Inheritance of Companies

The study of the problems of inheritance of an enterprise is carried out in accordance with the obvious delimitation of the concept of an enterprise in the current legislation. An enterprise, which is a legal entity, acts as a subject of civil relations. At the same time, an enterprise as a certain property complex is an object of subjective rights, an object of transactions and, therefore, is included in the inheritance mass. The necessity of state registration of the property complex is substantiated, only in this case the enterprise is an independent object of inheritance. The interests of the heirs in receiving an inheritance, increasing their property and the interests of preserving the enterprise as a property complex that serves as the basis for entrepreneurial activity are compared. As a result of the analysis of the conditions for recognizing the preemptive right to receive an enterprise on account of their inherited share, the entities named in the law are proposed to abandon the formal criterion, namely registration as an individual entrepreneur, in favor of criteria refl ecting the ability of a person to conduct business activities, manage an enterprise, that is take into account the experience and effi ciency of the heir’s entrepreneurial activities. Inheritance of an enterprise entails the fulfi llment of obligations to counterparties and other obligations arising from the use of this enterprise, regardless of the intentions of the heirs to conduct business activities. If there are no heirs who will conduct business activities, they can enter into a deal to alienate the enterprise. If the heirs do not intend to use or dispose of the enterprise, then this object must be excluded from the real estate register.