Business succession in medium-sized and large family businesses has changed significantly in recent years. The changes in the economic and socio-political location factors for family businesses have been much discussed. However, changes in the legal and tax framework have also had a significant influence. For large family businesses in particular, for example, the inheritance tax law reformed in 2016 has a massive influence on how company shares are transferred today. Other factors, such as "move-proof corporate structures" or co-determination, are also playing a role. Rainer Kögel will shed light on these trends and changes in his presentation.

The lecture series has been an integral part of the WIFU calendar since 2009 and usually takes place three times per semester. The broad discussion of research results between different academic disciplines, professions and in business practice has a long tradition at WIFU, demonstrating that academic rigor and business relevance can complement each other and do not have to be played off against each other.

The event is not free of charge. Further information can be found on the WIFU Institute website.