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Die Unterbeteiligung als Gestaltungsinstrument der Unternehmensnachfolge (Instant Digital Access Code Only)
- Edition : 1st, 2016
- Author(s) : Simon-Martin Banck
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Die Unterbeteiligung als Gestaltungsinstrument der Unternehmensnachfolge (Instant Digital Access Code Only)
- ISBN: 9783631698198
- SKU: 255636V
- Format: VitalSource eBook/ePub
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Die deutsche Wirtschaft wird traditionell von mittelständischen Unternehmen getragen. Viele dieser Unternehmen werden von traditionsbewussten Familienunternehmern geführt. Diese wollen auch nach ihrem Ausstieg erreichen, dass «ihr» Unternehmen von der nächsten Generation, insbesondere den eigenen Kindern, fortgeführt wird. Der Generationenwechsel ist eine große Herausforderung, da er in der Regel von zahlreichen gesellschaftsrechtlichen und steuerrechtlichen Fragestellungen sowie familieninternen Auseinandersetzungen begleitet wird. Der Autor untersucht, ob die Unterbeteiligung als mittelbare Beteiligungsform dazu geeignet ist, praktikable Antworten bezüglich des Generationenwechsels zu geben und damit die Unternehmensnachfolge in mittelständischen Unternehmen zu optimieren.