Fiscalidad de las empresas familiares: situación actual y perspectivas de futuro

Abstract

Across Europe, about 70 % - 80 % of enterprises are family businesses and family businesses account for an important part (about 40 % - 50 %) of European employment. The inheritance -gift tax- and capital tax pose a considerable challenge for family businesses that may counteract the transfer’s successful completion, if the financial burden related to it is unbearable for the enterprise’s and family’s budget. European politicians have started to design and implement institutional structures and support instruments favouring family firms’ development. The Court of Justice dealing with inheritance taxation is a new phenomenon: the first ruling on the matter is the Barbier case in 2003. The Court has developed principles ensuring the compliance of national legislation with the freedom of movement.