Generationsskifte af et hovedaktionærselskab til et familiemedlem eller en medarbejder

Abstract

The thesis has been written for the Master 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 successions. Emphasis of the thesis is laid on law, economic and financial suit. The methods to be analysed is transfer by using A and B shares, transfer of a persnonally owned enterprise, conversion of a firm, sales of shares, conversion af shares and asset infusion. The thesis starts with a chapter that analyses some of the considerations that should be done before succession is carried out. The chapter focuses on three strategic parts in a succession plan. The owner, the buyer and the business. This chapter is followed by an anlysis of the different types af models for finding the firms value. In the next chapter the different types of successions are analysed. The chapter starts with the models for preparing the business for the succession and is followed by a succession model. As the succession models has been described in the following chapter a list of how the models works consideration of time, need of capital, taxation and the business opportunities to survive. The conclusion on the thesis is that the wright methods depends on what the price, the taxation, time and the businerss opportunity to make good results is in the future. The method for using A and B shares and succession is the methods that seems to be the best depending on what the owner and the buyer of the business wants.