<!--StartFragment--> Within the near future Sweden will be facing a large number of successions of ownership within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented. A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family. If planned preparations can be made then the process can be facilitated by the involvement of the complete family. A planned succession is carried out through purchase, gift or testament. The implementation is a lengthy process and consideration must be taken not only to the economic and legal aspects but also the emotional. A succession can lead to jealousy and arising disputes within the family during and after the succession if the emotional questions are neglected. Approximately a third of all agricultural and forestry businesses are owned by more than one person in a joint ownership. Joint ownership can arise through various different reasons such as unplanned, through inheritance or testament, or planned, through purchase or gift. Numerous problems could arise through joint ownership, for example, where there are several joint owners, there could be several different perceptions on how to manage the property. There is the possibility to apply for trusteeship for the property by a legal guardian, however, it is not suitable for every constellation. Agriculture and forestry businesses are often owned as a joint ownership despite the fact that only one of the joint owners conducts and lives on the estate. These problems illustrate that joint ownership is not recommended, and when planning the succession of property, it is always important to be aware of the negative implications of joint ownership. It is hard to define an emotional question and there is no unequivocal answer to what such a question implies. The importance of these questions during a succession of ownership should not be belittled since they can determine the outcome of the succession. The emotional questions have a great impact on the succession as a whole and involve everyone. The importance of these questions has attracted more attention during the previous years but there is still a lack of investigations within this area and it is therefore important to highlight their existence. <!--EndFragment-->
Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hj-7862 |
Date | January 2009 |
Creators | Hilton, Ulrika, Karlsson, Lena |
Publisher | Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap |
Source Sets | DiVA Archive at Upsalla University |
Language | Swedish |
Detected Language | English |
Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
Format | application/pdf |
Rights | info:eu-repo/semantics/openAccess |
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