Papers and Research

Written material will be continuously presented on the this page and in the newsletters. After the conference, research reports and other material will be compiled in an anthology which will serve both as a final conference report and as a current overview of international research on business transfers. The published material will be available to all interested parties.

Five years with no inheritance and gift taxes

30 August 2010

It has now been five years since Swedish inheritance and gift taxes were repealed. On the 16th of December 2004, the Riksdag repealed the inheritance and gift taxes. Originally, the repeal was to have taken effect on 1st January 2005, but when the tsunami disaster occurred, the Riksdag voted to repeal the taxes retroactively to 17th December 2004.

In order to arrive at a picture of how the repeal of taxes associated with generational change has affected family businesses, the Confederation of Swedish Enterprise interviewed attorneys, bankers, accountants, business brokers and other relevant market players. The interviews were conducted by Christofer Pihl and Nima Sanandaji, both of the think tank Captus. Author: Christofer Pihl

Download: Five years with no inheritance and gift taxes

Ownership transfer in family businesses prompted by tax reform

22 February 2010

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.

Download the english summery of the study

Fem år utan arvs- och gåvoskatterna

22 January 2010

För att få en bild av hur avskaffandet av skatterna på generationsskifte påverkat familjeföretagen har Svenskt Näringsliv låtit genomföra ett antal intervjuer med aktörer som advokater, banker, revisorer och företagsmäklare. De intervjuade ser positivt på avskaffandet även om det inneburit färre skatteuppdrag för många rådgivare. Avskaffandet har inneburit en väsentlig förenkling för företagen.

Ladda ner rapporten här (PDF)

Emotional Ownership (report: Institute for Family Business)

07 January 2010

This report is a describtion of the critical pathway between the next generation and the family business. There are three main components that promote and foster Emotional Ownership – support structures, family flexibility, and personal work involvement.

The report is edited by the Institute for Family Business and the authers are Åsa Björnberg, Research Fellow, and Nigel Nicholson, professor, both at the London Business School.

Download the report as PDF.

Ägarskifte i familjeföretag och slopade skatter

04 November 2009

CeFEO (Centre for Family Enterprise and Ownership) vid Internationella Handelshögskolan i Jönköping fick i augusti 2008 uppdrag att genomföra en studie om hur ägarskiften påverkas av slopandet av arvs-, gåvo- och förmögenhetsskatter. Denna bok fokuserar på ägarskiften i familjeföretag (från föräldrar till barn) då ägarskifte är en mycket aktuell fråga i familjeföretag på grund av kommande stora pensionsavgångar. Författad av Marcela Ramírez-Pasillas och Leif Melin.

Ägarskifte i familjeföretag och slopade skatter (PDF)