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unconstitutional removal of a partner from a society

found in many social contracts are clauses that govern the resignation of a member of a society. This may be the case if a partner is being excluded from a society or if you do not want instead of following legitimate heirs inherited the Share will receive a severance payment. As regards the amount of the then payable by the Company to severance pay include most of association rules designed to avoid a confrontation over the disputed amount of the settlement. In many cases, the value of compensation for the so-called Stuttgart method is determined, however, is often only the book value of equity as the value set for the settlement. In other cases, the value is to be determined under a management accounting principles and to obtain its business valuation. Is in these cases, the value of the settlement on the lower level (comparable market value), then according to the prevailing opinion in the civil law and tax law and literature is not probable that a gift made when a shareholder because of a distinction to each one of the partner company contract control of the company by the agreed severance pay and not the market value of the shareholding meets. Because of the 31 December 2008 applicable to inheritance tax and gift tax rules triggered a such compensation no inheritance tax or gift tax burden from where the value did not remain below the value for the so-called Stuttgart method. Under the new law of inheritance tax and the 31 now to be taken into account as a tax value of the value of a retirement December 2008, however, can lead to a significant tax burden. If a partner no matter what reason the company and receives a severance payment under sub-value, are the difference between the value of compensation and the value as part of inheritance or gift tax enrichment of the remaining shareholders or the company. It is therefore necessary to adapt the company contracts to the effect that to avoid the inheritance or gift tax, the severance clauses adapted to the new system will have. The then generally incompatible higher severance payments often do not lead to a liquidity problem for the portable company whose adverse consequences could be possibly reduced by a repayment clause. In addition, can be thought of clauses that provide for a possible inheritance or Schenkungssteuertragungslast.