{"id":1823,"date":"2017-04-26T09:29:58","date_gmt":"2017-04-26T07:29:58","guid":{"rendered":"https:\/\/www.organisator.ch\/?p=1823"},"modified":"2017-04-26T09:29:58","modified_gmt":"2017-04-26T07:29:58","slug":"erstmals-veroeffentlicht-global-family-business-tax-monitor","status":"publish","type":"post","link":"https:\/\/www.organisator.ch\/fr\/management\/finanzen_recht\/2017-04-26\/erstmals-veroeffentlicht-global-family-business-tax-monitor\/","title":{"rendered":"Premi\u00e8re publication : \"Global Family Business Tax Monitor\"."},"content":{"rendered":"<figure id=\"attachment_1825\" aria-describedby=\"caption-attachment-1825\" style=\"width: 650px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1825\" src=\"https:\/\/www.organisator.ch\/wp-content\/uploads\/2017\/04\/Erstmals-veroeffentlicht-Global-Family-Business-Tax-Monitor_Organisator.jpg\" alt=\"\" width=\"650\" height=\"475\" srcset=\"https:\/\/www.organisator.ch\/wp-content\/uploads\/2017\/04\/Erstmals-veroeffentlicht-Global-Family-Business-Tax-Monitor_Organisator.jpg 650w, https:\/\/www.organisator.ch\/wp-content\/uploads\/2017\/04\/Erstmals-veroeffentlicht-Global-Family-Business-Tax-Monitor_Organisator-16x12.jpg 16w, https:\/\/www.organisator.ch\/wp-content\/uploads\/2017\/04\/Erstmals-veroeffentlicht-Global-Family-Business-Tax-Monitor_Organisator-239x175.jpg 239w, https:\/\/www.organisator.ch\/wp-content\/uploads\/2017\/04\/Erstmals-veroeffentlicht-Global-Family-Business-Tax-Monitor_Organisator-479x350.jpg 479w, https:\/\/www.organisator.ch\/wp-content\/uploads\/2017\/04\/Erstmals-veroeffentlicht-Global-Family-Business-Tax-Monitor_Organisator-300x219.jpg 300w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-1825\" class=\"wp-caption-text\">Extrait de la page de couverture du Global Family Business Tax Monitor. (Image : www.familybusinesstaxindex.com)<\/figcaption><\/figure>\n<p>Les entreprises familiales sont un \u00e9l\u00e9ment important de la vie \u00e9conomique dans pratiquement tous les pays du monde. Pour elles, le r\u00e8glement de la succession de l'entreprise joue un r\u00f4le particuli\u00e8rement important et, selon les cas, les droits de succession \u00e9galement. Les imp\u00f4ts sur les successions peuvent \u00eatre d\u00e9cisifs pour savoir si et comment une entreprise trouvera le chemin de la prochaine g\u00e9n\u00e9ration de la famille. La question se pose donc de savoir qui paie le plus d'imp\u00f4ts sur les successions et o\u00f9 dans le monde, et qui en paie le moins.<\/p>\n<p>Le Center for Family Business de l'Universit\u00e9 de Saint-Gall (<a href=\"http:\/\/www.cfb.unisg.ch\/\">BFC-HSG<\/a>) a \u00e9labor\u00e9, pour r\u00e9pondre \u00e0 ces questions, en collaboration avec <a href=\"https:\/\/familybusiness.ey-vx.com\/home\/home.aspx\">EY<\/a> a publi\u00e9 pour la premi\u00e8re fois le \"Global Family Business Tax Monitor\". Les r\u00e9sultats du projet de recherche montrent, \u00e0 l'aide d'un cas standardis\u00e9 de succession d'entreprise familiale, une comparaison mondiale des imp\u00f4ts sur les successions qui en d\u00e9coulent, dans 69 pays du monde entier.<\/p>\n<p>De plus, de nombreuses autres informations sont disponibles sur le site web :<\/p>\n<ul>\n<li>Une carte interactive du monde montre en un coup d'\u0153il les imp\u00f4ts minimaux et maximaux sur les successions de chaque pays, les imp\u00f4ts sur les successions dans un cas de succession standardis\u00e9 et le syst\u00e8me juridique qui y est en vigueur.<\/li>\n<li>Diff\u00e9rents indicateurs \u00e9conomiques sont compar\u00e9s aux taux d'imposition maximaux respectifs.<\/li>\n<li>Les syst\u00e8mes juridiques sont compar\u00e9s dans le contexte des imp\u00f4ts sur les successions qui en r\u00e9sultent.<\/li>\n<li>Un tableau pouvant \u00eatre tri\u00e9 et recherch\u00e9 r\u00e9sume les r\u00e9sultats des pays \u00e9tudi\u00e9s.<\/li>\n<\/ul>\n<p>Le site web (disponible uniquement en anglais) se trouve \u00e0 l'adresse suivante <a href=\"http:\/\/familybusinesstaxindex.com\/\">http:\/\/familybusinesstaxindex.com\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Familienunternehmen sind ein wichtiges Element des Wirtschaftslebens in praktisch allen L\u00e4ndern dieser Welt. F\u00fcr sie spielt die Regelung der Unternehmensnachfolge eine besonders bedeutende Rolle, und je nach Fall eben auch die Erbschaftssteuern. Erbschaftssteuern k\u00f6nnen entscheidend daf\u00fcr sein, ob und wie ein Unternehmen den Weg in die n\u00e4chste Generation der Familie findet.\u00a0Die Frage stellt sich deshalb:\u00a0Wer [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"Family Business","_yoast_wpseo_metadesc":"Das Center for Family Business der Universit\u00e4t St.Gallen (CFB-HSG) hat zusammen mit EY erstmals den \u00abGlobal Family Business Tax Monitor\u00bb ver\u00f6ffentlicht.","articlekey":"","footnotes":""},"categories":[24],"tags":[196,202,207,334],"class_list":["post-1823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finanzen_recht","tag-familienunternehmen","tag-finanzenrecht","tag-firmennachfolge","tag-management"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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