Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company’s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage. The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder. In addition it is required that the company causes damage to the creditors, so that they then are able to claim compensation from the shareholder. To enable shareholder to be liable under the Swedish company law, the shareholder shall intentionally or negligently cause financial damage to the company, for example, by approving a false balance sheet. Individuals can exclude them self from being directly responsible for the liquidated company's payment responsibility. For liability rules to be applied, it is required that an undercapitalized company is being driven by a parent company, in this way the parent company, is the legal person, meaning the parent company the shareholder and there for responsible for the obligations incurred.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hj-15746 |
| Date | January 2011 |
| Creators | Rohyo, Johan |
| Publisher | Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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