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  • 1.
    Almlöf, Hanna
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Divorce and death in the family firm: A business law perspective2010In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 21, no 2, p. 101-118Article in journal (Refereed)
  • 2.
    Andersson, Jan
    University of Bergen.
    The Regulatory Technique of EU Securities Law: A Few Remark2002In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 13, no 4, p. 313-322Article in journal (Refereed)
  • 3.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Economics, Finance and Statistics.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Ownership Restrictions, Risk and Team Considerations in Family-owned Businesses2011In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 22, no 1, p. 93-105Article in journal (Refereed)
    Abstract [en]

    At the start of a new business both team and risk aspects have to be considered in the choice of business form. The partnership form offers advantages in terms of team considerations while the corporate form provides limited liability which provides a way to handle the risk problems associated with owning a firm. The advantage of having a well synchronized team is important for many new firms and especially for cases where family relations are considered important. Seen from that angle the partnership form should be opted for. But risk is high up in the mind of founders. Events might unfold in an unexpected way and in the process the economy and well being of the family is at stake. The corporate form with limited liability is in this sense a very attractive choice that is commonly chosen. But with the corporate form comes transferability of ownership of shares without consent of other owners. The shareholder team might therefore change in an unexpected and unwelcome way. Therefore it is important to consider different types of transfer restrictions when a new corporate form of business is started. This aspect has not been much considered in practice and in the entrepreneurship literature. An accountant or a lawyer often has to remind an entrepreneur of the importance of stability in ownership positions.

  • 4.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Andersson, Jan
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law.
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Share transfer restrictions and family business: The minority shareholder perspective2015In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 26, no 3, p. 437-450Article in journal (Refereed)
    Abstract [en]

    Small- and medium-sized enterprises (SME's), of which most are family owned businesses (FOB's), play a crucial role in upholding many of the topics at the heart of the International Conference on Applied Business Research. They are especially noteworthy in relation to economic development, growth and innovation, sustainable development and rural development. The practice of FOBs is quite different from large companies with scattered ownership (Nordqvist, Hall & Melin, 2009). The practice turn in social science, well embraced in management studies (Vaara & Whittington, 2012), is relevant to develop new knowledge in the field of business law. We study the practice of shareholder protection and aim to narrow the gap between theory and practice regarding business law and FOBs. An entrepreneurially friendly and inspiring environment presupposes that business owners can protect their ownership positions against unwanted acquisitions of shares, as well as that they are not unwillingly locked-in in a position as minority owners. In addition, this requires legal rules that are not unnecessarily costly, time and energy consuming to comply with, administer and uphold. Legislators should, if possible, thus provide a set of rules that facilitates for owners to effectively avoid both unwanted acquisitions of shares and locked-in positions. We conclude that default rules in the form of e. g. a right of first refusal should be included in the articles, since the lack of an open market place anyhow makes it highly difficult to sell the shares. Furthermore, we find it important to allow also clauses that enhance the possibility to avoid locked-in positions in the articles whereas most national legislations today permit only clauses that contribute to the protection of ownership positions. Key words: family business development, small-medium sized enterprises (SME), business law, share transfer restrictions, minority shareholders, articles of association, shareholder's agreement, practical implications.

  • 5.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Andersson, Jan
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Humphreys, Edward
    A European Private Company and Share Transfer Restrictions.2012In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 23, no 4, p. 483-496Article in journal (Refereed)
    Abstract [en]

    Restrictions on the transfer of shares, in the articles of association and shareholders' agreement are of crucial importance for SMEs. Associates running a business together are dependent on a fragile balance in ownership positions, as well as the expertise of each shareholder and manager of the business. We criticize the EU approach to transfer restrictions, as presented in the Commission's proposal for a "Statute for a European private company" (2008). Not all of the suggested restrictions are suitable under all circumstances in the articles of association. One example is a prohibitive clause, which must be limited both in time and to transfers (not transmission) of shares. Further, other options, such as a mandatory buy-sell agreement, are not considered. Such a clause can be of the utmost importance in the case of some transmissions, e.g. upon intestate succession.

  • 6.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Bjuggren, Per-Olof
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Economics.
    No Gift and Inheritance Tax: No problems left for succession of family-owned businesses?2013In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 24, no 1, p. 149-159Article in journal (Refereed)
    Abstract [en]

    Sweden abandoned the gift and inheritance tax in late 2004. One reason was that the government wished to enhance transfer of ownership of shares in family-owned businesses from the older to the younger generation and within the family. Anticipated outcomes of amendments in tax law are, however, not always fulfilled. This paper reports on a survey study of 143 Swedish small to medium-sized family businesses. The study is focused on companies and families that have carried out an intergenerational succession (some partly) during the lifetime of the older generation (127). Only in a few instances was the transfer of shares made in another way, i.e. six intestate inheritances and ten sales to an external person. According to the survey results abandoning the gift and inheritance tax is no quick .x. A succession within the family has still to be prepared and planned. Further, a transfer of the shares, for example to a daughter during the life time of the incumbent cannot always be made through a gift. The older generation may still require financial compensation in order to uphold their standard of living or compensate siblings who do not receive shares. A sale to a child at less than market value is still partly capital gains taxed. Even though having no gift and inheritance tax can be beneficial it nonetheless cannot produce miracles.

    We conclude that more efforts should be made concerning taxation of intergenerational transfer of family-owned businesses, in order to smooth the process, which hopefully will also be recognized by the EU Commission in its recommendations.

  • 7.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Melin, Leif
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Family Businesses and the EU Recommendation on the Transfer of Small and Medium-sized Enterprises2008In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 19, no 2, p. 279-291Article in journal (Other academic)
  • 8.
    Sund, Lars-Göran
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Melin, Leif
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Intergenerational ownership succession: a stakeholder perspective2013In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 24, no 4, p. 407-429Article in journal (Refereed)
    Abstract [en]

    The key to a successful transfer, of ownership of family-owned and headed businesses, to the younger generation is in most cases the incumbent. However, there are close and non-close stakeholders who wish to protect their interests. The main purpose of this article is to map the stakeholders in two models, as well as to analyze their interests and possible legal tools when intervening in an ownership succession process. Our reasoning is supported by descriptive data from a recent empirical study. Incumbents are presumed to be aware of the conflicting interests and their potential impacts. It is no wonder, that they hesitate to take the necessary initiative in a succession process! We analyze how consultants can provide a helping hand.

1 - 8 of 8
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