 kr., og investors udgift efter skat er dermed 340.000 kr.<\/p>\n<p>For at opn\u00e5 fradraget kr\u00e6ves det, at du investerer personligt. Investeringer som sker gennem holdingselskaber, kvalificeres ikke<\/p>\n<p><strong>M\u00e5lselskabet skal opfylde f\u00f8lgende betingelser:<\/strong><\/p>\n<ul>\n<li>Selskabet er hjemmeh\u00f8rende i Danmark, EU\/E\u00d8S, F\u00e6r\u00f8erne, Gr\u00f8nland eller i en stat, som har indg\u00e5et en aftale med udveksling af skatteoplysninger med Danmark mv., og er fuldt skattepligtig til Danmark eller har fast driftssted her.<\/li>\n<li>Selskabet skal som udgangspunkt v\u00e6re i en opstartsfase eller v\u00e6kstfase:\n<ul>\n<li>Ved en opstartsfase forst\u00e5s, at selskabet har v\u00e6ret aktivt p\u00e5 et marked i mindre end syv \u00e5r efter sit f\u00f8rste kommercielle salg. Der g\u00e6lder s\u00e6rlige v\u00e6rnsregler for selskaber, som har v\u00e6ret modtagende selskaber i skattefri omstruktureringer efter fusionsskatteloven, eller som direkte eller indirekte ejer eller har aktuelle planer om at eje mindst 25 pct. af aktiekapitalen mv. i datterselskaber.<\/li>\n<li>Ved en v\u00e6kstfase forst\u00e5s, at selskabet har brug for et f\u00f8rste kapitalindskud, som svarer til mindst halvdelen af den gennemsnitlige \u00e5rsoms\u00e6tning i de foreg\u00e5ende fem \u00e5r, beregnet p\u00e5 grundlag af en forretningsplan, der er udarbejdet med henblik p\u00e5 at tr\u00e6nge ind p\u00e5 et nyt produktmarked eller geografisk marked.<\/li>\n<\/ul>\n<\/li>\n<li>Selskabets virksomhed i overvejende grad\u00a0<strong>ikke<\/strong>\u00a0best\u00e5r i passiv kapitalanbringelse i kontanter, v\u00e6rdipapirer og fast ejendom mv. (pengetanksvirksomhed som defineret i aktieavancebeskatningslovens \u00a7 34). Det er dog muligt at foretage investeringer i m\u00e5lselskaber via holdingselskaber.<\/li>\n<li>Selskabet besk\u00e6ftiger under 250 personer opgjort efter s\u00e6rlige regler og har en \u00e5rlig oms\u00e6tning p\u00e5 h\u00f8jst EUR 50 mio. eller en balance p\u00e5 h\u00f8jst EUR 43 mio.<\/li>\n<li>Selskabets aktier m\u00e5\u00a0<strong>ikke\u00a0<\/strong>v\u00e6re optaget til handel p\u00e5 et reguleret marked eller en multilateral handelsfacilitet.<\/li>\n<li>Selskabet i de seneste tre \u00e5r\u00a0<strong>ikke<\/strong>\u00a0har foretaget udlodninger, opk\u00f8bt egne aktier eller modtaget visse koncerntilskud, der samlet overstiger det regnskabsm\u00e6ssige resultat for de seneste tre \u00e5r.<\/li>\n<\/ul>\n<p><strong>Tab eller gevinst<\/strong><\/p>\n<p>N\u00e5r tiden er inde til at lave exit eller overdrage aktiverne i selskabet, vil man som privatinvestor blive beskattet af gevinsten eller modtage fradrag for tabet. Dette sker via en 27\/42% l\u00f8sning afh\u00e6ngig af st\u00f8rrelsen. Har du s\u00e5ledes investeret 400.000 kr. af din risikovillige kapital i en unoterede v\u00e6kstvirksomhed, og selskabet g\u00e5r konkurs, vil man som investor opn\u00e5 b\u00e5de investorfradrag (ca. 60.000kr) og skattefradrag for tabet. I dette tilf\u00e6lde vil tabet ved salg p\u00e5 400.000 kr. udl\u00f8se en negativ skat p\u00e5 151.800 kr., som kan modregnes i anden skat. Samlet set vil den private investorer s\u00e5ledes f\u00e5 53% d\u00e6kket af skat, svarende til 211.800 kr. i dette regnestykke.<\/p>\n<p><strong>Genbeskatning<\/strong><\/p>\n<p>Som udgangspunkt opkr\u00e6ves der ikke genbeskatning, n\u00e5r kapitalandelene s\u00e6lges, medmindre at kapitalandelene bliver solgt eller overdraget inden for tre \u00e5r efter anskaffelsen. Denne tre-\u00e5rs-regel tr\u00e6der dog ikke i kr\u00e6ft, hvis salgssummen inklusiv det udbetalte udbytter ikke overstiger 50% af den oprindelige investering. Yderligere i tilf\u00e6lde af at selskabet bliver et pengetanksselskab, vil man blive genbeskattet ved salg af sine aktiver i virksomheden.<strong>\u00a0<\/strong><\/p>\n<p><strong>F\u00f8lgende betingelser skal v\u00e6re opfyldt f\u00f8r man kan benytte sig af fradraget <\/strong><\/p>\n<ul>\n<li>Investeringen sker i et unoteret v\u00e6kstvirksomhed, som befinder sig i opstarts- eller v\u00e6kstfasen.<\/li>\n<li>Investeringen m\u00e5 ikke ske via selskabsinvesteringer<\/li>\n<li>Virksomheden har under 250 personer ansatte og en \u00e5rlig oms\u00e6tning p\u00e5 h\u00f8jst 50 mio. euro eller en samlet \u00e5rlig balance p\u00e5 h\u00f8jst 43 mio. euro.<\/li>\n<li>Investoren m\u00e5 ikke v\u00e6re medejer i forvejen eller have overdraget aktiver til selskabet.<\/li>\n<li>Revisor skal forud for investeringen afgive en erkl\u00e6ring om, at selskabet opfylder betingelserne for investorfradraget.<\/li>\n<li>Den private investor skal give meddelelse til selskabet om, at denne l\u00f8sning bruges, hvorefter selskabet har til opgave at indberette til SKAT.<\/li>\n<li>Selskabet m\u00e5 ikke v\u00e6re et pengetankselskab.<\/li>\n<li>Selskabet er ikke kriseramt.<\/li>\n<li>Selskabet har ikke undladt at tilbagebetale EU-ulovlig st\u00f8tte.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lovforslaget L 101 gav fra 1. januar 2019 private investorer mulighed for at opn\u00e5 skattefradrag ved investering i sm\u00e5 eller mellemstore virksomheder, der befinder sig i en opstarts- eller v\u00e6kstfase.<\/p>\n","protected":false},"author":25,"featured_media":5662,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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