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.
Denne kommentar er fjernet af en blogadministrator.
SvarSletHej, kan nogen evt. hjælpe mig? Jeg sidder og skal bogføre et kapital indskud fra ApS til et I/S (selvom det ikke er nødvendigt at skyde kapital ind i et I/S). Hvordan bogføre jeg det? Skal det på en mellemregning hos ApS og ud af bank og ind på kapitalindskud (Egenkapital) i I/S og modpost bank eller? Tak :-) Hilsen Kontormussen
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