Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Aktiekapitalet - reellt borgenärsskydd eller ett koncept att släppa taget om?

Nordkvist, Louise LU (2013) HARH10 20131
Department of Business Law
Abstract (Swedish)
En trend inom Sveriges, EU:s samt delar av övriga världens bolagsrätt är att förenkla reglerna för aktiebolag. I detta ligger att revidera kravet som ställs på att aktiebolagens stiftare ska tillskjuta en viss summa pengar som ekonomisk buffert till bolaget, ett så kallat aktiekapital. Den minsta nivå av aktiekapital som behöver tillskjutas bolaget vid bildningen utgörs av minimikapitalet. I Sverige tillämpas för privata aktiebolag ett minimikapital om 50 000 kr. Beloppet halverades från 100 000 kr genom en lagändring år 2010. Lagstiftaren menade att den gamla beloppsgränsen låg för högt för att stimulera landets nyföretagande, men samtidigt att minimikapitalet som sådant var bra då det i viss mån borgade för seriösa bolagsbildare och att... (More)
En trend inom Sveriges, EU:s samt delar av övriga världens bolagsrätt är att förenkla reglerna för aktiebolag. I detta ligger att revidera kravet som ställs på att aktiebolagens stiftare ska tillskjuta en viss summa pengar som ekonomisk buffert till bolaget, ett så kallat aktiekapital. Den minsta nivå av aktiekapital som behöver tillskjutas bolaget vid bildningen utgörs av minimikapitalet. I Sverige tillämpas för privata aktiebolag ett minimikapital om 50 000 kr. Beloppet halverades från 100 000 kr genom en lagändring år 2010. Lagstiftaren menade att den gamla beloppsgränsen låg för högt för att stimulera landets nyföretagande, men samtidigt att minimikapitalet som sådant var bra då det i viss mån borgade för seriösa bolagsbildare och att aktiebolagen till borgenärernas förmån skulle ha en viss förmögenhetsmassa att ta ur vid insolvens. I anglosaxiska länder som Storbritannien och USA har man valt att avskriva minimikapitalet, och istället tillgodose behovet av borgenärsskydd genom regler om t.ex. otillåtna värdeöverföringar i relation till ett test om bolagets insolvens samt ett skadeståndsansvar för bolagsledningen då dessa brukat otillbörliga affärsmetoder. Större tilltro sätts också till avtalsrätten, och parternas förmåga att på egen hand sörja för det skydd som bedöms lämpligt vid en kreditgivning eller köprättslig transaktion. Slutligen utnyttjas också försäkringssystemen för att täcka det skyddsbehov som t.ex. tredje man har då han/hon skadas av bolaget. Sverige skulle mycket väl kunna överge minimikapitalsreglerna och inkorporera drag av anglosaxisk rätt i den inhemska lagstiftningen. Sannolikt skulle detta leda till etableringen av mer ändamålsenliga borgenärsskyddsregleringar och ett mer lukrativt företagsklimat. (Less)
Abstract
A trend in the company laws of Sweden, Europe and parts of the rest of the world is to simplify the rules for limited liability corporations. Within this simplification lies the revising of the requirement imposed on the companies' founders to inject a certain amount of money as an economic buffer to the company, a so-called legal capital. The minimum level of legal capital required to legally form a company is called minimum capital. In Sweden, a limited liability (without shares for public trading) company needs to have a minimum capital of 50 000 SEK. The amount was cut from 100 000 SEK by a legislative amendment in 2010. The legislator claimed that the previous amount was too high to stimulate new business, but that the minimum capital... (More)
A trend in the company laws of Sweden, Europe and parts of the rest of the world is to simplify the rules for limited liability corporations. Within this simplification lies the revising of the requirement imposed on the companies' founders to inject a certain amount of money as an economic buffer to the company, a so-called legal capital. The minimum level of legal capital required to legally form a company is called minimum capital. In Sweden, a limited liability (without shares for public trading) company needs to have a minimum capital of 50 000 SEK. The amount was cut from 100 000 SEK by a legislative amendment in 2010. The legislator claimed that the previous amount was too high to stimulate new business, but that the minimum capital itself was functional, since it served as a guarantee that a company founder was serious about his/her business and made sure that a certain body of assets protected the claims of company creditors should insolvency occur. In Anglo-Saxon countries such as Britain and the United States no minimum capital is longer required, and the need for creditor protection is instead addressed by the rules of fraudulent transfers and insolvency testing as well as fiduciary duties and liability for the company management in case of wrongful trading. Parties' abilities to independently ensure the protection deemed appropriate when arranging a credit or purchase of some sort is also trusted to function well. Finally, insurance regulation is used to secure the protection needed by any third party suffering damage as a result of the company’s actions or non-actions. Sweden could very well abandon the minimum capital rules and incorporate the presented traits of Anglo-Saxon law in its domestic legislation. Such actions would most likely lead to the establishment of a more effective creditor protection and a more lucrative business climate. (Less)
Please use this url to cite or link to this publication:
author
Nordkvist, Louise LU
supervisor
organization
course
HARH10 20131
year
type
M2 - Bachelor Degree
subject
keywords
Aktiebolag, Aktiekapital, Minimikapital, Borgenärsskydd
language
Swedish
id
3627504
date added to LUP
2013-04-03 14:13:02
date last changed
2013-04-03 14:13:02
@misc{3627504,
  abstract     = {A trend in the company laws of Sweden, Europe and parts of the rest of the world is to simplify the rules for limited liability corporations. Within this simplification lies the revising of the requirement imposed on the companies' founders to inject a certain amount of money as an economic buffer to the company, a so-called legal capital. The minimum level of legal capital required to legally form a company is called minimum capital. In Sweden, a limited liability (without shares for public trading) company needs to have a minimum capital of 50 000 SEK. The amount was cut from 100 000 SEK by a legislative amendment in 2010. The legislator claimed that the previous amount was too high to stimulate new business, but that the minimum capital itself was functional, since it served as a guarantee that a company founder was serious about his/her business and made sure that a certain body of assets protected the claims of company creditors should insolvency occur. In Anglo-Saxon countries such as Britain and the United States no minimum capital is longer required, and the need for creditor protection is instead addressed by the rules of fraudulent transfers and insolvency testing as well as fiduciary duties and liability for the company management in case of wrongful trading. Parties' abilities to independently ensure the protection deemed appropriate when arranging a credit or purchase of some sort is also trusted to function well. Finally, insurance regulation is used to secure the protection needed by any third party suffering damage as a result of the company’s actions or non-actions. Sweden could very well abandon the minimum capital rules and incorporate the presented traits of Anglo-Saxon law in its domestic legislation. Such actions would most likely lead to the establishment of a more effective creditor protection and a more lucrative business climate.},
  author       = {Nordkvist, Louise},
  keyword      = {Aktiebolag,Aktiekapital,Minimikapital,Borgenärsskydd},
  language     = {swe},
  note         = {Student Paper},
  title        = {Aktiekapitalet - reellt borgenärsskydd eller ett koncept att släppa taget om?},
  year         = {2013},
}