haku: @author Herrmann, M. / yhteensä: 4
viite: 4 / 4
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| Tekijä: | Franke, G. Herrmann, M. |
| Otsikko: | Vererbung von Unternehmensanteilen oder Ubertragung auf eine Stiftung: Ein Vergleich der Vermogenswirkungen |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1994 : JUL/AUG, VOL. 46:7-8, p. 582-609 |
| Asiasana: | GERMANY WEALTH COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | A substantial number of German corporations is owned by private non-profit foundations. This raises the question as to the advantages of foundation-owned firms over the normal ownership structure with natural persons being owners of the firm. Among other reasons tax savings, mainly of inheritance tax, are often cited. This paper analyzes if and under what conditions the owner of a firm raises the wealth of his heirs by donating his ownership rights at his death to a non-profit foundation which then becomes the owner of the firm. |
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