The vast majority of New Zealand businesses do not reach the second or third generation. In most cases the reason for this is that there has been improper planning and the reluctance to accept the inevitable that all business people must retire or die at some stage.


The market place evidence indicates that only businesses that have properly nurtured and developed the obvious successors within their business, both family and non-family, are likely to defy the statistics and succeed into the second and third generation

When setting up your business it is vital you select the correct structure be it a sole trader, partnership, limited company or working trust. Your structure will depend on a number of criteria, this Business Riser Guide explains the difference between these structures for the owner, taxation, liability and forward intent. Also discussed is the need for succession planning and how to determine when is the best time to sell

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