{"id":40065,"date":"2025-05-02T09:28:27","date_gmt":"2025-05-02T07:28:27","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/generationsskifte\/"},"modified":"2025-05-02T09:28:27","modified_gmt":"2025-05-02T07:28:27","slug":"generationsskifte","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/generationsskifte\/","title":{"rendered":"Generationsskifte"},"content":{"rendered":"<p>Ett generationsskifte inneb\u00e4r att f\u00f6r\u00e4ldrar \u00f6verl\u00e5ter en n\u00e4ringsverksamhet till sina barn, som forts\u00e4tter att driva verksamheten.<\/p>\n<p>\nEn \u00f6verf\u00f6ring av ett f\u00f6retag till n\u00e4sta generation g\u00f6rs normalt p\u00e5 n\u00e5got av f\u00f6ljande tre s\u00e4tt:<\/p>\n<p>\n\u2022 genom testamente<\/p>\n<p>\n\u2022 genom g\u00e5va<\/p>\n<p>\n\u2022 genom f\u00f6rs\u00e4ljning.<\/p>\n<p>\nOfta kombineras de olika s\u00e4tten i syfte att uppn\u00e5 positiva skatteeffekter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ett generationsskifte inneb\u00e4r att f\u00f6r\u00e4ldrar \u00f6verl\u00e5ter en n\u00e4ringsverksamhet till sina barn, som forts\u00e4tter att driva verksamheten. En \u00f6verf\u00f6ring av ett f\u00f6retag till n\u00e4sta generation g\u00f6rs normalt p\u00e5 n\u00e5got av f\u00f6ljande tre s\u00e4tt: \u2022 genom testamente \u2022 genom g\u00e5va \u2022 genom f\u00f6rs\u00e4ljning. Ofta kombineras de olika s\u00e4tten i syfte att uppn\u00e5 positiva skatteeffekter.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-40065","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40065","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/dictionary"}],"version-history":[{"count":0,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40065\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=40065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}