Inheritance of a sole owner of the capital of Ltd. Cover Image

Наследяване на едноличния собственик на капитала на ЕООД
Inheritance of a sole owner of the capital of Ltd.

Author(s): Ani Kaneva
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Институт за знание, наука и иновации ЕООД
Keywords: Sole ownership Limited Liability Company; company share; inheritance of a company share; heirs; retroactive effect of accepting an inheritance

Summary/Abstract: The report is about „Inheritance of a sole owner of the capital of Ltd.” At the beginning the report is about the legislative positions on the matter - where, how and to what extent the rules of inheritance of company shares are regulated and also in particular, whether membership is inheritable. I draw attention to to the way of continuing the activity of the company and which persons have the legal capacity to continue it. Further on in the presentation, the issue of the retroactive effect of accepting an inheritance, the composition of which contains company shares, is also touched upon

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