Pour quelles raisons transférer son entreprise ?
| Auteur | Emmanuel De Wilde D’Estmael; Pierre Henfling; François Minon |
| Occupation de l'auteur | Avocats |
| Pages | 37-38 |
Page 37
La transmission de l'entreprise est un acte de gestion qui peut répondre à des motivations très diverses en fonction de son type, de sa taille, de l'état de santé du gérant, ...
Le dirigeant est souvent le fondateur de l'entreprise, ce qui explique la difficulté psychologique du transfert : le dirigeant se sépare, en quelque sortes, de «son enfant», de son oeuvre. C'est pourquoi la transmission doit être préparée d'un point de vue technique, juridique mais aussi psychologique.
Il est important, dans la phase préparatoire à la cession, de bien définir la motivation du cédant : celui-ci a-t-il pour objectif essentiel de réaliser une belle plus-value, d'assurer la pérennité de l'entreprise, de se retirer pour des raisons familiales ou de santé ?
La négociation et même la rédaction de la convention de cession doivent prendre en compte ces objectifs, entre autres dans le mode d'établissement du...
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