Der Stimmbindungsvertrag im börsennotierten Familienunternehmen

Das Spannungsverhältnis zwischen der sachlichen Steuerbefreiung nach §§ 13a, 13b ErbStG und dem Pflichtangebot nach § 35 Abs. 1 und Abs. 2 WpÜG

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Beschreibung

»Voting Agreement in a Listed Family Business. The Tense Relationship between the Tax Exemption under Sec. 13a and 13b of the German Inheritance Tax Act and Mandatory Offer under Sec. 35 (1) and (2) of the German Securities Acquisition and Takeover Act«: The conclusion of a voting agreement in a listed family business may result not only the tax exemption under Sec. 13a and 13b of the German Inheritance Tax Act, but also a mandatory offer under Sec. 35 (1) and (2) of the German Securities Acquisition and Takeover Act. This thesis provides suggestions to enable practitioners to better coordinate that these two legal consequences do not coincide. In addition, a reform of the tax exemption under Sec. 13b (1) No. 3 of the German Inheritance Tax Act is proposed.

Artikeldetails

EAN

9783428189298

Sprache

Deutsch

Einband / Art

Buch

Maße

233 x 158 x 20 mm

Erscheinungsjahr

2023

Verlag / Hersteller

Duncker & Humblot GmbH