FAMILY BUSINESS LAW
The Chair of Family Business Law represents the juristic pillar of WIFU’s transdisciplinary research concept. Family business law is a relatively new legal field. The existence of family business law as a legal discipline in its own right is disputed in traditional jurisprudence. This is because the law itself does not recognise the term ‘family business’, so there are no express legal consequences to the existence of a family business at any point. But despite this, a family business is very particular from a legal viewpoint. Looked at from the point of view of civil law, the linkage between family and business interests impacts on how the company is treated legally. Firstly this is because the family business law cuts across different legal fields, and that itself is unique. Secondly, it is a subject that entails legal questions of its own, ones that only arise in this form in family businesses. And finally, the general instruments of civil law can be influenced by the particularities of family businesses.
Apart from that, the inclusion of family members in a business has far-reaching tax law consequences which constantly occupy these businesses, beyond the matter of succession itself. All of the developments in legislation, judicature and financial administration have to be monitored and legally tested. This is why WIFU aims, at its Department of Law for Family Businesses, not only to research the doctrines of family business law in full, but to make a continued contribution to the legal practice of family businesses in view of the ever-changing legal landscape.
- Family and inheritance law
- Commercial and company law
- Moot Court on Business Law
- Succession in family businesses
- Legal principles of family business
- Tax law in family businesses
- Private Economic Law
Prof. Dr. Christoph Schreiber
Phone: +49 2302 926 515
Since June 1, 2019, Prof. Dr. Christoph Schreiber holder of the WIFU endowed chair for family business law. From 2000 to 2005 he studied law at the Christian-Albrechts-Universität in Kiel. After the first state examination in law, he worked as a research assistant at the local institute for economic and tax law and received his doctorate in 2007 from the law faculty of the Westphalian Wilhelms University in Münster. The second state examination in law was completed by Prof. Dr. Schreiber in Hamburg in 2009 and continued his research at the Institute for Business and Tax Law in Kiel. From 2014 to 2019 he was academic advisor at the chair for tax law at the Friedrich-Alexander-Universität Erlangen-Nürnberg. His habilitation took place in February 2017 (venia legendi: civil law, tax law, commercial and company law, civil procedural law). In the winter semester 2017/2018 he took over the representation of the chair for law in family businesses at the Witten/Herdecke University.
Focus of work, research and interests:
- Corporate law
- Tax law, especially corporate tax law
- Civil law
- Civil procedural law
- Schreiber, C. (2018): Die Mitunternehmerstellung des persönlich haftenden Gesellschafters. In: Fischer, M.; Geck, R. & Haarmann, W. (editors): Zivilrechtliches Ordnungsgefüge und Steuerrecht, Festschrift for Georg Crezelius. Otto Schmidt Verlag: Cologne, p. 207-219.
- Schreiber, C. (2017): Konzernrechtsfreie Kontrolle. Zivilrechtliche Möglichkeiten der Einflussnahme auf die Geschäftsführung der GmbH. Mohr Siebeck: Tübingen (habilitation dissertation).
- Schreiber, C. (2014): Die Gesellschafterhaftung für existenzvernichtende Eingriffe im Zivil- und Ertragsteuerrecht. In: Der Konzern 2014, p. 435-449.
- Schreiber, C. (2011): Nichtigkeit und Gestaltungsrechte. Zur Dogmatik der Doppelwirkungen im Recht. In: Archiv für die civilistische Praxis, Vol. 211, No. 1, p. 35-57.
- Schreiber, C. (2008): Die Haftung des Vollstreckungsgläubigers im internationalen Zivilrechtsverkehr. Duncker & Humblot: Berlin (dissertation).
You will find detailed information at:
CURRENT RESEARCH PROJECTS
- The latest developments and configurations in tax law
- Minors as shareholders in family businesses
- Entrepreneurial partnership in family businesses
- Securing legacies in the long-term
- General clauses in civil law for family businesses