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Rechtsnachfolge in Familienunternehmen durch Bestimmungsvermaechtnis
Hardcover
Series: Forschungen Zum Deutschen Und Internationalen Erb- Und Famil, Book 16
ISBN13: 9783631838440
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Dec 16 2020
Pages: 200
Weight: 0.86
Height: 0.50 Width: 5.83 Depth: 8.27
Language: German
Das Buch befasst sich mit einem Teilbereich der Rechtsnachfolge in Familienunternehmen. Das Bestimmungsvermächtnis gibt dem Erblasser die Möglichkeit, in seinem Testament einen Kreis von Vermächtnisnehmern zu benennen und die endgültige Bestimmung des Vermächtnisnehmers und Unternehmensnachfolgers nach seinem Tod auf einen Dritten zu übertragen. Auf diese Weise erlangt der Erblasser die Möglichkeit, dass auch nach dem Erbfall eintretende Umstände bei der Rechtsnachfolge in das Unternehmen Berücksichtigung finden können. Im Zentrum der Untersuchung steht die Frage, welche Rechte das Bestimmungsvermächtnis den beteiligten Personen vermittelt und wie der Erblasser durch eine gezielte Testamentsgestaltung Einfluss auf die jeweiligen Rechtspositionen nehmen kann, um eine möglichst sachgerechte Nachfolgeplanung sicher zu stellen.
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