Generationsskifte: Med fokus på skifte til erhvervsdrivende fond

Martin Bergen

Student thesis: Master thesis


For a period of time, Danish family owned businesses have been subject to strict regulations and taxation in regard to generation handovers. This has led, to a vast amount of unsolved handovers which in recent years have become increasing problem due to the continuing increase in the number of unsolved transfers. In an attempt to ease taxation and decrease the total number of unsolved transfers, the government has proposed a solution that will make it possible for business owners to handover their businesses via succession to a corporate fund. In light of this new opportunity, the purpose of this thesis is to analyzer if succession to a corporate fund will provide a relevant alternative to the current regulations for generation handovers. The thesis gives an insight into the socio-economical and economical factors that motivate a business owner regarding the choice of corporate structure when facing generational change. An in-depth analysis of socio-economic factors such as divorce rates, family constellations, etc. has identified factors such as insuring the company's survival / operation and family management’s educational levels as some the most impotent factors when considering the generational fund model, in regard to other generational transfer models. The thesis analyses the taxation of company transfers in a series of different scenarios, which led to the identification of tax and liquidity problems within each model.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2015
Number of pages80