Механізми планування на випадок смерті учасника товариства з обмеженою відповідальністю

Abstract

У статті виявлено та проаналізовано механізми планування на випадок смерті учасника товариства з обмеженою відповідальністю (заповіт, спадковий договір, статут юридичної особи). Зауважено, що кожен з окреслених механізмів має свої недоліки та переваги.

The author of the article has identified and analyzed planning mechanisms in case of the death of a limited liability company’s member (last will and testament, hereditary contract, articles of association). It has been noted that each of the outlined mechanisms has its own disadvantages and advantages. Last will and testament are recognized as the classical disposition of property method in case of a death. It has been offered to make such a special disposition in the last will and testament as the appointment of the last will and testament’s executor. The executor of the last will and testament is empowered under the general title of law, in particular, to take measures to protect the inherited property and manage the inheritance. This entity can take actions to manage a share in the charter capital of the deceased member both independently and by entering into a hereditary supervision contract with another person. A limited liability company’s member can enter into hereditary contract and transfer own share in the charter capital to an acquirer. The norms of contract law, but not of inheritance law are applied in case, if the ownership of a share is transferred under the hereditary contract. Due to this the acquirer must only have the fact of the alienator’s death in order to acquire the ownership right to such an object; the provisions of the Civil Code on terms for acceptance of inheritance and the rules regarding registration of its rights are not applied; persons endowed with the right to a compulsory share in the inheritance cannot apply for a share in the charter capital of the company; such a share is not divided in case of a plea for the inheritance of several lawful heirs of the deceased member. Finally, the legal consequences of the death of a limited liability company’s member can be contained in the articles of association as a regulator of hereditary legal relations. Such consequences are primarily related to the disposition of a share in the charter capital of the company until the moment of inclusion of lawful heirs into the Board of Members and cannot change the imperative rules of inheritance defined in Book 6 of the Civil Code. The author has argued that a corporate agreement is not a planning mechanism in case of the death of a limited liability company’s member.

В статье проанализированы механизмы планирования на случай смерти участника общества с ограниченной ответственностью (завещание, наследственный договор, устав юридического лица). Замечено, что у каждого из очерченных механизмов есть свои недостатки и преимущества.