Company succession

Company succession: Succession planning and succession regulation

Owning a family business or SME is often a generational project. Succession planning can be one of the most difficult tasks for the owner. Especially, if the company is to be continued within the family - but also in the case of a succession solution outside the family various questions can arise. Our attorneys will assist you in the process and advise you on legal and tax issues.


The phases of the succession process:

  1. take up the topic of succession planning
  2. exchange with all persons concerned and involved
  3. consider the time schedule of a succession regulation
  4. analysis of the actual situation both in the company including consideration of the company set-up, company valuation, financing issues, consideration of the various stakeholders, as well as privately including marriage and inheritance law, advance directive and tax aspects, private financial planning
  5. evaluation of the advantages and disadvantages of the different succession options
  6. assistance and search for financial solutions
  7. preparation of the selected option and support up to final implementation

Succession planning and the succession process involve a large number of legal and tax hurdles. It is therefore worth considering legal and tax advice for business succession at an early stage. 


Company succession: key questions for you as an entrepreneur

Our lawyers consider various factors such as internal or external family arrangements, analyse the legal form and, in cooperation with our specialists, work out the most sustainable solution possible.

  • Are there tax saving opportunities for me as an entrepreneur?
  • Which legal form is appropriate?
  • What is the planning horizon? How should profits be handled within the company? Do profit distributions for tax optimization make sense?
  • How and in what form do dividend distributions make sense? What is the long-term dividend policy?
  • In the case of larger dividend distributions, can a transfer of domicile make sense due to cantonal differences in taxation? When is the appropriate time to do so?
  • Is a tax ruling advisable?


Company succession: key questions for you as an individual

Our attorneys can advise you on pension needs, tax, matrimonial and inheritance law issues in the planning of business succession.

  • Are there tax saving opportunities for me as a private individual?
  • Will my financial resources be sufficient after the handover?
  • Am I sufficiently covered in the event of disability?
  • Is my family sufficiently covered in the event of disability or death?
  • Does a spouse still have compensation obligation or claims under matrimonial property law?
  • In the event of the death of one spouse, can the standard of living of the remaining spouse be maintained without having to liquidate or sell the business?
  • How do I bequeath properly (descendants, legacies, foundations)?
  • Is the representation of the shares regulated in the event of my incapacity to judge (advance directive)?
  • Do existing shareholders have a right of first refusal?
  • What options are available under company law?

Our attorneys will answer these and other questions and provide you with constructive support in legal and tax matters.