The manual offers a comprehensive and well-founded examination of the subject from a practitioner's perspective. It addresses all questions related to business succession in the relevant areas of law, including civil law and tax law, specifically inheritance tax, income tax, property transfer tax, value-added tax, and trade tax. The topics of anticipated inheritance and succession in the inheritance process are also explained.

In addition to presenting the legal situation, the work emphasizes its own coherent solutions and persuasive arguments. The standard for the content and depth of the explanations is always practical relevance. This is ensured by the editor and the author team. The editor is well-acquainted with the issues of business succession due to his daily work and skillfully compiles the contributions. Each topic is also addressed by experts in the field.

A clear, thematically thought-out structure facilitates the finding of relevant explanations. A section with forms assists in practical implementation.