Warum Erbrecht? Das Vermögensrecht des Generationenwechsels in funktionaler Betrachtung

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.