Die deutsche und die liechtensteinische Stiftung als Instrumente postmortaler Perpetuierung unternehmerischen Vermögens

Mandatory inheritance law does not offer any satisfactory solutions for business succession – based on this hypothesis, Fabian Vieregge examines the suitability of German and Liechtenstein foundations for the economically and legally lasting constitution of entrepreneurial assets. As decisive factors for the successful succession of companies by means of private-benefit foundations – the most common form of company in Liechtenstein, widely used across borders as an instrument for the transfer of entrepreneurial assets –, he takes a look at the ownership of company shares, German and Liechtenstein law on compulsory portions, and foundation governance in the context of this comparative legal analysis.