Der Stimmbindungsvertrag Im Borsennotierten Familienunternehmen: Das Spannungsverhaltnis Zwischen Der Sachlichen Steuerbefreiung Nach 13a, 13b Erbstg

»Voting Agreement in a Listed Family Business. The Tense Relationship between the Tax Exemption under Sec. 13a and 13b of the German Inheritance Tax Act and Mandatory Offer under Sec. 35 (1) and (2) of the German Securities Acquisition and Takeover Act«: The conclusion of a voting agreement in a listed family business may result not only the tax exemption under Sec. 13a and 13b of the German Inheritance Tax Act, but also a mandatory offer under Sec. 35 (1) and (2) of the German Securities Acquisition and Takeover Act. This thesis provides suggestions to enable practitioners to better coordinate that these two legal consequences do not coincide. In addition, a reform of the tax exemption under Sec. 13b (1) No. 3 of the German Inheritance Tax Act is proposed.