När ett familjeägt företag ska gå i arv uppstår ofta frågan om rättvisa. Är det rättvist att alla syskon får lika stora delar, även om bara en av dem är intresserad av att driva verksamheten vidare? Eller är det rättvisare att den som tar över bolaget får en större del, medan de andra kompenseras på annat sätt?
Så gör du generationsskiftet rättvist
Generationsskifte
Ett generationsskifte i ett familjeägt bolag handlar om mycket mer än juridik och skatter. Den stora frågan är ofta rättvisa – men vad innebär det egentligen? Och hur säkerställer man att alla inblandade upplever att övergången sker på ett rättvist sätt? Två experter delar sina insikter.

Foto: Stock Adobe/Press
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Björn Öhrman, skattejurist på Grant Thornton, och Annika Hall, strategisk rådgivare inom ägarfrågor, har båda lång erfarenhet av generationsskiften. Deras slutsats är tydlig: rättvisa är en subjektiv upplevelse, inte en matematisk formel.
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


