Dispens från de aktiebolagsrättsliga låneförbuden

PublicationArticle (with peer review)
Aktiebolag, Hanna Almlöf, Hanna Kristiansson, Juridik


Ett aktiebolag får inte låna ut pengar till en person som är närstående till företaget, eller till en person som ska förvärva aktier i bolaget eller överordnat bolag i samma koncern. Det finns dock möjlighet att söka dispens från de aktiebolagsrättsliga låneförbuden. I denna artikel analyseras dispensförfarandet i detalj med stöd av en kartläggning av samtliga dispensärenden under fem år. Genomgången av myndighetspraxis visar av vem dispensmöjligheten utnyttjas och under vilka förutsättningar dispens medges, men också hur låneförbudens undantag tillämpas i praktiken, särskilt undantaget för kommersiella lån. Sammantaget visar studien att dispensmöjligheten troligtvis underutnyttjas.

Almlöf, H. & Kristiansson, K. (2019). Dispens från de aktiebolagsrättsliga låneförbuden. Svensk Juristtidning.

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Ever since its foundation more than 60 years ago, the European Union has been very important to the welfare and prosperity in Europe. For example, according to one estimate Sweden has almost doubled its trade and increased its growth by 3-20 percent since its membership in 1995. Apart from the promotion of peace, this is mainly due to the opening up of the common market with around 500 million people and the successive implementation of the freedom of movement for goods, services, capital and people.

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