Ikke planlagt generationsskifte med skattemæssig succession

Martin Schjørring Greve

Student thesis: Master thesis


There has in the last couple of years been a lot of focus on generational change and the need to plan this well in advance. But there are still some company owners who just don’t get around to getting the generational change planned. This will lead to the closure of about 30.000 companies in the coming years. The above leads to the statement of the thesis: “how is an unplanned generational charge completed in the case of death?” The purpose of this thesis is to discuss the options for the family if the owner of a company dies. Is it possible for the son to acquire the company through his in heritage, if there is no will? If this is not possible what options dose the son got to finance the takeover of the company. To answer the above question we need to be able to valuate the company. The valuation is dependant on what kind of company that needs valuation. If the company is privately owned, you will need to valuate assets and liabilities. If the owner own shares in a company, the shares will be valuated. The valuations will be based on stipulated circulars from SKAT. With the valuation of the company, and a valuation of the other assets and liabilities the family may own, it is possible to asses the deceased estate and to divide the heritage. The theory is used in a practical example, where the valuation is used and the inheritance is divided. The practical example shows that unplanned generational change is possible, but not always feasible. It the deceased did not stipulate a will, a family with a living spouse and 2 children, the children will only inherited 12.5 % of the entire fortune. The company will often be the main asset; there will be a need for a child to finance a significant amount. A solution to this could be that the living spouse to ask for undivided possession and then plan the generational change afterwards. Here is will be possible to plan how the generational charge shall be and how it shall be financed.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2011
Number of pages106