Newsletter September 2020

25 September 2020

In the recent edition of our newsletter we provide information about the right of residence and usufruct as well as employee shares.

The owner-occupied home represents often a central component of the family's assets. Many families think about transferring their home to their descendants ahead of time by granting a usufruct or a right of residence. In this newsletter, we examine whether this type of transfer as part of succession planning makes sense and whether it can effectively protect the family's assets.

In the so-called "War for Talents", employee share ownership schemes are increasingly being used by small and medium-sized enterprises (SMEs) as well. The aim is to attract talent, retain skilled employees and motivate them to actively contribute to the company's success. Employee share ownership can also be used effectively in the context of succession planning or in the start-up phase of companies. We provide information on various participation models and the associated opportunities and pitfalls.