商品簡介
Succession planning in family businesses must, without fail, be considered from a long-term perspective and on a case-by-case basis. As a first step, it is essential to start thinking about succession planning in good time and to get everyone involved on board. For most family businesses, this represents the life's work that the entrepreneurs have built up. It is particularly difficult for the person handing over the business to 'let go'. Another perspective from which succession must be considered is the legal form of the business. Various forms of business transfer and restructuring enable the business to shape a successful future. In family businesses in particular, inheritance law aspects must be considered and an unintended transfer upon death must be avoided. Taking into account the changes introduced on 1 January 2017 by the Inheritance Law Amendment Act 2015, various options for this are examined. Business succession is a cross-cutting issue that touches on a wide variety of legal areas, with economic and psychological aspects playing a major role.
