Dedovanje poslovnega deleža

Prislan, Eva (author), Žnidaršič Skubic, Viktorija (mentor)

Podjetništvo je temelj današnjega gospodarstva. Število ustanovljenih gospodarskih družb iz leta v leto narašča, s tem pa se veča tudi število podjetnikov. Podjetniška dejavnost ni vezana na osebo podjetnika in se ne konča z njegovo smrtjo. Številni podjetniki dosežejo uspeh in ugled skozi vrsto let in si skozi več generacij ustvarijo svoj prostor na trgu, zato je zelo pomembno, kako je v pravnem sistemu urejeno dedovanje po zapustniku podjetniku. Ključna naloga dednega prava je, da doseže primerno ravnovesje med pravicami podjetnikovih upnikov in poslovnih partnerjev ter pravicami njegovih dedičev. Vedno bolj se zavedamo pomena podjetništva za nacionalno gospodarstvo, zato je pomembno, da smrt zapustnika čim manj obremeni gospodarsko družbo, da lahko naprej posluje in s tem povzroči čim manjšo izgubo za gospodarstvo. Ključna pravna vira za preučevanje dedovanja poslovnega deleža sta Zakon o dedovanju (ZD) kot splošni zakon in Zakon o gospodarskih družbah (ZGD-1) kot specialni predpis. Slednji deli gospodarske družbe na osebne in kapitalske, posebna oblika gospodarskih subjektov pa je tudi podjetnik posameznik. Podjetnik posameznik ni gospodarska družba in nima pravne osebnosti, zato s smrtjo podjetnika praviloma preneha. Posledice smrti podjetnika pri osebnih družbah so precej drugačne kot pri kapitalskih, kar se odrazi tudi v dednopravnih vprašanjih. Za vse gospodarske družbe v našem sistemu velja numerus clausus ali omejeno število pravnoorganizacijskih oblik, v katerih lahko gospodarske družbe nastopajo v pravnem prometu. Osebne družbe po ZGD-1 so družba z neomejeno odgovornostjo, komanditna družba in dvojna družba ter s smrtjo družbenika praviloma prenehajo. Kapitalske družbe pa so delniška družba, komanditna delniška družba in evropska delniška družba (SE) ter s smrtjo družbenika delničarja ne prenehajo. Dedovanje po zapustniku podjetniku je lahko oporočno ali po zakonu, a je za usodo družbe zelo dobrodošlo, da zapustnik z oporoko določi dediča, ki bo nadaljeval s podjetniško dejavnostjo.

• Language: Slovenian
• Keywords: dedovanje poslovnega deleža, smrt podjetnika, gospodarske družbe, smrt družbenika, dediči po zapustniku podjetniku
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2017
• PID: 20.500.12556/RUL-96438
• COBISS.SI-ID: 15817553
• Publication date in RUL: 02.10.2017

Secondary language

• Language: English
• Title: Inheritance of a business share

Abstract

Entrepreneurship is the foundation of today's economy. The number of established companies is increasing year by year and thus the number of entrepreneurs increases. Entrepreneurial activity is not linked exclusively to the entrepreneur and does not end with his death. Many entrepreneurs are working on their reputation for many years and gain it over several generations, so it is very important how the legal system regulates inheritance by the entrepreneur. The key task of the inheritance law is to achieve an appropriate balance between the rights of entrepreneur's creditors and business partners and the rights of his heirs. We are more and more aware of the importance of entrepreneurship for the national economy and it is getting more and more important that the death of the entrepreneur leaves as small burden on the company as possible, so the company can operate on. The key legal sources for the study of inheritance of a business share are the Inheritance Act as a general law and the Companies Act as a special regulation. Companies Act divides companies into personal companies, capital companies and the specific form of an entrepreneur individual as a natural person. Entrepreneur is not a legal person, therefore the death of entrepreneurs usually causes the end of entrepreneurial activity. The consequences of the death of a partner in personal companies are quite different from the consequences of the death of a partner in capital companies, which is also reflected in heredity legal issues. For all companies in Slovenian legal system there is a limited number of legal organizational forms in which companies can engage in the market. In personal companies according to the Companies Act the death of a partner causes, as a rule, a termination of the company. The capital companies do not cease with the death of a shareholder. The inheritance by the deceased entrepreneur may be legal inheritance or inheritance by the testator 's will. For the company's fate, it is very welcome that the inheritance of a business share is determined by the will. The testator knows the best who will continue with the entrepreneurial activity and run the business.

• Keywords: inheritance of business share, death of an entrepreneur, company, death of a partner of the company, heirs to the entrepreneur