Publication details

Mezigenerační nástupnictví a rodinná filantropie

Title in English Intergenerational succession in business
Authors

CSACH Kristián HAVEL Bohumil BARTÍKOVÁ Andrea

Year of publication 2025
Type Chapter of a book
Citation
Description After more than thirty years of a free market economy and the return and accumulation of family capital, the question arises as to whom and how to transfer these assets and how best to use them. Public resources are not able to cover all the spheres that need to be helped and where the general welfare needs to be promoted, so the private sphere becomes involved, where family philanthropy also has a role to play. In intergenerational succession, the form of foundation comes as one conceivable construction. With the amount of accumulated wealth, some families are thinking about how to support not only themselves, but also how to be in solidarity with those who do not enjoy such a privilege or how to make the world a better place and improve living conditions in general. The paper looked in particular at so-called mixed foundations, which include both publicly and privately beneficial activities, the tax connotations and, last but not least, how to set up these structures effectively.

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