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Christian M. König

Die Stiftung als Instrument der Nachlassplanung

Eine Untersuchung de lege lata zur Stellung der Stiftung im Kontext des deutschen Pflichtteilsrechts mit Überlegungen de lege ferenda im Lichte des novellierten österreichischen Pflichtteilsrechts
[Using Foundations as Estate Planning Tools. A Study de lege lata on the Foundation in German Compulsory Portion Law with Considerations de lege ferenda in Light of Austria's Amended Law.]
2018. XXII, 339 pages.
Studien zum Privatrecht (StudPriv) 82
DOI 10.1628/978-3-16-156225-9
Published in German.
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Summary
Christian M. König examines the potential that foundations offer for planning estates in German law of compulsory portion. Increasing demand for substantial assets to be protected following an individual's death has prompted this study, in which the author gives a detailed overview of the relevant case law and legal literature, evaluating the various options for using foundations in estate planning, whilst also outlining their limitations.

Studien zum Privatrecht (StudPriv)