This article is based on the speech given for the Financial Forum Vlaams-Brabant in Louvain, January 30th, 2019.
Continuity is the goal of each transmission of a company. For such transition it is necessary to take into account the entrepreneurial aspects, but also the relationships within the family, the emotional and psychological impact. The fiscal treatment of a transmission is different for a gift and for a succession. Each company has different characteristics, so a case by case approach is appropriate.