Interessent selskab I/S - iværksætter-guide

Interessent selskab I/S

Interessent Selskab I/S.
Et interessentskab er en virksomhedsform, hvor to eller flere personer driver firma sammen, Ejerne kan både være personer, andre I/S'er og selskaber (ApS/A/S).
Et I/S fungerer praktisk talt på samme måde som en enkeltmandsvirksomhed, men som nævnt er der her min. 2 ejere.
Deltagerne hæfter ubegrænset og solidarisk for den gæld virksomheden stifter. Men man skal huske på, at kreditorerne altid vil gå efter den person som har penge, så gælden deles ikke ligeligt hvis krisen kradser.
Deltagerne i I/S tager typisk alle aktivt del i virksomhedens daglige drift.
Et I/S selskab kan ikke omdannes til en enkeltmandsvirksomhed, men kan godt til ApS/A/S hvis værdierne er til stede.

Kapitalkrav.
Der er ingen kapitalkrav til interessentskaber.
Når man stifter et interessentskab, aftaler man ejerforholdet. Hvis man ikke har aftalt andet, så formodes det, at deltagerne har lige store ejerandele.
Indskud kan være lån eller aftalt kapitalindskud, der svarer til ejerandele. Indskud i interessentskabet behøver ikke at være i kontanter, men kan også være i andre værdier, for eksempel biler, maskiner, virksomheder, værdipapirer eller lignende.

Solidarisk hæftelse.


At du hæfter personligt betyder, at du og de andre interessenter hæfter med alt, hvad I ejer og kommer til at eje.
At man hæfter solidarisk betyder, at hver enkelt af interessenterne hæfter for al den gæld, som interessentskabet har. Også for de gældsforpligtelser som de øvrige interessenter ellers skulle have betalt. Det vil sige at hvis du er den eneste, der har en formue i selskabet, vil kreditorerne kunne gå til dig og kræve pengene af dig, og de andre går fri.
Så tænk dig godt om før et sådan selskab stiftes, hvis du har en stor formue så opret et Holding selskab, som indskud i I/S selskabet

Registrering.
Interessentskaber skal registreres i Erhvervs- og Selskabsstyrelsen, og have et CVR-nr til brug for indberetning af moms, told og skat.

Skat.
Hver enkelt interessent er skattemæssigt stillet, som om interessenten drev en personlig ejet virksomhed. Det betyder, at hæver i mindre, end virksomhedens overskud, bliver det beløb, som i lader blive stående i interessentskabet alene beskattet med 25 %, hvis virksomhedsskatteordningen anvendes. Det er den samme skatteprocent som i et selskab.
Et I/S er ikke et selvstændigt beskatningssubjekt, og beskattes således ikke som selskaber eller foreninger, men hver af interessenterne beskattes af sin andel i interessentskabsindkomst og formue.
Interessenterne opgør deres skattepligtige indkomst og formue hver for sig.

Interessentskabskontrakt.
Det er vigtigt at få sagkyndig bistand hos en advokat til en interessentskabskontrakt, hvor du og de andre interessenter tager højde for alle de problemstillinger, der kan opstå i forbindelse med etablering, drift, overskudsfordeling og ophør af et interessentskab.

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