Abstract

The generational handover is one of the most delicate aspects of our entrepreneurial system, considering on the one hand the high presence of family businesses and, on the other, the low percentage of those that manage to pass on to the next generations. The dualistic system, introduced with the 2003 reform and, for various reasons, not used as desired, although subject to legislation that could be improved, could be one of the tools to facilitate this transition. This is on condition that, taking into account the specific family context to which it could apply, its potentialities and spaces of flexibility are fully understood and exploited, also through a careful and meditated drafting of the company statute