Financing

In connection with a generational change, the takeover of the company by the younger generation is often financed partly as a gift and/or through purchase money mortgages. This offers a number of advantages, but also involves pitfalls relating to both tax law and company law.

We help you choose a financing method that is appropriate in the context of the other terms of the generational change.

We have in-depth knowledge of the tax implications of gift transfers and purchase money mortgages in family situations, between family-owned companies and in the context of companies that are run under the business tax scheme.

When advising on the financing of a generational change, we also focus on the pitfalls in company law that apply to loan arrangements between family-owned limited liability companies.