Kapitalkravet i ABL - Bör kapitalkravet avskaffas för att göra aktiebolagslagen konkurrenskraftig?
(2021) LAGF03 20211Department of Law
Faculty of Law
- Abstract (Swedish)
- För att bilda ett privat aktiebolag i Sverige krävs det att grundarna tillskjuter 25 000 kr, enligt Aktiebolagslagen (2005:551). Det lagstadgade kravet på aktiekapital har främst ansetts varit motiverat med hänsyn till dess funktion som borgenärsskydd, men numera anser den svenska lagstiftaren att det är aktiekapitalets funktion som seriositetsspärr som är av störst betydelse. Mot dessa funktioner ställs dock andra samhällsekonomiska ändamål, till exempel att främja ny- och småföretagande. Under 2000-talet har därför kravet på aktiekapital sänkts från 100 000 kr till 25 000 kr.
Enligt den svenska lagstiftaren är det viktigt att den svenska aktiebolagslagen framstår som konkurrenskraftig med regelverken i andra EU-länder. Genom att ligga... (More) - För att bilda ett privat aktiebolag i Sverige krävs det att grundarna tillskjuter 25 000 kr, enligt Aktiebolagslagen (2005:551). Det lagstadgade kravet på aktiekapital har främst ansetts varit motiverat med hänsyn till dess funktion som borgenärsskydd, men numera anser den svenska lagstiftaren att det är aktiekapitalets funktion som seriositetsspärr som är av störst betydelse. Mot dessa funktioner ställs dock andra samhällsekonomiska ändamål, till exempel att främja ny- och småföretagande. Under 2000-talet har därför kravet på aktiekapital sänkts från 100 000 kr till 25 000 kr.
Enligt den svenska lagstiftaren är det viktigt att den svenska aktiebolagslagen framstår som konkurrenskraftig med regelverken i andra EU-länder. Genom att ligga i linje med den internationella utvecklingen på det aktiebolagsrättsliga området kan lagstiftningen anses vara konkurrenskraftig. Sedan EU-domstolens avgörande i Centros-målet har alltfler länder valt att avskaffa kravet på aktiekapital, för att istället upprätthålla ett borgenärsskydd genom den insolvensrättsliga lagstiftningen.
Mot bakgrund av aktiekapitalets funktion som borgenärsskydd och den internationella utvecklingen har den rättspolitiska debatten i Sverige kommit att handla om att avskaffa kravet på aktiekapital i den svenska aktiebolagslagen. Enligt flera kritiker är aktiekapitalet arbiträrt på så sätt att det inte utgör något relevant skydd samt att det finns alternativa sätt för borgenärer att kräva säkerhet för sina fordringar på idag.
En diskussion kommer att föras om skälen för att avskaffa respektive behålla det lagstadgade kravet på aktiekapital med avsikten att göra den svenska aktiebolagslaggen mer konkurrenskraftig i jämförelse med andra utländska rättsordningar. (Less) - Abstract
- To form a private company in Sweden the founders are required to contribute at least SEK 25,000, according to the Swedish Companies Act. The statutory requirement for share capital has primarily been considered justified with regard to its function as creditor protection, but nowadays the Swedish legislator consider the share capital’s function as a barrier for irresponsible business owners as its primary function. These functions are, however, oppose to other socio-economic purposes, such as promoting new and small businesses. The requirement for share capital has therefor been reduced from SEK 100,000 to SEK 25,000 during the 21st century.
According to the Swedish legislator, it’s important that the Swedish Companies Act appears to... (More) - To form a private company in Sweden the founders are required to contribute at least SEK 25,000, according to the Swedish Companies Act. The statutory requirement for share capital has primarily been considered justified with regard to its function as creditor protection, but nowadays the Swedish legislator consider the share capital’s function as a barrier for irresponsible business owners as its primary function. These functions are, however, oppose to other socio-economic purposes, such as promoting new and small businesses. The requirement for share capital has therefor been reduced from SEK 100,000 to SEK 25,000 during the 21st century.
According to the Swedish legislator, it’s important that the Swedish Companies Act appears to be competitive with other EU-countries legal systems. In order for the Swedish Companies Act to be considered competitive, it has to follow the international development in the field of company law. Since the European Court of Justice’s ruling in the Centros case, many European countries have chosen to abolish the share capital requirement. Some of these countries have chosen to maintain a creditor protection through their insolvency law, instead of within its company law.
In light of the share capital’s function as creditor protection and the international development, the debate in Sweden has come to be about whether or not the Swedish legislator should abolish the requirement for share capital in the Swedish Companies Act. According to several critics, the share capital is arbitrary in the sense that it does not constitute relevant protection and that there are alternative methods for creditors to demand security for their claims today.
In this essay, a discussion will be held on the reasons for abolishing as well as retaining the statutory requirement for share capital with the intention of making the Swedish Companies Act more competitive in comparison with other countries legal systems. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9045682
- author
- Olsson, Amanda LU
- supervisor
- organization
- course
- LAGF03 20211
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- Associationsrätt, Aktiebolagsrätt, Rättsekonomi
- language
- Swedish
- id
- 9045682
- date added to LUP
- 2021-06-29 16:38:39
- date last changed
- 2021-06-29 16:38:39
@misc{9045682,
abstract = {{To form a private company in Sweden the founders are required to contribute at least SEK 25,000, according to the Swedish Companies Act. The statutory requirement for share capital has primarily been considered justified with regard to its function as creditor protection, but nowadays the Swedish legislator consider the share capital’s function as a barrier for irresponsible business owners as its primary function. These functions are, however, oppose to other socio-economic purposes, such as promoting new and small businesses. The requirement for share capital has therefor been reduced from SEK 100,000 to SEK 25,000 during the 21st century.
According to the Swedish legislator, it’s important that the Swedish Companies Act appears to be competitive with other EU-countries legal systems. In order for the Swedish Companies Act to be considered competitive, it has to follow the international development in the field of company law. Since the European Court of Justice’s ruling in the Centros case, many European countries have chosen to abolish the share capital requirement. Some of these countries have chosen to maintain a creditor protection through their insolvency law, instead of within its company law.
In light of the share capital’s function as creditor protection and the international development, the debate in Sweden has come to be about whether or not the Swedish legislator should abolish the requirement for share capital in the Swedish Companies Act. According to several critics, the share capital is arbitrary in the sense that it does not constitute relevant protection and that there are alternative methods for creditors to demand security for their claims today.
In this essay, a discussion will be held on the reasons for abolishing as well as retaining the statutory requirement for share capital with the intention of making the Swedish Companies Act more competitive in comparison with other countries legal systems.}},
author = {{Olsson, Amanda}},
language = {{swe}},
note = {{Student Paper}},
title = {{Kapitalkravet i ABL - Bör kapitalkravet avskaffas för att göra aktiebolagslagen konkurrenskraftig?}},
year = {{2021}},
}