Zusammenfassung
In diesem Kapitel werden Sie zunächst erfahren, wie Entscheidungsprozesse in Familienunternehmen vollzogen werden. Die Möglichkeiten, in Unternehmen zu entscheiden, werden juristisch über die Inhaberschaft konstituiert. Anders formuliert: Nur derjenige, dem Anteile des Unternehmens gehören, kann die damit verbundenen Rechte wahrnehmen; er oder sie hat jedoch auch die damit einhergehenden Verpflichtungen zu erfüllen.
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Notes
- 1.
Vgl. nachfolgend Habig und Bernighaus (2004).
- 2.
Mitglieder mit Sitz in Deutschland sind beispielsweise die Friedrich Schwarze GmbH & Co. KG (gegr. 1664) oder die Möllergroup GmbH & Co.KG (gegr. 1730).
- 3.
Neben dem Liquiditätsabfluss ist die Bewertung des Unternehmens in Scheidungsfällen vielfach der größte Zankapfel, denn es gibt keine gesetzlich vorgeschriebene Bewertungsmethodik für solche Fälle. Vgl. hierzu Felden (1996).
- 4.
Wobei es die Wahrscheinlichkeit einer familieninternen Nachfolge im Management erhöht, wenn das erstgeborene Kind männlich ist (vgl. Bennedson et al. 2007).
- 5.
In einem Drittel aller Familienunternehmen arbeiten beide Ehepartner gemeinsam mit (Fitzgerald und Muske 2002).
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Felden, B., Hack, A., Hoon, C. (2019). Funktionen und Positionen in Familienunternehmen. In: Management von Familienunternehmen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-24058-5_6
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