Guld och gröna småbolagsägda skogar : motiv till att vilja välja aktiebolag som företagsform

Abstract: Owners of forest properties are automatically seen as entrepreneurs. The Swedish Land Acquisition Act restricts the choice of company form for owners of agricultural estates. Limited liability companies that want to acquire forest properties must therefore comply with one of the exceptions of the acquisitions law. The Income Tax Act is adapted to forest ownership in private business. But some benefits to owning forest estate in a limited liability company mentioned in debates are that it simplifies co-ownership and transfer. This report is part of my bachelor thesis in forest management written at SLU Skogsmästarskolan. It aims to investigate the owners of small forest-owning companies and their view of ownership, transfers and taxes in order to expand the knowledge in the field for Sweden's cadastral authority Lantmäteriet. A questionnaire was sent to companies who own forest estates to solicit their opinions. Regularly mentioned benefits for limited company was that their company form enables transfer of capital and the entire profit can be invested. Other recurring benefits were limited company providing easier administration and that it separates the company's finances from the owner's private economy. Tax motive has been identified as the single most important motive for respondents. The disadvantages mentioned by most respondents were that the limited company has fewer opportunities to profit regulation and that the supply of possible acquisition of forest properties is limited. Most respondents, however, saw no disadvantages to limited company as company form. Most of the company owners had activities elsewhere than the municipality where the majority of their forest holdings were, but almost all respondents meant that their forest property was included in the company's main business. The main value from the forest estate for the companies was the capital investment, but many emphasized that the investment was safe and stable. Other values were hunting and recreation but also the feeling of forest ownership itself was important for several respondents.