Due to the increasing globalization of today's world, descendants of family firms are often drawn to the unlimited opportunities outside their premises and no longer see their future workplace or the core of their identity within the family organization. However, this can lead to a rude...

Due to the increasing globalization of today's world, descendants of family firms are often drawn to the unlimited opportunities outside their premises and no longer see their future workplace or the core of their identity within the family organization. However, this can lead to a rude...

The recognition of the social and economic role of entrepreneurship has brought to the fore the question of what influences entrepreneurial ideas and how entrepreneurship can be encouraged. One possible route to an entrepreneurial career is to take over the family business. This article focuses...

The recognition of the social and economic role of entrepreneurship has brought to the fore the question of what influences entrepreneurial ideas and how entrepreneurship can be encouraged. One possible route to an entrepreneurial career is to take over the family business. This article focuses...

Die Reform der Erbschaft- und Schenkungsteuer geht in die Verlängerung: Nachdem die Länder den Gesetzentwurf der Bundesregierung im Bundesrat abgelehnt haben, wird im Vermittlungsausschuss ein Kompromiss gesucht. Umstritten sind vor allem die Steuerbegünstigungen für große...

Die Reform der Erbschaft- und Schenkungsteuer geht in die Verlängerung: Nachdem die Länder den Gesetzentwurf der Bundesregierung im Bundesrat abgelehnt haben, wird im Vermittlungsausschuss ein Kompromiss gesucht. Umstritten sind vor allem die Steuerbegünstigungen für große...

After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of...