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DKUM
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Title:
Dedovanje podjetniškega premoženja - analiza sodne prakse : magistrsko delo
Authors:
ID
Brezočnik, Nina
(Author)
ID
Kraljić, Suzana
(Mentor)
More about this mentor...
Files:
MAG_Brezocnik_Nina_2024.pdf
(871,78 KB)
MD5: A289E45971152F9DC45DC461DCD1819D
Language:
Slovenian
Work type:
Master's thesis/paper
Typology:
2.09 - Master's Thesis
Organization:
PF - Faculty of Law
Abstract:
V magistrski nalogi je predstavljena problematika dedovanja podjetniškega premoženja. Dedovanje omogoča prenos premoženja, pravic in dolžnosti zapustnika na dediče na podlagi zakona ali oporoke. Predmet dedovanja so lahko nepremičnine, premičnine, denar in dolgovi, deduje pa se lahko tudi podjetniško premoženje. Dedovanje podjetniškega premoženja in premoženjskih pravic je prehod premoženja umrlega podjetnika, s katerim je zapustnik opravljal pridobitno dejavnost, pa tudi prehod premoženja zapustnika v osebni ali kapitalski družbi v obliki deleža ali delnic na pravnega naslednika zapustnika. Pri tem se prepletata gospodarskopravna in dednopravna ureditev, ki lahko povzročita različne pravne izzive. Nasledstvo družinskih podjetij je kompleksen proces, ki zahteva pravočasno in premišljeno načrtovanje za zagotavljanje kontinuitete podjetja. Podjetnik mora pravočasno sprejeti odločitev o prenosu podjetja na naslednike, kar lahko vključuje pripravo oporoke. Dediči, kot so zakonec, zunajzakonski partner in potomci, imajo pri dedovanju ključno vlogo. Pravilno načrtovanje dedovanja lahko omogoči revitalizacijo podjetja, oblikovanje svežih idej ter krepitev položaja podjetja na trgu. Skrbno načrtovanje prenosa podjetja je bistveno za dolgoročno uspešnost družinskega podjetja.
Keywords:
dedovanje podjetniškega premoženja
,
del podjetja
,
osebne družbe
,
kapitalske družbe
,
poslovni delež
,
smrt podjetnika
,
dediči
,
skupno premoženje
,
posebno premoženje
Place of publishing:
Maribor
Place of performance:
Maribor
Publisher:
N. Brezočnik
Year of publishing:
2024
Number of pages:
1 spletni vir (1 datoteka PDF (51 str.))
PID:
20.500.12556/DKUM-89133-c28934a4-18a5-6ec4-2f56-935f27360eff
UDC:
347.65(043.3)
COBISS.SI-ID:
206254083
Publication date in DKUM:
04.09.2024
Views:
75
Downloads:
126
Metadata:
Categories:
PF
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Vancouver
:
BREZOČNIK, Nina, 2024,
Dedovanje podjetniškega premoženja - analiza sodne prakse : magistrsko delo
[online]. Master’s thesis. Maribor : N. Brezočnik. [Accessed 22 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=89133
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Licences
License:
CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:
http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:
The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:
17.06.2024
Secondary language
Language:
English
Title:
Inheritance of company property - analysis of case law
Abstract:
The Master's thesis deals with the inheritance of business assets. Succession allows for the transfer of the deceased's property, rights and duties to heirs by operation of law or by will. The objects of inheritance may include immovable property, movable property, money and debts, but also business assets. Inheritance of business property and rights in property consists in the transfer of the property of the deceased entrepreneur in the course of which the deceased carried on a gainful occupation, as well as the transfer of the property of the deceased in a partnership or limited company in the form of a share or shares to the deceased's successor in title. This involves an interplay of commercial and succession law, which may give rise to various legal challenges. Succession of family businesses is a complex process that requires timely and thoughtful planning to ensure the continuity of the business. The entrepreneur needs to take a timely decision to transfer the business to successors, which may include the preparation of a will. Heirs such as spouse, cohabiting partner and descendants play a key role in succession. Proper succession planning can revitalise the business, generate fresh ideas and strengthen the company's position in the market. Careful succession planning is essential for the long-term success of the family business.
Keywords:
inheritance of company property
,
part of a company
,
partnerships
,
limited companies
,
business share
,
death of an entrepreneur
,
heirs
,
community property
,
special property
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