Generational transfers in comparative perspective: The example of family business succession
Program
Introduction
Private transfers between adult generations in the family are an important part of the intergenerational link in modern societies. The material flows between generations respond to support and security needs, but they may also reinforce inequality. Most of the work on intergenerational family transfers so far has been done in economics. It has pointed out the importance of inter vivos transfers and bequests for current wealth accumulation and wealth distribution as well as the role of the family as an agency of economic redistribution and security for its members. Current sociological research on intergenerational transfers has emphasized the mutual relationships between private and public transfers. In contrast to classical modernization theory, it has shown that the rise of the welfare state did not crowd out private support within families, but enabled the family in turn to provide new intergenerational support. Investigating family businesses adds yet another perspective to the discussion. The intergenerational transfer of company shares during the succession process in family businesses is simultaneously a means of private transfer within the family as well as a transformation in the ownership structure of the business. The transfer patterns in family businesses are embedded in institutional and cultural conditions of the respective welfare state, family regime, and form of capitalism. The configurations of family business succession as intergenerational transfer vary with legal obligations of intergenerational support, legal regulations and taxation of bequests or inheritance, relevant company policies, and changing traditions and values. For this reason the study of family succession is most promising in a comparative perspective.
Two questions arise: (1) How do succession processes and outcomes vary between different nation states in terms of the, patterns of opportunities, restraints and preferences, and of the behaviours that follow from them? (We will concentrate on Italy, Switzerland and Germany). (2) How may the analysis of family business succession in turn reveal more general features of intergenerational transfer processes?
PROGRAMM (Stand: 26.05.2009)
Sonntag, 21.06.2009
Ort: Hotel Schwanen, Seequai 1, CH-8640 Rapperswill
18:00
Literarischer Abend
Die Autorin Sybille Mulot liest aus ihrem Buch Die Fabrikanten. Roman einer Familie.
Moderation: Ulrike Vedder
Montag, 22.06.2009
Ort: Universität Zürich, Rechtswissenschaftliche Fakultät, RAI-G-041, Rämistr. 74, CH-8001 Zürich
09:30
Martin Kohli
Begrüßung und Einführung
09:45
Generationenbeziehungen aus der Perspektive der Familie
Patrick Heady (MPI für Ethnologische Forschung Halle)
State, Family and Community: Some implicit Contracts in European Family Life”
Sigrid Leitner (FH Köln)
Familialismus als Grundlage für unterschiedliche Praktiken des Generationentransfers
11:30
Generationenbeziehungen aus der Perspektive der Ökonomie
Richard Whitley (Manchester Business School)
The Business Systems Approach and its Perspective on Succession
Katharina Blum (Univ. Osnabrück) / Bernd Martens (Univ. Jena)
Vom Gründer zum Familienkapitalismus. Zur Stabilität traditioneller Formen der Unternehmensübergabe am ostdeutschen Beispiel
14:30
Generationenbeziehungen aus der Perspektive des (Familien- und Erb-)Rechts
Marc Szydlik (Univ. Zürich)
Patterns of inheritance in Europe
Peter Breitschmid (Univ. Zürich)
Aktuelle Entwicklungen von Erbrecht und Erbschaftssteuer in der Schweiz, Deutschland und Italien
16:15
Andrea Colli (Bocconi Univ. Milan)
The History of Family Businesses in Europe
17:00
Paneldiskussion: Gibt es unterschiedliche Transferregime in Europa?
Einleitung: Sigrid Weigel (ZfL Berlin) / Martin Kohli
Dienstag, 23.06.2009
Ort: Universität Zürich, Hauptgebäude, KOL-F-101, Rämistr. 71, CH-8006 Zürich
09:30
Peter Breitschmid
Begrüßung und Einführung
09:45
Die Übertragung von Eigentum in Familienunternehmen
Paul Eitel (Univ. Luzern)
Möglichkeiten des Eigentumstransfers in Familienunternehmen in der Schweiz
Andrea Fusaro (Univ. Genua)
Transferring Business Ownership in Italian Family Enterprises
Roland Krause (FU Berlin)
Verschenken, Vererben, Stiften – Ansätze zur Eigentumsübertragung in deutschen Familienunternehmen
11:30
Thomas Zellweger (Univ. St. Gallen)
The Emotional Value of Family Businesses
12:00
Urs Baumann / Urs Rickenbacher
Beispielfall: Lantal (Schweiz)
14:00
Versorgung von Familienmitgliedern und familiäre Solidarität
Ueli Kieser (Univ. Bern)
Wie können Familienunternehmer ihren Ruhestand finanzieren? – eine Analyse der rechtlichen Rahmenbedingungen in der Schweiz
Brun Hagen-Hennerkes (Hennerkes, Kirchdörfer & Lorz)
Vorsorge für Familienunternehmer und Sicherung des Familienvermögens in Deutschland
Lorenzo Zanni (Univ. Siena)
Knowledge and Resource Provision for Managing Family Succession: Evidences in Italian Clusters
15:45
Isabell Stamm / Nicole Schmiade (FU Berlin)
Nachfolge als Übergang im Lebenslauf von Familienunternehmern
16:15
Stefan Roeckl
Beispielfall: Roeckl (Deutschland)
17:00
Schlussdiskussion