Personal goodwill can have a profound impact on both small and medium-sized businesses. In fact, it can even impact the sales of larger companies. Ultimately, understanding how personal goodwill is cultivated is of great value for any company.

During the process of building a business, a founder builds one or more of the following: a positive personal reputation, a personal relationship with key players such as large customers and suppliers and the founder’s reputation associated with the creation of products, inventions, designs and more.

What Creates Personal Goodwill?

Personal goodwill can be established in many ways, for example, professionals such as doctors, dentists and lawyers can all build personal goodwill with their clients, especially over extended periods of time. One of the most interesting aspects of building personal goodwill is that it is essentially non-transferable, as it is invariably attached to and associated with, a particular key figure, such as the founder of a company. - https://deal-studio.com/who-exactly-owns-personal-goodwill-a... - Who Exactly Owns Personal Goodwill and Why Does it Matter?

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The IRS argued that Bross Trucking distributed its intangible assets, including goodwill, to Bross and that Bross then gave those assets to his sons, who used them to set up their new trucking company. According to the IRS, the value of Bross’s gift of the intangible assets, particularly the goodwill, required Bross to file a gift tax return and pay gift tax for tax year 2004. The Tax Court described goodwill as “the sum total of those imponderable qualities which attract the custom of a business,—what brings patronage to the business” (Bross Trucking, slip op. at 19, quoting Philip Morris Inc., 96 T.C. 606, 634 (1991)). Goodwill may be either personal (developed and owned by shareholders) or corporate (developed and owned by the company). - https://www.journalofaccountancy.com/issues/2014/oct/goodwil... - "Goodwill not distributed to sole shareholder"

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Similarly, in Norwalk the Tax Court determined that if an employee works for a corporation under contract and with a covenant not to compete with that corporation, then the corporation, and not the individual, owns the goodwill that is generated from the professional’s work. Even when a corporation is dependent upon a key employee — like in Dr. Howard’s dentistry practice — the employee may not own the goodwill if the employee enters into a covenant not to compete whereby the employee’s personal relationships with clients become property of the corporation.

- https://double-taxation.com/2011/09/02/ninth-circuit-goodwil... - " Goodwill was Corporate Asset, not Personal Asset, Upon Dentist’s Sale of Business"

- http://m.wallerlaw.com/portalresource/lookup/wosid/cp-base-4... - page 11 - "Personal Goodwill and Passthrough Entities "

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W krajach o rozwiniętej gospodarce przy wycenie małych firm i praktyk specjalistycznych często dokonuje się podziału wartości firmy (Goodwill, w tym podejściu definiowane jako Entity Gooddwill) pomiędzy wartość firmy generowaną przez wewnętrznie wypracowane, a dotąd niezidentyfikowane aktywa niematerialne, kwalifikacje personelu (oprócz partnerów/właścicieli), lokalizację (Bowles, Bosworth, 2010, s. 4–11), rozpoznawalność (Enterprise Goodwill) oraz (Personal Goodwill) wartość firmy wykreowaną przez partnerów/właścicieli dzięki ich osobistemu zaangażowaniu w kreację wartości przedsiębiorstwa, a także ich osobistą reputację - https://wnus.edu.pl/frfu/pl/issue/733/article/12058/ - „W poszukiwaniu wartości „Personal Goodwill””

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Przejście uznanego prawnika wraz z zespołem do innej kancelarii powoduje, że większość jego klientów podąża za nim, nie okazując lojalności wobec dawnej marki. Mamy tu do czynienia z personal goodwill, czyli wartością, którą da się przypisać do poszczególnych osób, a niekoniecznie do spółki. Wartością, nad którą firma sprawuje dość ograniczoną kontrolę. - https://www.forbes.pl/przywodztwo/czy-marka-ma-znaczenie/4p0...