Unternehmensvererbung

Corporate Inheritance: Limitation of Liability versus Creditor Protection at the Intersection of Inheritance Law and Corporate Law. In the inheritance of businesses and shares in companies, two areas of law intersect: inheritance law as part of general civil law on one hand, and corporate or company law as a special private law on the other. This monograph examines whether these two fields collide at this intersection or can be harmoniously integrated through interpretation and possibly the development of the law. The focus is on the limitation of liability in inheritance law according to the Austrian General Civil Code (ABGB) and its relationship to the creditor protection system of corporate or company law. Several stages and variations of inheritance acquisition are explored: dormant estate, sole inheritance, "third-party beneficial preliminary inheritance" as a property-effective form of estate administration, and inheritance communities. The monograph also serves as a contribution to corporate succession planning and design. This work was awarded the Banking Association's Grand Prize 2025.