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SUCCESVOL OVERDRAGEN, BINNEN OF
BUITEN DE FAMILIE

IMPACT VAN DE NIEUWE FISCALE REGELINGEN

Family governance als recept voor
de succesvolle overdracht van een familiebedrijf
Alain Nijs
Advocaat-vennoot GREENILLE
Managing Partner

Alain-Laurent Verbeke
Advocaat-vennoot GREENILLE
Gewoon Hoogleraar K.U. Leuven, & Tilburg
Visiting Professor of Law Harvard Law School
KBC NextGen  10 oktober 2013
INLEIDING
Preparing heirs. Five steps to a
Successful Transition of Family Wealth
and Values. (Roy Williams & Vic Preisser)

10 oktober 2013

2
INLEIDING - vervolg
Onderzoek (US) bij +3,000 families
toont aan dat:
70% van de vermogensoverdrachten
mislukken
Redenen?
 60%: gebrek aan communicatie/vertrouwen
 25%: slechte voorbereiding van opvolgers
 15%: andere redenen (o.a. geen missie)
10 oktober 2013

3
INLEIDING - vervolg
Gelijkaardige onderzoeken en
conclusies in Nederland en Vlaanderen

Te top down benaderd, te weinig lange
termijnvisie, te weinig opleiding en coaching,
te veel aandacht voor het juridisch-fiscale, 

10 oktober 2013

4
FAMILY GOVERNANCE
Wat is dan wel belangrijk voor een
succesvolle overdracht?
-Betrokkenheid
-Proces dat integreert wat familieleden samen leren
-Leerbereidheid:
- Communicatie, openheid, vertrouwen, verantwoordelijkheid, consensus building, gedeelde waarden,
gemeenschappelijke missie

10 oktober 2013

5
FAMILY GOVERNANCE
Soft?

Neen, keihard proces!!
Toewerken naar concrete tastbare
resultaten

10 oktober 2013

6
FOCUS OP HET PROCES
Familie
Familieraad

Bijeenkomsten

Familiecharter

10 oktober 2013

Familieraad

Beslissingen

7
FAMILIAAL GROEIMODEL
Fundamenten (visie & waarden)
Basisregels
governance, conflicthantering, communicatie, employment, leadership, ownership,
renumeratie, familiale solidariteit, filantropie, enz.

Family Charter
Opvolging
rolverdeling, assessment, persoonlijke ontwikkeling, leadership,
opleiding, coaching, mentoring,

10 oktober 2013

8
EINDDOEL
Familie

Bedrijf

Familiale
harmonie

Familiaal
Leadership

Vermogen
Familiaal
Stewardship

10 oktober 2013

9
MEER DAN JURIDISCH-FISCAAL
Ja, maar de juridisch-fiscale vertaling en
uitwerking blijft belangrijk
Net als de fiscale context

10 oktober 2013

10
IMPACT DI RUPO?
 Meer belasting op kapitaal en
inkomsten van kapitaal
 Transparantie van vermogens
 Criminalisering van de fiscaliteit
 Vluchtigheid van de regelgeving

10 oktober 2013

11
EN VLAANDEREN?
 Ingrijpende wijzigingen aan
gunstregime voor schenking &
vererving familiebedrijven
 0% enkel nog bij schenking tijdens
leven!

10 oktober 2013

12
CONCLUSIE
Overdragen is een complex proces.
Bereid het tijdig voor.
Doe dat met voldoende aandacht voor
het proces.
Draag succesvol over.

10 oktober 2013

13
Vermogensplanning. Praktisch en eenvoudig.
Mail naar info@greenille.be voor een gratis exemplaar

www.greenille.eu
October 28, 2013

14

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Presentatie family governance kbc next gen 10 oktober 2013 Greenille

  • 1. SUCCESVOL OVERDRAGEN, BINNEN OF BUITEN DE FAMILIE IMPACT VAN DE NIEUWE FISCALE REGELINGEN Family governance als recept voor de succesvolle overdracht van een familiebedrijf Alain Nijs Advocaat-vennoot GREENILLE Managing Partner Alain-Laurent Verbeke Advocaat-vennoot GREENILLE Gewoon Hoogleraar K.U. Leuven, & Tilburg Visiting Professor of Law Harvard Law School KBC NextGen 10 oktober 2013
  • 2. INLEIDING Preparing heirs. Five steps to a Successful Transition of Family Wealth and Values. (Roy Williams & Vic Preisser) 10 oktober 2013 2
  • 3. INLEIDING - vervolg Onderzoek (US) bij +3,000 families toont aan dat: 70% van de vermogensoverdrachten mislukken Redenen? 60%: gebrek aan communicatie/vertrouwen 25%: slechte voorbereiding van opvolgers 15%: andere redenen (o.a. geen missie) 10 oktober 2013 3
  • 4. INLEIDING - vervolg Gelijkaardige onderzoeken en conclusies in Nederland en Vlaanderen Te top down benaderd, te weinig lange termijnvisie, te weinig opleiding en coaching, te veel aandacht voor het juridisch-fiscale, 10 oktober 2013 4
  • 5. FAMILY GOVERNANCE Wat is dan wel belangrijk voor een succesvolle overdracht? -Betrokkenheid -Proces dat integreert wat familieleden samen leren -Leerbereidheid: - Communicatie, openheid, vertrouwen, verantwoordelijkheid, consensus building, gedeelde waarden, gemeenschappelijke missie 10 oktober 2013 5
  • 6. FAMILY GOVERNANCE Soft? Neen, keihard proces!! Toewerken naar concrete tastbare resultaten 10 oktober 2013 6
  • 7. FOCUS OP HET PROCES Familie Familieraad Bijeenkomsten Familiecharter 10 oktober 2013 Familieraad Beslissingen 7
  • 8. FAMILIAAL GROEIMODEL Fundamenten (visie & waarden) Basisregels governance, conflicthantering, communicatie, employment, leadership, ownership, renumeratie, familiale solidariteit, filantropie, enz. Family Charter Opvolging rolverdeling, assessment, persoonlijke ontwikkeling, leadership, opleiding, coaching, mentoring, 10 oktober 2013 8
  • 10. MEER DAN JURIDISCH-FISCAAL Ja, maar de juridisch-fiscale vertaling en uitwerking blijft belangrijk Net als de fiscale context 10 oktober 2013 10
  • 11. IMPACT DI RUPO? Meer belasting op kapitaal en inkomsten van kapitaal Transparantie van vermogens Criminalisering van de fiscaliteit Vluchtigheid van de regelgeving 10 oktober 2013 11
  • 12. EN VLAANDEREN? Ingrijpende wijzigingen aan gunstregime voor schenking & vererving familiebedrijven 0% enkel nog bij schenking tijdens leven! 10 oktober 2013 12
  • 13. CONCLUSIE Overdragen is een complex proces. Bereid het tijdig voor. Doe dat met voldoende aandacht voor het proces. Draag succesvol over. 10 oktober 2013 13
  • 14. Vermogensplanning. Praktisch en eenvoudig. Mail naar info@greenille.be voor een gratis exemplaar www.greenille.eu October 28, 2013 14

Editor's Notes