By Ernö Pretsch,Philippe Bühlmann,Martin Badertscher,Philippe Buhlmann

Die Übergabe der Geschäfte an einen Nachfolger kann für Familienunternehmen eine existenzielle Frage sein – und sie kann schwierig sein, da Beteiligte die Nachfolge-Frage häufig ausklammern. Die Autoren beschreiben das Spannungsfeld Unternehmen-Familie und stellen die Gestaltungsmöglichkeiten sowie die Realisierung der Nachfolge dar. Dabei gehen sie auf psychologische Probleme ein, behandeln Rechts- und Steuerfragen sowie mögliche Nachfolgemodelle. Die steuerlichen und rechtlichen Regelungen im zweiten Teil des Buchs wurden komplett überarbeitet.

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