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.

Så gör du generationsskiftet rättvist
Foto: Stock Adobe/Press

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?

Någonting är fel

Du är inloggad som prenumerant hos förlaget Pauser Media, men nånting är fel. På din profilsida ser du vilka av våra produkter som du har tillgång till. Skulle uppgifterna inte stämma på din profilsida – vänligen kontakta vår kundtjänst.

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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