Insight
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Insight
Current development in the transfer of co-entrepreneurial shares subject to usufructuary rights
Jan-Eckhard Wegener outlines current developments in connection with the transfer of co-entrepreneurial shares subject to usufruct. Doubts raised in the recent past about the permissibility of such arrangements are defused on the basis of a letter of the Federal Ministry of Finance and an interesting approach in the literature.
in: Handelsblatt online, Steuerboard, August 18, 2021
