Europes population is aging and the need for improvement in the regulations for business transfers is increasing. A conclusion in a communication from the European Commission in 2006 was that one third of European enterprises are facing a transfer of ownership within the next ten years. The report ”Ownership transfer – Critical Tax Issues” describes what has happened in Europe since 2006 with a focus on taxes related to transfer of ownership.
This report was made for the Confederation of Swedish Enterprise. The report can be downloaded from this website.