Blogs TiFB
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Challenges in family business succession: the father-daughter transmission
14th December 2020Within the field of family businesses, there is little studies on female succession. However, it deserves to be studied since these women often face obstacles in family businesses simply because of their gender. There are some disparities between males and females concerning the transmission of family businesses. Women are actually essential elements in family businesses. Female management helps create a positive atmosphere in the workplace and thereby improves employee’s morale (Vadnjal & Zupan, 2009).
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Research on family capital
03rd August 2020Social, human, and financial capital are the building blocks of what the research literature calls "family capital". In a book chapter, Astrid Kramer and Brigitte Kroon have summarized the available empirical research about the nature, creation, and consequences of family capital in order to better understand how this contributes to the competitive advantage of family firms (Kramer & Kroon, 2020).
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Famexit: when intra-family succession is not an option
06th April 2020The economic landscape in which companies operate is subject to change. Technological change occurs at an accelerating pace, fragmentation in the political landscape is increasing and the population is ageing. These changes impact a business’ way of operating.
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BOR: feasibility and justice in balance?
02nd March 2020The Dutch business succession scheme in the Gift and Inheritance Tax Act and the income tax deferral scheme (together abbreviated in Dutch as BOR) was created so that the continuity of businesses is not endangered by the payment of tax due after a transfer. In doing so, the legislator has coloured the 'business succession' on the basis of objective standards.
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EU wide implementation UBO register completed?
23rd December 2019By 10 January 2020, the public UBO register should be implemented in all EU/EEA countries. The Dutch Minister has stated that, according to the European Commission, the implementation is not implemented correctly in any of the EU Member States.
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Is the EU a curious buzz?
03rd September 2019It is important that citizens trust the laws to which they are bound. This contributes to the will to comply and a lack of such confidence undermines that drive. That trust often depends on the fair and equitable functioning of the legislation, as perceived by citizens and whether it has been properly drafted so that interests have been measured and weighed up.
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Research on family businesses, but the family is neglected
03rd April 2019As an academic field, family businesses, is relatively young. In order to provide legitimacy to the field, many researchers have focused on how family businesses differ from non-family businesses and how these differences impact the choices and performance of the business. However, many of these studies have led to contradictory results.
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