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Opløs IVS - sidste løn?

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Tilmeldt 22. Jul 19
Indlæg ialt: 3
Skrevet kl. 08:43
Hvor mange stjerner giver du? :
Hi!

I hope someone can help me out here. I'm shutting down my IVS and I need your advice on how to handle the funds that are left in the company's bank account. So there is about 50k DKK left in the account, MOMS and invoices to skat.dk and others are paid in full (ATP, A-Skat etc.) at this point so there is no debt whatsoever.

I'll be moving out of the country soon and would like to know what anyone of you would do with that money - just transfer the money into my personal account to avoid taxes (hypothetically)? Would anyone ever find out?



Fra 3210 Vejby
Tilmeldt 2. Mar 11
Indlæg ialt: 46432
Fra  John Hannover Skrevet kl. 10:26
Hvor mange stjerner giver du? :

Closing an IVS would be done as voluntary liquidation - or by tax declaration

You will then when you have completed that, and signed off in virk with that material - be able to withdraw you remaining funds - and will pay tax on profit on shares with 27% of the difference between the original company capital and the money remaining

You could make a salary first, but that would complicate it and the tax would be personal tax (most likely higher) and leave you with TAX and VAT and Barsel + AUD/AED debt for some time, before you could close it - so use voluntary liquidation - or close by tax declaration. The liquidation takes a bit longer sometimes and can be slightly more complicated - the tax declaration closing however leaves you with personal responsibility if you have forgotten any debt

You can not get the money without tax. If you do nothing but stepping down as MD, then the company will be closed but most or all of the money lost to the court

Any auditor or lawer can help (and cost) - just as these guys can https://www.danskselskab.dk/ydelser/nedlukning-af-selskab/ 

br John Hannover

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Tilmeldt 22. Jul 19
Indlæg ialt: 3
Skrevet kl. 11:35
Hvor mange stjerner giver du? :
Thanks John!

I already started the voluntary liquidation (opløsning) and everything should be ok regarding that part. 27% sounds a lot better than 48% tax! I was just curious of the process – if I just declared that there was no funds left in the company how would Skat know I withdrew that last money without paying taxes? They don't have access to my company's bank account information and would have to rely on the information stated in the 'Oplysningskema' and that states that no money is left in the company?

Best,

/H
Fra 3210 Vejby
Tilmeldt 2. Mar 11
Indlæg ialt: 46432
Fra  John Hannover Skrevet kl. 11:53
Hvor mange stjerner giver du? :

You will have a report from just before the liquidation and then one after liquidation with a tax declaration and the company will the be closed through ervervsstyrelsen  and the liquidator will be personally responsible for all creditors incl tax- and that all was carried out correctly - You would normally be very much advised to use a proff liquidator/lawyer - 

If the company bank is danish, then tax will be able get info - but that no money is left is also clear, as closing your CVR will automatically cause the bank to close the account - that will be part of the liquidators tax as far as I know normally - to secure the bank is closed and remaining funds distributed correctly to the owner/owners

You will then declare the profit in your personal tax as profit on unlisted shares

br John Hannover

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Tilmeldt 22. Jul 19
Indlæg ialt: 3
Skrevet kl. 12:02
Hvor mange stjerner giver du? :
Ok, I was just curious :) I think I'll just withdraw the rest as salary to avoid complicating things!

Thanks for the quick response!

Best,

/H
Fra 3210 Vejby
Tilmeldt 2. Mar 11
Indlæg ialt: 46432
Fra  John Hannover Skrevet kl. 13:59
Hvor mange stjerner giver du? :

Genesis67:
Ok, I was just curious :) I think I'll just withdraw the rest as salary to avoid complicating things!

Thanks for the quick response!

Best,

/H

I think you may complicate it that way - as you will then for a least some time have a debt to tax and ATP + ATP related barsel, AUD and AER og you will be taxed 40% where it is 27% on closing the company (anyway for the first 54 t (x 2 for married))  You may not take out money without withholding tax, ATP and the related - and closing will not be any easier that way.

vh John Hannover

6 stærke Ivæksætterbøger - e-bøger/paperbacks - letlæste I LINK HER 
Intro til regnskab - og Fradrag - e-bøger letlæste I LINK HER

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