HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège

La transmission intrafamiliale des entreprises familiales en Wallonie

Toussaint, Catherine ULiège
Promotor(s) : Sougné, Danielle ULiège
Date of defense : 24-Jun-2020/26-Jun-2020 • Permalink :
Title : La transmission intrafamiliale des entreprises familiales en Wallonie
Translated title : [en] The Intra-Family Transmission Of Family Businesses In Wallonia
Author : Toussaint, Catherine ULiège
Date of defense  : 24-Jun-2020/26-Jun-2020
Advisor(s) : Sougné, Danielle ULiège
Committee's member(s) : Broché, Patrick ULiège
Weerts, Laurent ULiège
Language : French
Number of pages : 106
Keywords : [en] family firm
[en] intra-family transmission
[en] Wallonia
Discipline(s) : Business & economic sciences > Multidisciplinary, general & others
Target public : Professionals of domain
General public
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège


[en] The purpose of this thesis is to answer the following research question: “What are the different issues to be taken into account during the intra-family transmission of a family firm ?”, in order to find solutions and thus, improve the survival rate of these companies. Indeed, these companies are very important for the Belgian economic welfare. Unfortunately, they still too often fail their transmission.
This thesis was based on an analysis of the literature, but also on a qualitative analysis carried out with professionals specialized in business transfers.
A lot of work has already been done on the subject. However, this work often concentrates on one problem linked to the intra-family transmission of family firms. Furthermore, none of this work has ever focused on Wallonia so far.
This thesis therefore made it possible to highlight the importance of preparing a transmission, of power transfer, of support by professionals specialized in business transfers, but also the importance of communication. This thesis also takes stock of valuation and tax issues. In addition, solutions offered to young buyers with insufficient funds are also developed, these solutions being particularly numerous in Wallonia. This last element is particularly important, since the sale of a family firm is preferred to the gift or the succession thereof.



Access s150064TOUSSAINT2020.pdf
Description: Mémoire Recherche Catherine Toussaint
Size: 945.77 kB
Format: Adobe PDF


  • Toussaint, Catherine ULiège Université de Liège > Master sc. gest., à fin.


Committee's member(s)

  • Total number of views 26
  • Total number of downloads 0

All documents available on MatheO are protected by copyright and subject to the usual rules for fair use.
The University of Liège does not guarantee the scientific quality of these students' works or the accuracy of all the information they contain.