Generationsskifte: Undersøgelse af overdragers præferencer og de retslige regler i forbindelse med et generationsskifte

Christian Lynge Vesth & Mads Harboe Nørring

Studenteropgave: Kandidatafhandlinger


This thesis is written for the Master course in Business Economics and Auditing (Cand. Merc. Aud.) at Copenhagen Business School. The object of this thesis is to study and analysis the opportunities and demands for passing on companies to a new owner. Seen from the current owners point of view. The thesis consists of a quantitative questionnaire, the aim of this is to find out what owners of enterprise see as important factors and how they rank the different areas of succession. The next chapter consists of an analysis of the different models and requirements regarding the calculation and elements regarding the value of the enterprise. This chapter deals with both aspects regarding family and 3rd party. Before undertaking the task of passing on a company to a new owner, the current owners ownership of the company has to be examined. There are several methods to alter the construction of the ownership. The different models will be analyzed and discussed. Next of is an introduction to the most used models regarding succession. These models will be analyzed and elaborated leading to a ranking within the 6 different areas of succession. The areas are time, price, risk, taxation, success of the company onwards and costs. Each of the areas will based on the analysis receive a grade from 1 to 10, based on how good the model are for the current owner. An analyses ofthe demands from the current owner on one side, the models that are available and a discussion off the need for new legislation rounds up the thesis. The conclusion of this thesis is that the best mix of models to use by the current owner, based on answers from the questioner and the analysis of the succession models are to form a setup where the company that is being sold on is owned though a holding construction. The stocks in the company can after a period of three years, from the taxfree restructuring be sold without tax.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider160