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- 12. Jan 2015
Begünstigte Unternehmensnachfolge in Gefahr – Bundesverfassungsgericht kippt Begünstigungen
Am 17.12.2014 urteilte das Bundesverfassungsgericht, dass der Gesetzgeber zum 30.06.2016 verpflichtet ist, die erbschaftssteuer-/ schenkungssteuerlichen Regelungen bei der Übergabe von Unternehmen im Familienbereich neu zu regeln. Bisher war eine Unternehmensnachfolge im Familienbereich über die vorweggenommene Erbfolge/Schenkung gerade bei kleinen und mittleren Unternehmen hieraus häufig steuerfrei möglich, insbesondere waren Betriebe mit nicht mehr als 20 Mitarbeitern von d
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