{"id":11404,"date":"2019-06-28T15:55:00","date_gmt":"2019-06-28T13:55:00","guid":{"rendered":"https:\/\/www.sgnafo-praxis.ch\/quelles-sont-les-options-de-succession\/"},"modified":"2025-02-13T10:05:35","modified_gmt":"2025-02-13T09:05:35","slug":"quelles-sont-les-options-de-succession","status":"publish","type":"post","link":"https:\/\/www.sgnafo-praxis.ch\/fr\/quelles-sont-les-options-de-succession\/","title":{"rendered":"Quelles sont les options de succession&nbsp;?"},"content":{"rendered":"<p>A qui l\u2019entre\u00adprise doit-elle \u00eatre transf\u00e9r\u00e9e&nbsp;?<\/p>\n<p>Par options de succession (succes\u00adsoral options), nous entendons les diff\u00e9\u00adrentes possi\u00adbi\u00adlit\u00e9s de succession (solutions de succession). Nous faisons la distinction entre FBO, MBO, MBI, M&amp;A et liqui\u00addation. Nous fournissons des infor\u00adma\u00adtions appro\u00adfondies sur les diff\u00e9\u00adrentes options de succession dans notre dossier <a href=\"https:\/\/www.sgnafo-praxis.ch\/nr-04-kmu-nachfolge-als-prozess-alles-im-richtigen-moment\/\">\u201cLa succession des PME en tant que processus : tout au bon moment ?\u201d (document n\u00b0 04)<\/a>.  <\/p>\n<p><strong>Rachat par la famille (Family Buy-Out \u2014 FBO)<\/strong>: Dans le cas d\u2019un FBO, la succession de la propri\u00e9t\u00e9 se fait au sein de la famille. L\u2019entre\u00adprise est donc transmise \u00e0 un ou plusieurs descen\u00addants de l\u2019ancienne partie propri\u00e9\u00adtaire ou \u00e0 d\u2019autres membres de la famille.&nbsp;<\/p>\n<p><strong>Rachat d\u2019entre\u00adprise par les cadres (MBO)<\/strong>: Dans le cas d\u2019un MBO, la succession de la propri\u00e9t\u00e9 a lieu au sein de l\u2019entre\u00adprise. La g\u00e9n\u00e9ration qui transmet l\u2019entre\u00adprise la vend \u00e0 ses employ\u00e9s, il s\u2019agit d\u2019un r\u00e8glement de succession interne \u00e0 l\u2019entreprise.&nbsp;<\/p>\n<p><strong>Management Buy-In (MBI)<\/strong>: Dans un MBI, l\u2019entre\u00adprise est vendue \u00e0 une ou plusieurs personnes externes. Les acheteurs externes sont ext\u00e9rieurs \u00e0 la famille et \u00e0 l\u2019entre\u00adprise. En g\u00e9n\u00e9ral, il s\u2019agit de person\u00adna\u00adlit\u00e9s entre\u00adpre\u00adneu\u00adriales qui reprennent non seulement la propri\u00e9t\u00e9 mais aussi la gestion op\u00e9ra\u00adti\u00adon\u00adnelle de l\u2019entreprise.&nbsp;<\/p>\n<p>FBO, MBO et MBI sont les trois princi\u00adpales options de succession dans le paysage des PME suisses.<\/p>\n<p><strong>Fusions et acqui\u00adsi\u00adtions (M&amp;A)<\/strong>: Lors d\u2019une fusion-acqui\u00adsition, l\u2019entre\u00adprise est vendue \u00e0 un investisseur strat\u00e9\u00adgique ou \u00e0 un investisseur financier. Mergers &amp; Acqui\u00adsition\u201d signifie en fran\u00e7ais \u201cfusion et acquisition\u201d.&nbsp;<\/p>\n<p><strong>Liqui\u00addation : <\/strong>la liqui\u00addation est g\u00e9n\u00e9ra\u00adlement assimil\u00e9e \u00e0 la faillite de l\u2019entre\u00adprise. Ceci ind\u00e9pen\u00addamment du fait que la proc\u00e9dure soit volon\u00adtaire et d\u00e9cid\u00e9e ainsi par les associ\u00e9s ou que la liqui\u00addation ait lieu avec une contrainte officielle dans le cadre d\u2019une proc\u00e9dure de faillite ou de concordat.&nbsp;<\/p>\n<p><strong>Cessation d\u2019activit\u00e9 ordonn\u00e9e<\/strong>: \u00e0 la diff\u00e9\u00adrence de la liqui\u00addation forc\u00e9e par l\u2019Office des faillites, nous consid\u00e9rons la cessation d\u2019activit\u00e9 ordonn\u00e9e comme une fermeture d\u00e9lib\u00e9r\u00e9e de la soci\u00e9t\u00e9, tant que le ou les associ\u00e9s peuvent encore en d\u00e9cider eux-m\u00eames. La cessation d\u2019activit\u00e9 ordonn\u00e9e est donc une option de succession strat\u00e9\u00adgique. Nous avons abord\u00e9 cette question de mani\u00e8re plus appro\u00adfondie dans le <a href=\"https:\/\/www.sgnafo-praxis.ch\/nr-13-geordnete-geschaeftsaufgabe\/\">document 13 : La cessation d\u2019activit\u00e9 ordonn\u00e9e<\/a>.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>A qui l\u2019entre\u00adprise doit-elle \u00eatre trans\u00adf\u00e9r\u00e9e&nbsp;? Par options de succession (succes\u00adsoral options), nous entendons les diff\u00e9\u00adrentes possi\u00adbi\u00adlit\u00e9s de succession (solutions de succession). Nous faisons la distinction entre FBO, MBO, MBI, M&amp;A et liqui\u00addation. Nous fournissons des infor\u00adma\u00adtions appro\u00adfondies sur les diff\u00e9\u00adrentes options de succession dans notre dossier \u201cLa succession des PME en tant que processus&nbsp;[\u2026]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[292],"tags":[319,295],"class_list":["post-11404","post","type-post","status-publish","format-standard","hentry","category-questions-et-reponses-faq","tag-gestion-de-projet-et-du-temps","tag-options-de-transmission"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quelles sont les options de succession ? - St. Galler Nachfolge Praxis<\/title>\n<meta name=\"description\" content=\"A qui l&#039;entreprise doit-elle \u00eatre transf\u00e9r\u00e9e ? 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