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However certain types of “passive” activities apart from the latter, agricultural were now allow, which would allow her to multiply her wealth. Read in LEX From a family business to a corporation However, no less important are the provisions that provide for an exception to the general rule of legitim in the right to inheritance It was allow to modify the right to a reserv share by the possibility of waiving it, spreading it into installments, postponing the payment date or rucing its amount The Act assumes that when calculating the legitim, the inheritance of the founding fund of a family foundation made more than ten years ago, counting back from the opening of the inheritance, will not be add to the inheritance, unless the family foundation is the heir.

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Over foundations in Pol comparative legal notes de lege ferenda As not by Anita Pardej, legal adviser at MariaƄski Group law firm, the existing provisions on legitim in civil law are one of the most serious obstacles to the succession of a family Saudi Arabia Mobile Number List business. They mean that the part of the inheritance, which is an enterprise, may be divid among the heirs, this would not be conducive to preserving its substance In the legislation of many European countries, the legitim institution does not exist at all, different regulations, inheritance law , facilitate the inheritance of companies preserve their integrity comments the expert.

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Practical commentary Tax neutrality No less important are the tax facilitations that ensure the fiscal neutrality of the transfer of assets in the immiate family. An income tax exemption for foundation benefits is provid for beneficiaries who are Latest Bulk SMS founders members of their immiate family. Other beneficiaries will pay income tax at the rate of This is a completely new income tax rate, but much more favorable than the that would have to be paid when transferring large amounts. Under normal circumstances, you would also have to pay up to percent gift tax.

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