Generationsskifte: Generationsskiftemodeller samt betydningen af lov nr. 532 af 17. juni 2008

Jena Høgenhav Attrup

Studenteropgave: Kandidatafhandlinger


This thesis has been written for the Masters course in Business Economics and Auditing (Cand.merc.aud) at the Copenhagen Business School. The object of this thesis has been to study and analyse the opportunities for generational change and the consequence of law number 532 of June 17 2008. Emphasis of the thesis is laid on tax law. The methods to be analysed is transfer by using A or B shares, transfer of personally owned enterprise, conversion of a firm, sales of shares, conversion of shares and asset infusion. The thesis starts with a chapter that analyses some of the considerations that should be done before a generational change is carried out. The chapter focus on the three parts in a generational change - the business, the owner and the buyer. This chapter is followed by an analysis of the different types of models that could be used in a generational change. These models only focus on the considerations regarding tax. In the next chapter law number 532 of June 17 2008 is analysed. The purpose of this is to sum up the changes this law implies on the models analysed in this thesis. The conclusion on the thesis is that the law implies some changes that decrease the differences between a generational change inter vivos and at death.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider89