Law

Anatol Dutta

Warum Erbrecht?

Das Vermögensrecht des Generationenwechsels in funktionaler Betrachtung

[Why Succession Law? The Intergenerational Transfer of Wealth and Its Law in Functional Perspective.]

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Published in German.
Mechanisms such as private foundations and dynastic trusts increasingly allow owners to remove the intergenerational transfer of their wealth from the scope of succession law. Anatol Dutta explores whether the law of succession (including inheritance tax law) can serve any meaningful purpose for society, the economy and families if the succession law model of the State is at disposal of the individual. Additionally, he considers how potential purposes of succession law can be protected by limiting the power of the individual to tie up his property.
Mechanisms such as private foundations and dynastic trusts increasingly allow owners to remove the intergenerational transfer of their wealth from the scope of succession law. Anatol Dutta explores whether the law of succession (including inheritance tax law) can serve any meaningful purpose for society, the economy and families if the succession law model of the State is at disposal of the individual. Additionally, he considers how potential purposes of succession law can be protected by limiting the power of individuals to tie up their property.
Authors/Editors

Anatol Dutta ist Inhaber des Lehrstuhls für Bürgerliches Recht, Internationales Privatrecht und Rechtsvergleichung an der Ludwig-Maximilians-Universität München.

Reviews

The following reviews are known:

In: Juristenzeitung — 2015, 1153 (Reinhard Zimmermann)
In: Stiftung & Sponsoring (SuS) — 2015, Heft 5, 50
In: Anleger-Beteiligungen.de — http://www.anleger-beteiligungen.de/index.php?id=147#c1903 (11/2014)
In: Zeitschrift d.Savigny-Stiftung für Rechtsgeschichte (Germanistische Abteilung) — 2016, 627–628 (Jürgen Dinkel)
In: Zeitschr.f.Gemeinschaftsprivatrecht (GPR) — 2015, 48 (Christian Baldus)
In: Fachbuchkritik.de — http://www.fachbuchkritik.de/html/warum_erbrecht.html (06/2014)
In: Mitteilungen d. Bayerischen Notarvereins — 2015, 23–24 (Alexander Krafka)
In: FAZ — 10. September 2014, S. 10 (Peter Rawert)
In: Fachbuchjournal — 2014, Heft 5, 90–91 (Bernd Müller-Christmann)
In: Zeitschrift für das gesamte Familienrecht (FamRZ) — 2015, 388 (Tobias Helms)
In: Revue de droit international et de — 2015, 428–431 (A. Kohl)
In: ErbR Zeitschrift für die gesamte erbrechtliche Praxis — 2015, Heft 1, XII (Thomas Wachter)
In: Rabels Zeitschrift für ausländisches und internationales Privatrecht (RabelsZ) — 2015, 205–209 (Knut Werner Lange)
In: ErbR — 2014, 355 + 559–560 (Wolfgang Baumann)
In: Nederlands Burgerlijk Recht — 2014, 307 (E.H. Hondius)