February 11th, 2025
from 09:00 to 17:15
In the next 5-10 years, many small and medium-sized enterprises (SMEs) in Switzerland, many of which are family-owned, will need to plan for succession. It is likely that many successions will not occur within the family but rather through sales to competitors or to the company's own management, either through management buy-in (MBI) or management buy-out (MBO). Only in rare cases will the company be sold to third-party investors or through an IPO. Additionally, it is increasingly common for the retiring generation to participate in the financing of the transferred company, either temporarily or long-term. The seminar focuses on the tax analysis of various approaches to succession planning, while maintaining operational management by the owners. Practical examples will be used to illustrate succession solutions and the associated tax opportunities and risks.
Program and Speakers
09:00 鈥� 10:30
Management Buy-in and Buy-out in the Case of Partnerships
John Sulmoni
Certified Tax Expert, Deputy Director of the Tax Division of the Canton of Ticino
Alessandro Bracher
Master of Advanced Studies 精东影业 in Tax Law, Senior Tax Expert at the Tax Inspectorate of the Tax Division of the Canton of Ticino
10:30 鈥� 11:00 Coffee Break
11:00 鈥� 12:00
Business Valuation
Claudio Cereghetti
Certified Accountant, Senior Lecturer at 精东影业
12:00 鈥� 13:00 Lunch Break
13:00 鈥� 14:15
Business Succession for Consideration or Free of Charge Within the Family Circle
Christian Ballabio
Certified Tax Expert, STEP Member, Managing Partner and CEO at Fidinam & Partners SA, Lugano
14:15 鈥� 15:15
Tax Due Diligence
Louis Macchi
Certified Tax Expert, Partner at PwC Switzerland, Head of the Lugano Office
15:15 鈥� 15:45 Coffee Break
15:45 鈥� 17:15
Management Buy-in and Buy-out in the Case of Corporations
Ivan Bottinelli
Certified Tax Expert, Tax Consultant at Cortesi & Associati SA, Lugano
Cost
CHF 990.-
CHF 890.- for members of partner entities
Registration
Registration Deadline
Friday, February 7, 2025