Inheritance Law

Elgar Encyclopedia of Family Business, Cheltenham, UK, Edward Elgar Publishing, Forthcoming

7 Pages Posted: 19 Apr 2023

See all articles by Marcelo Ortiz M.

Marcelo Ortiz M.

Universitat Pompeu Fabra; Universitat Pompeu Fabra - Barcelona School of Management; Barcelona School of Economics

Date Written: March 6, 2023

Abstract

Inheritance law is a family-oriented legal institution shaping how families transfer wealth across generations. This review discusses the main components of inheritance law (inheritance tax rate, and testamentary freedom), and how they impact business families. It also explores common strategies used by business families to mitigate the effects of inheritance law, such as family trusts and corporate ownership transactions. Finally, this review discusses the evidence of the effects of inheritance laws on business families and their impact on social inequality. Overall, this review provides a comprehensive overview of inheritance law and its implications for business families.

Keywords: Inheritance Tax, Business Family, Succession, Testament, Family Trusts.

Suggested Citation

Ortiz M., Marcelo, Inheritance Law (March 6, 2023). Elgar Encyclopedia of Family Business, Cheltenham, UK, Edward Elgar Publishing, Forthcoming, Available at SSRN: https://ssrn.com/abstract=4411372 or http://dx.doi.org/10.2139/ssrn.4411372

Marcelo Ortiz M. (Contact Author)

Universitat Pompeu Fabra ( email )

Barcelona
Spain

HOME PAGE: http://www.marceloortizm.com

Universitat Pompeu Fabra - Barcelona School of Management ( email )

Barcelona, 08005
Spain

Barcelona School of Economics ( email )

Ramon Trias Fargas, 25-27
Barcelona, Barcelona 08005
Spain

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