A generational transfer (Swedish: generationsskifte) means that ownership and often management of a business is handed over to the next generation. It usually happens through gift, inheritance or a sale of shares. In family-owned close companies, it often requires planning of ownership and tax effects, where Skatteverket provides guidance.
The new owners must be entered in the share ledger. Check also whether the articles of association contain transfer restrictions, such as a pre-emption clause, that affect how shares may pass.
A transfer of shares means shares change owner, for example through a sale, gift or inheritance.
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A close company is a company in which four or fewer owners together hold more than half of the votes.
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A transfer restriction is a condition in the articles of association that limits how shares may be transferred.
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A share ledger is a record of a company's shares and who its shareholders are.
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