{"id":679,"date":"2015-05-13T00:00:00","date_gmt":"2015-05-12T22:00:00","guid":{"rendered":"https:\/\/great-kare.185-125-174-66.plesk.page\/familieninterne-nachfolge-so-vermeiden-sie-fallstricke-2\/"},"modified":"2019-02-24T10:50:33","modified_gmt":"2019-02-24T09:50:33","slug":"family-internal-succession-so-you-avoid-traps-2","status":"publish","type":"post","link":"https:\/\/www.kern-unternehmensnachfolge.com\/en\/familieninterne-nachfolge-so-vermeiden-sie-fallstricke-2\/","title":{"rendered":"Family-inter\u00adnal succes\u00adsi\u00adon: How to avoid pitfalls"},"content":{"rendered":"<p><em>Eine eilig geplan\u00adte famili\u00aden\u00adin\u00adter\u00adne Nachfol\u00adge kann unter Umst\u00e4n\u00adden die Existenz eines Famili\u00aden\u00adun\u00adter\u00adneh\u00admens gef\u00e4hr\u00adden. Unser Autor Klaus-Chris\u00adti\u00adan Knuff\u00admann empfiehlt daher, bei der Nachfol\u00adge-Planung alle Themen offen anzuspre\u00adchen. Nur dann ist gew\u00e4hr\u00adleis\u00adtet, dass das Unter\u00adneh\u00admen sp\u00e4ter in seinem Bestand gesichert ist.<\/em><strong><br>\n<\/strong><\/p>\n<p class=\"bodytext\">Das Bundes\u00adver\u00adfas\u00adsungs\u00adge\u00adricht hat vor kurzem entschie\u00adden, dass die derzei\u00adti\u00adge Erbschafts\u00adsteu\u00ader\u00adre\u00adge\u00adlung verfas\u00adsungs\u00adwid\u00adrig ist. Die Bundes\u00adre\u00adgie\u00adrung wurde aufge\u00adfor\u00addert, bis zum 30.Juni 2016 \u00c4nderun\u00adgen am bisher g\u00fclti\u00adgen Gesetz vorzu\u00adneh\u00admen. Dies hat erheb\u00adli\u00adche Auswir\u00adkun\u00adgen f\u00fcr alle dieje\u00adni\u00adgen Unter\u00adneh\u00admer\/-innen, die bisher ihre Nachfol\u00adge f\u00fcr ihr Unter\u00adneh\u00admen nicht geregelt haben. Mancher Unter\u00adneh\u00admer sieht sich nun veran\u00adlasst, schnell eine famili\u00aden\u00adin\u00adter\u00adne Nachfol\u00adge und eine L\u00f6sung f\u00fcr sein Unter\u00adneh\u00admen zu finden. Dabei werden oft vorei\u00adli\u00adge Entschei\u00addun\u00adgen getrof\u00adfen. H\u00e4ufig werden bestimm\u00adte Famili\u00aden\u00admit\u00adglie\u00adder in der Abfol\u00adge bedacht, andere aber nicht oder nicht im gleichen Ma\u00dfe.<\/p>\n<h2 class=\"bodytext\">Hasti\u00adly planned inter\u00adnal family succes\u00adsi\u00adon can compli\u00adca\u00adte genera\u00adti\u00adon change<\/h2>\n<p class=\"bodytext\">So kann zwar der Unter\u00adneh\u00admer seine Wunsch\u00advor\u00adstel\u00adlung schon zu Lebzei\u00adten reali\u00adsie\u00adren und z.B. nicht alle seiner Nachkom\u00admen f\u00fcr die Unternehmens\u00adnachfolge bestim\u00admen. Er muss aber damit rechnen, dass die nicht ber\u00fcck\u00adsich\u00adtig\u00adten Erben sich sp\u00e4tes\u00adtens zum Zeitpunkt seines Ablebens mit der geschlos\u00adsen Erbre\u00adge\u00adlung nicht einver\u00adstan\u00adden erkl\u00e4\u00adren. Erbbe\u00adrech\u00adtig\u00adten, auch z.B. den angehei\u00adra\u00adte\u00adten Schwie\u00adger\u00adkin\u00addern, steht vom Gesetz her u. U. ein so genann\u00adter Pflicht\u00adteils\u00adan\u00adspruch zu. Dieser entspricht der H\u00e4lfte des jeweils gesetz\u00adli\u00adchen Erban\u00adspruchs. Der Pflicht\u00adteils\u00adan\u00adspruch ist zudem bei Forde\u00adrung in bar zu Verkehrs\u00adwer\u00adten zu leisten. Dies kann sehr schnell dazu f\u00fchren, dass ein Unter\u00adneh\u00admen in finan\u00adzi\u00adel\u00adle Schief\u00adla\u00adge ger\u00e4t, weil es inner\u00adhalb zu beach\u00adten\u00adder Fristen nicht in der Lage ist, die notwen\u00addi\u00adgen Barmit\u00adtel aufzu\u00adbrin\u00adgen. Infol\u00adge\u00addes\u00adsen verkau\u00adfen Firmen\u00adin\u00adha\u00adber h\u00e4ufig \u00fcberhas\u00adtet Verm\u00f6\u00adgens\u00adge\u00adgen\u00adst\u00e4n\u00adde wie zum Beispiel betriebs\u00adnot\u00adwen\u00addi\u00adge Immobi\u00adli\u00aden. Schlie\u00df\u00adlich nehmen Unter\u00adneh\u00admer dann vielfach Abstri\u00adche bei den Verkaufs\u00ader\u00adl\u00f6\u00adsen hin. Anderer\u00adseit sind Verm\u00f6\u00adgens\u00adwer\u00adte in der K\u00fcrze der Zeit dann nicht sinnvoll zu&nbsp; verwerten.<\/p>\n<h3>Timely succes\u00adsi\u00adon planning makes&nbsp;sense<\/h3>\n<p class=\"bodytext\">Um auch f\u00fcr solche Eventu\u00adal\u00adf\u00e4l\u00adle bei einer famili\u00aden\u00adin\u00adter\u00adne Nachfol\u00adge vorzu\u00adsor\u00adgen, empfiehlt es sich von allen Erbbe\u00adrech\u00adtig\u00adten sogenann\u00adte Pflicht\u00adteils\u00adver\u00adzich\u00adte unter\u00adzeich\u00adnen zu lassen. Dies gilt selbst dann, wenn inner\u00adhalb der Familie aktuell gro\u00dfe Einig\u00adkeit herrscht. Liegt ein solcher Verzicht auf dem Tisch kommen bisher nicht ge\u00e4u\u00dfer\u00adte Mi\u00dfstim\u00admun\u00adgen oder Gef\u00fch\u00adle der Benach\u00adtei\u00adli\u00adgung auf den Tisch. Es empfiehlt sich daher f\u00fcr jeden Unter\u00adneh\u00admer mit Beginn der Planun\u00adgen f\u00fcr eine zuk\u00fcnf\u00adti\u00adge Nachfol\u00adge dieses Thema offen anzusprechen.<\/p>\n<p class=\"bodytext\">Nur dann ist gew\u00e4hr\u00adleis\u00adtet, dass das Unter\u00adneh\u00admen sp\u00e4ter in seinem Bestand gesichert ist und auch nur dieje\u00adni\u00adgen das Unter\u00adneh\u00admen weiter\u00adf\u00fch\u00adren und an diesem betei\u00adligt sind, die der Erblas\u00adser als daf\u00fcr geeig\u00adnet empfin\u00addet. Hier kann eine profes\u00adsio\u00adnel\u00adle Media\u00adti\u00adon hilfreich sein, um letzt\u00adend\u00adlich den Fortbe\u00adstand des Unter\u00adneh\u00admens zu sichern.<\/p>\n<h4>Das k\u00f6nnte Sie auch interessieren:<\/h4>\n<p><a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/en\/webinars\/\">Free webinars on business succession<\/a><\/p>\n<p><a class=\"yoast-link-suggestion__value\" href=\"https:\/\/www.kern-unternehmensnachfolge.com\/en\/intra-family-business-succession\/\" target=\"_blank\" rel=\"noopener\">Inter\u00adview: Die inner\u00adfa\u00admi\u00adli\u00e4\u00adre Unternehmens\u00adnachfolge gut vorbereiten<\/a><\/p>\n<p><a class=\"yoast-link-suggestion__value\" href=\"https:\/\/www.kern-unternehmensnachfolge.com\/en\/the-cost-of-a-business-succession-or-a-successful-ma-project-2\/\" target=\"_blank\" rel=\"noopener\">The costs of a business succes\u00adsi\u00adon or an M<span class=\"amp\">&amp;<\/span>A project<\/a><\/p>\n<p><a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/en\/family-internal-business-succession-the-four-most-important-goals-2\/\">Family-inter\u00adnal business succes\u00adsi\u00adon: The four most important questions<\/a><\/p>\n<p><a href=\"https:\/\/www.kern-unternehmensnachfolge.com\/en\/important-questions-about-the-succession-of-a-company-pre-clear-2\/\">Clari\u00adfy important questi\u00adons about business succes\u00adsi\u00adon in advance<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Eine eilig geplante familieninterne Nachfolge kann unter Umst\u00e4nden die Existenz eines Familienunternehmens gef\u00e4hrden. Unser Autor Klaus-Christian Knuffmann empfiehlt daher, bei [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"iawp_total_views":0,"footnotes":""},"categories":[1],"tags":[3661,282,224,257,195,197,217,218,833,283,834,259,835],"class_list":["post-679","post","type-post","status-publish","format-standard","hentry","category-unternehmensnachfolge-2","tag-cta-ratgeber-allgemein","tag-deutsche-unternehmerboerse","tag-erbschaftssteuer","tag-erbschaftssteuerreform","tag-familienunternehmen","tag-generationswechsel","tag-generationswechsel-in-der-familie","tag-innerfamiliaerer-generationswechsel","tag-mediation-konfliktloesung","tag-nachfolgeplanung","tag-praxisbeispiele","tag-steueraenderungen","tag-steuern"],"taxonomy_info":{"category":[{"value":1,"label":"Unternehmensnachfolge"}],"post_tag":[{"value":3661,"label":"CTA: Ratgeber allgemein"},{"value":282,"label":"Deutsche Unternehmerb\u00f6rse"},{"value":224,"label":"Erbschaftssteuer"},{"value":257,"label":"erbschaftssteuerreform"},{"value":195,"label":"Familienunternehmen"},{"value":197,"label":"Generationswechsel"},{"value":217,"label":"Generationswechsel in der Familie"},{"value":218,"label":"innerfamili\u00e4rer Generationswechsel"},{"value":833,"label":"Mediation &amp; 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