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An Earthquake or Just a Tremor? How German Family Firms Will Be Affected by the Upcoming Change of the Inheritance Taxation: - An Interpretivistic Approach -
Jönköping University, Jönköping International Business School. (Baumanns & Schörm)
Jönköping University, Jönköping International Business School. (Baumanns & Schörm)
2015 (English)Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
Abstract [en]

The German government is going to pass a new law concerning inheritance taxation in January 2016. Family businesses are consequently interested in how this law will affect them in the future. Since it might also influence the ownership transition of a family firm, a multiple case study was conducted. The purpose has been to understand how the decision on ownership transition within family firms is influenced by the upcoming change of the German inheritance taxation. The researched companies were five German family firms that can be categorized within the SME-sector. As a result of this study, it could be argued that the family ownership logic (Brundin et al., 2008) influenced by the owners’ planned behavior (Ajzen, 1991) overruled the influencing market logic power. Going concern ap- pears to be the main focus of family businesses. As a consequence, changes in laws such as inheritance taxation are likely to be accepted, rather than causing isomorphism (Scott, 2001). However, in case a family firm is not provided with a suitable family successor, the pillar of the family as social cohesion is not as strong anymore. Thus, the future of the fam- ily business cannot be secured. In this case, external changes have an impact on the deci- sion concerning ownership transition, as business owners are provided with more oppor- tunities such as selling the business or hiring an external CEO. 

Place, publisher, year, edition, pages
2015. , 73 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-26480ISRN: JU-IHH-FÖA-2-20150140OAI: oai:DiVA.org:hj-26480DiVA: diva2:811094
Supervisors
Available from: 2015-07-03 Created: 2015-05-10 Last updated: 2015-07-03Bibliographically approved

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Citation style
  • apa
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  • vancouver
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More styles
Language
  • de-DE
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  • nn-NO
  • nn-NB
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  • Other locale
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Output format
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