| 英文摘要 |
Family businesses have a long history and are quite common. After the first generation of entrepreneurs succeeded in their careers, they were most concerned about succession issues. According to the statistics of 1,068 small and medium-sized enterprises surveyed by the Ministry of Economic Affairs, 39.61% of small and medium-sized enterprises indicated that they have taken steps to carry out business succession, which shows that domestic enterprises are not paying enough attention to succession issues. This article first introduces the characteristics of family businesses and the problems faced by family business succession, and then focuses on the choice of the legal system to discuss the characteristics, advantages and disadvantages of family businesses choosing to establish“trusts”and“close corporations”. Among them, the“equity trust”has the function of avoiding the dispersion of family equity, the function of inheritance, the function of tax planning, and the function of charity. When a family business uses a trust to hold shares, it can reserve the right to exercise voting rights to the management committee appointed by the family to maintain the family’s control over the business. In terms of close corporations, this article analyzes the advantages and disadvantages of holding shares by close corporations, how to use trusts and close corporations together, and the impact of the 2018 revision of the Company Law on familybusiness succession planning. |
