2015
The Tax Effects of Family Business Succession
VINCENCOVÁ, Eva; Monika HODINKOVÁ and Roman HORÁKBasic information
Original name
The Tax Effects of Family Business Succession
Name in Czech
Daňové dopady následnictví v rodinném podnikání
Authors
VINCENCOVÁ, Eva; Monika HODINKOVÁ and Roman HORÁK
Edition
9. vyd. Zvolen, p. 303-310, 8 pp. 2015
Publisher
Technická univerzita Zvolen
Other information
Language
English
Type of outcome
Proceedings paper
Field of Study
50200 5.2 Economics and Business
Country of publisher
Slovakia
Confidentiality degree
is not subject to a state or trade secret
Publication form
electronic version available online
Organization unit
STING ACADEMY
ISSN
Keywords (in Czech)
následnictví, rodinné podniky, převod podnikání, převod vlastnictví, Česká republika
Keywords in English
succession, family business, transfer of business, ownership transition, Czech Republic
Tags
International impact, Reviewed
Changed: 9/12/2016 23:36, doc. Ing. Roman Horák, CSc.
Abstract
In the original language
Ensure the continuity of the family business requires a solution of the succession question in the leadership or the transfer of the company. The succession issue affects many factors. The paper will be focused on the issue of the tax effects of the family business succession. In 2014, there was a significant change in legislation in the Czech Republic, entered into force the new civil code, which has done a fundamental change in the area of income taxes, inheritance and gift taxes. The main aim of the paper is to identify tax effects of the family business succession, transition of ownership and leadership of family business from the perspective of current legislation. The analysis and comparison methods were used for the purpose of the research. The research findings show a significant impact of the new legislation on the taxation of family business succession.