Contratti inter vivos con effetti post mortem nella successione dell’impresa

Di Marta Cenini -

The business succession presents difficulties due to the presence in Italian law of the prohibition of succession agreements and other mandatory principles such as the protection of forced heirs (including those who came after the agreements) and the principle that assets must be valued at the time of the opening of the succession. The so-called inter vivos contracts with post-mortem effects, which also include trust with the function of succession planning and company charter providing for inheritance clauses, only partly helps remedy these problems. The category thus appears useful, but does not solve the problems of business succession.