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Nachfolgeplanung im Familienunternehmen

Nachfolgeplanung im Familienunternehmen

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich Jura - Steuerrecht, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Düsseldorf früher Fachhochschule, Sprache: Deutsch, Abstract: Die Regelung der Unternehmensnachfolge stellt eine existenzielle Herausforderung an Familienunternehmen in Deutschland dar. Mit ihr entscheidet sich nicht nur die Zukunft des Unternehmens, sondern auch die des Nachfolgers und der Arbeitnehmer in den Familienunternehmen. Um den Erhalt und die Profitabilität der Unternehmen auch weiterhin zu sichern, ist die frühzeitige Planung der Nachfolge von entscheidender Bedeutung. Die Bedeutung der Unternehmensnachfolge in der deutschen Wirtschaft verdeutlicht eine Berechnung des Instituts für Mittelstandsforschung Bonn (IfM), der zufolge alleine auf Grund von Unternehmensnachfolgeregelungen über 70.000 kleine- und mittelständische Unternehmen (KMU) jedes Jahr übergeben werden. Davon sind gut 44% Übertragungen an Familienangehörige. Die übrigen Unternehmen werden entweder an Mitarbeiter oder Dritte verkauft oder mangels Nachfolgeregelung stillgelegt. In der Folge wird die Problematik der Unternehmensnachfolge an einem einzelunternehmerischen Gewerbebetrieb betrachtet. Hierbei wird unterstellt, dass sowohl der alt als auch der neue Inhaber Kaufmann i. S. d. HGB sind und somit zur Aufstellung von Bilanzen verpflichtet sind. Der bisherige Geschäftsinhaber beabsichtigt sein Unternehmen im Rahmen der vorweggenommen Erbfolge auf seinen einzigen Nachkommen zu übertragen. Die Frage der Unternehmensnachfolge stellt sich zwingend zwar erst beim Tod des bisherigen Inhabers, da das Unternehmensvermögen nicht subjektlos werden kann und daher eine rechtliche Zuordnung notwendig ist. Sofern der Inhaber nicht nur testamentarisch eine Vermögensübertragung für den Todesfall beabsichtigt, sondern auf den Zeitpunkt und die Art und Weise der Übertragung Einfluss nehmen möchte, kann er die Möglichkeit vorweggenommene Erbfolge nutzen. Unter der


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Product Details
  • ISBN-13: 9783656873259
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr
  • ISBN-10: 3656873259
  • Publisher Date: 22 Jan 2015
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm


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