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Die Hofnachfolge als Vorbild fuer die Unternehmensnachfolge (Instant Digital Access Code Only)
- Edition : 1st, 2016
- Author(s) : Anne-Lena Brinkmann
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Die Hofnachfolge als Vorbild fuer die Unternehmensnachfolge (Instant Digital Access Code Only)
- ISBN: 9783631678794
- SKU: 257256V
- Format: VitalSource eBook/ePub
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Das Buch umfasst eine Analyse des landwirtschaftlichen Erbrechts im Vergleich mit der Vererbung von Unternehmen. Es leistet einen Beitrag zur theoretischen Diskussion über die erbrechtliche Privilegierung von Unternehmen sowie zur Erarbeitung eines Unternehmenserbrechts de lege ferenda nach dem Vorbild des Höferechts. Der Grundsatz der Gleichbehandlung von landwirtschaftlichen Betrieben und sonstigen Unternehmen im Erbrecht spielt dabei neben den rechtspolitischen Erwägungen eine besondere Rolle. Die Sondererbfolge für Unternehmen wird entwickelt. Im Mittelpunkt steht die angemessene Verteilung der Abfindungs- und Pflichtteilslast zwischen dem Unternehmenserben und den weichenden Pflichtteilsberechtigten.