{"id":12098,"date":"2026-08-12T14:19:55","date_gmt":"2026-08-12T12:19:55","guid":{"rendered":"https:\/\/accountview.dk\/?p=12098"},"modified":"2026-08-12T14:23:06","modified_gmt":"2026-08-12T12:23:06","slug":"aps-vs-sole-trader-pros-and-cons-8","status":"publish","type":"post","link":"https:\/\/accountview.dk\/en\/aps-vs-sole-trader-pros-and-cons-8\/","title":{"rendered":"ApS vs sole trader – Pros and cons"},"content":{"rendered":"\t\t
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If you’re about to start a business, the choice between sole proprietorship or ApS is one of the most important decisions. It affects your tax, your risk and your everyday way of doing business. Many people have doubts about the differences, and that’s only natural. The rules and consequences can seem confusing, but with the right advice, the choice becomes simpler. At Accountview, we help self-employed and small businesses find the right solution for their situation. We take care of bookkeeping, tax and ongoing accounting so you get a clear financial overview from the start. You’ll not only get answers to whether you should choose ApS or sole proprietorship, but also help you move forward. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The difference between sole proprietorship vs ApS\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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When comparing sole proprietorship vs ApS, it’s all about liability, tax and flexibility. A sole proprietorship is easy to start and does not require a capital injection. On the other hand, you are personally liable for the company’s finances. This means that your personal finances are closely linked to the business. A limited liability company is an independent legal entity. Here, your personal risk is limited to the capital you inject into the company. This provides a different level of security, especially if you expect growth or larger financial commitments. On the other hand, there are more requirements for accounting, reporting and administration. The choice between ApS vs sole proprietorship therefore often depends on your industry, your ambitions and your risk appetite. We help you get an overview of the differences so you can make an informed decision. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Pros and cons of ApS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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There are several advantages and disadvantages of limited liability companies that are worth considering. One of the biggest advantages of ApS is the limited liability. This makes the company form attractive to many who want to protect their private finances. In addition, there may be tax advantages to ApS depending on how you plan your income and reinvestment in the business. An ApS also often gives a more professional impression to customers and business partners. The disadvantages are typically more administration and requirements for annual reports and accounts. It requires structure and overview, but this is where we make a difference. We make sure you comply with all the rules without you having to spend unnecessary time on it yourself. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Pros and cons of sole proprietorship\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A sole proprietorship is often the obvious choice for new entrepreneurs. You can get started quickly and there are fewer formal requirements. This makes it easier to test an idea without high costs. You have full control over your finances and can manage them freely. At the same time, bookkeeping is typically simpler compared to a corporation. For many, it’s a flexible solution in the start-up phase. But it’s important to be aware of personal liability and how your taxes are affected. We help you keep track of both VAT and tax to avoid mistakes and unpleasant surprises. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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How we help you make the right choice\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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At Accountview, you get a partner who looks at your entire situation. We not only help explain the difference between ApS and sole proprietorship, but also provide advice based on your goals and finances. Among other things, we offer: <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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S\u00e5dan arbejder vi sammen\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Hos Accountview k\u00f8rer vi en kort, struktureret proces, der typisk forl\u00f8ber over to til fire uger. Vi gennemg\u00e5r jeres regnskab og fremtidsplaner, vi laver beregninger p\u00e5 skattekonsekvenser, og vi udarbejder dokumenter til b\u00e5de holding og driftsselskab. N\u00e5r strukturen st\u00e5r, s\u00f8rger vi for l\u00f8bende bogf\u00f8ring, \u00e5rsrapport og skattedialog for begge selskaber.<\/span><\/p>

Ogs\u00e5 selvst\u00e6ndige med en enkeltmandsvirksomhed kigger p\u00e5 modellen. Her er det f\u00f8rst n\u00f8dvendigt at omdanne enkeltmandsvirksomheden til ApS og derefter etablere holdingselskabet over driftsselskabet. Vi laver hele processen i \u00e9n samlet pakke.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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When does it make sense to switch from sole proprietorship to ApS?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Kan jeg l\u00e6gge mit eksisterende ApS ind under et holdingselskab uden at betale skat af gevinsten? <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/i><\/span>\n\t\t\t<\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Ja, det kan ofte l\u00f8ses med en skattefri aktieombytning. Du stifter holdingselskabet med dine eksisterende anparter som indskud, og du undg\u00e5r dermed beskatning af den v\u00e6rdistigning, der m\u00e5tte v\u00e6re i driftsselskabet. Reglerne er pr\u00e6cise, blandt andet et tre-\u00e5rigt ejertidskrav, s\u00e5 vi laver altid en konkret vurdering f\u00f8r beslutning.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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Hvor mange driftsselskaber kan \u00e9t holdingselskab eje? <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/i><\/span>\n\t\t\t<\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Der er ingen \u00f8vre gr\u00e6nse for antallet af datterselskaber. Mange ejerledere bygger en flerstrenget struktur, hvor hvert datterselskab har sin egen forretning, mens holding holder dem samlet. Strukturen er nyttig ved partnerskaber, hvor flere ejere \u00f8nsker hver deres holding ovenp\u00e5 et f\u00e6lles driftsselskab.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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Kan et holdingselskab investere i v\u00e6rdipapirer og udlejningsejendomme? <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/i><\/span>\n\t\t\t<\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Ja, og det er en af grundene til, at mange v\u00e6lger modellen. N\u00e5r midlerne ligger i holding, kan de placeres i aktier, obligationer eller fast ejendom. Beskatningen f\u00f8lger selskabsbeskatningen, og afkastet bliver f\u00f8rst til personlig indkomst, n\u00e5r du udlodder udbytte til dig selv.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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Hvad sker der med pengene i holding, hvis jeg lukker selskabet ned? <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/i><\/span>\n\t\t\t<\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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N\u00e5r et holdingselskab afvikles, vil opsparingen typisk blive udbetalt som likvidationsprovenu og beskattet som aktieindkomst. Med god planl\u00e6gning kan udbetalingen fordeles over flere \u00e5r, s\u00e5 I udnytter de lave skattegr\u00e6nser bedst muligt.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Vil du regne p\u00e5, hvad et holdingselskab kan betyde for jer? Lad os tage en kort snak om jeres situation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Get an overview of the difference between sole proprietorship and ApS and choose the company form that suits you best.<\/p>\n","protected":false},"author":14,"featured_media":12110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_angie_page":false,"page_builder":"","footnotes":""},"categories":[362,350],"tags":[325,175,323,321,360,97,363,319,194,324],"class_list":["post-12098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-forms-and-companies","category-virksomhedsformer-og-selskaber","tag-annual-statement","tag-aps","tag-b-tax","tag-deduction","tag-enkeltmandsvirksomhed","tag-regnskabsprogram","tag-sole-proprietorship","tag-tax","tag-udbytte","tag-withholding-tax-statement"],"acf":[],"yoast_head":"\nApS vs sole trader - Pros and cons<\/title>\n<meta name=\"description\" content=\"Should you choose a sole proprietorship or ApS? 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