Formålet med dette projekt er, at belyse konsekvenserne af skattereformen Forårspakke 2.0 indenfor møbelindustrien, med udgangspunkt i Tvilum møbelfabrik som case virksomhed.
Projektet henvender sig til møbelindustrien og Tvilum møbelfabrik. Derudover har projektet til formål, at give inspiration og vejledning til andre virksomheder, som står overfor de samme udfordringer som Tvilum møbelfabrik jf. Forårspakke 2.0.
This paper deals with the consequences of the tax reform called Forårspakke 2.0, with the focus on the changes for the furniture industry, regarding use of energy.
The tax reform is an ambitious plan that shall lead Denmark into becoming greener, and ease the process of becoming sustainable of non fossil energy technologies by 2050. The purpose of this report is to give the reader an insight in the tax increase, due to the tax changes concerning electricity and NOx emissions. This report deals with the incitement for companies to invest in energy optimization projects, against the increased tax levels, which becomes fully implemented in 2015. This report will furthermore investigate the furniture industries comprehension and understanding of the new taxes, implemented with the tax reform Forårspakke 2.0. The report concerns a case, focusing on the company Tvilum. The case is used to illustrate what are the consequences of the tax reform for the furniture industry and what is the incitement to use surplus energy from the production in a recovery system, connected to the central heating system. The case delivers a proposal to how Tvilum can reduce the energy consumption regarding their compressor station and the central heating system, in such way that the tax change does not harm Tvilum’s ability to compete abroad, related to production prices. The final part of the report concerns of a discussions featuring data from interviews, mail correspondence, surveys and secondary data that deals with the various opinions in the industry as well as within the government. The discussion concerns the debate regarding which actions are needed, in order to secure the position of the Danish industry in the international market and the changes that the furniture industry needs to perform, in order to prepare themselves for the tax increases.