Ownership transfer in family businesses prompted by tax reform

By Marcela Ramírez-Pasillas. and Leif Melin.

Family businesses have great social and economic importance in Sweden. A large number of these businesses are owned and run by people born in the 1940s. Thus family members owning these businesses will transfer their ownership to the next generation in the near future. CeFEO at Jönköping International Business School was commissioned by the Confederation of Swedish Enterprise to conduct an in-depth study of the ownership transfer process. The study focused on the influence of the abolition of gift, inheritance and wealth taxes in such process.

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