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Erwerb von Personen- und Kapitalgesellschaftsanteilen durch Minderjaehrige (Instant Digital Access Code Only)
- Edition : 1st, 2015
- Author(s) : Moritz Merkenich
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Erwerb von Personen- und Kapitalgesellschaftsanteilen durch Minderjaehrige (Instant Digital Access Code Only)
- ISBN: 9783631670248
- SKU: 257406V
- Format: VitalSource eBook/ePub
- Instant Access!
Das Buch zeigt die rechtlichen Hürden bei einem Anteilserwerb durch Minderjährige auf. Gesellschaftsanteile werden von Minderjährigen aus unterschiedlichen Gründen erworben. Teilweise besteht ihr Wunsch darin, frühzeitig unternehmerisch tätig zu sein. Häufig dient der Erwerb innerfamiliären steuerlichen Zwecken. Der Autor beleuchtet, ob es für einen wirksamen Erwerb der elterlichen Zustimmung, der Bestellung eines Ergänzungspflegers oder der familiengerichtlichen Genehmigung bedarf. Hierbei unterscheidet er nach der Art des Anteilserwerbs sowie zwischen verschiedenen Rechtsformen einer Personen- und Kapitalgesellschaft. Außerdem untersucht er die Gestaltungsrechte des Minderjährigen nach einem Anteilserwerb, insbesondere die Haftungsbeschränkung und die Kündigung eines Mitgliedschaftsrechts.