Mecanismos óptimos para un adecuado traspaso generacional en la sucesión de empresas familiares ecuatorianas

Abstract

Family businesses (FBs), combining family and business aspects, face unique challenges during the generational transfer process. In Ecuador, the lack ofregulations that formally position the FE and provide legal mechanisms for its duration in the generations, coupled with the lack of succession planning by the founders, puts these companies at a high risk of disappearance. The purpose of this research work is to identify optimal mechanisms that allow a successful generational transfer in Ecuadorian FE, also analyzing international regulations that can serve as a reference to be adapted to our legal context. The methodology used was qualitative in approach, applying an analytical-synthetic method to collect and analyze key information on the obstacles and solutions applicable to the context of the FE. The discussion conducted reveals how the obstacles faced by family businesses during the succession process include lack of planning, internal conflicts and tax burdens. From the results obtained, mechanisms such as parasocial pacts, trusts, wills, among others, are proposed that EFs can adopt to guarantee their continuity, as well as international regulatory mechanisms, such as the "Family Pact" or the "Pacte Dutreil" which couldbe implemented in Ecuadorian legislation to strengthen the stability and sustainability ofEFs.