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Die Kollision von gesellschaftsvertraglicher Abfindungsbeschrankung und Pflichtteilslast in der Person des Gesellschafter-Erben

Die Kollision von gesellschaftsvertraglicher Abfindungsbeschrankung und Pflichtteilslast in der Person des Gesellschafter-Erben

          
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About the Book

English summary: A tense relationship exists between business partnership law and inheritance law. Varying principles and methods of assessments come into conflict with each other, when, in the case of the death of a partner, their membership is transferred to a successor based on a stipulated terms of succession. Claims of legal rights to benefits of disinherited members can also determine the value of shares. Conflicts of interest can develop when a partnership agreement provides a limitation of binding compensation to heirs. The principles for the assessment of whether compensatory claims should be based on the actual represented value of the inherited partnership shares or the lower contractual severance agreement is an issue that has not been determined by an action of the Supreme Court. Anncathrin Surth discusses these questions in the space of a synopsis of the opposing methods of evaluation in inheritance and business law and develops criteria for how and in what manner these issues can be resolved with each other. German description: Zwischen Personengesellschafts- und Erbrecht besteht ein Spannungsverhaltnis. Unterschiedliche Prinzipien und Wertungen treffen aufeinander, wenn im Fall des Todes eines Gesellschafters dessen Mitgliedschaft aufgrund einer qualifizierten Nachfolgeklausel auf einen Erben ubergeht. Pflichtteilsanspruche enterbter Angehoriger bestimmen sich auch nach dem Wert des Gesellschaftsanteils. Sieht der Gesellschaftsvertrag eine den Erben bindende Abfindungsbeschrankung vor, entsteht ein Interessenkonflikt. Die Frage, ob als Bemessungsgrundlage fur die Hohe der Pflichtteilsanspruche auf den in dem vererbten Gesellschaftsanteil tatsachlich verkorperten Wert oder die niedrigere vertragliche Abfindungsvereinbarung abzustellen ist, wurde bisher nicht hochstrichterlich entschieden. Anncathrin Surth erortert diese Frage im Rahmen einer Gesamtschau der gegenlaufigen Wertungen des Erb- und des Gesellschaftsrechts und entwickelt Kriterien, ob und inwieweit diese dabei miteinander vereinbart werden konnen.


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Product Details
  • ISBN-13: 9783161533679
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 163 mm
  • No of Pages: 334
  • Series Title: Studien Zum Privatrecht
  • Weight: 657 gr
  • ISBN-10: 3161533674
  • Publisher Date: 01 Oct 2014
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 241 mm


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Die Kollision von gesellschaftsvertraglicher Abfindungsbeschrankung und Pflichtteilslast in der Person des Gesellschafter-Erben
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Die Kollision von gesellschaftsvertraglicher Abfindungsbeschrankung und Pflichtteilslast in der Person des Gesellschafter-Erben
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