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Vermgensnachfolge
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Lars Zipfel untersucht die Grundlagen des Erbschaftsteuerrechts auf steueroptimale Vermgensbertragungen. Besonderes Augenmerk legt er dabei auf die Analyse von Unternehmensbertragungen den damit verbundenen Bewertungen und Begnstigungen gelegt. Der Analyse fr die Inanspruchnahme der erbschaftsteuerlichen Vorteile fr Unternehmensvermgen, insbesondere des Verwaltungsvermgenstests, des Lohnsummentests und der Behaltensvoraussetzungen folgt die Darstellung zahlreicher Gestaltungen.
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