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AUC IURIDICA, Vol 70 No 3 (2024), 171–186
Rules on Family Enterprise in Czech Law
Martin Janků, Karel Marek
DOI: https://doi.org/10.14712/23366478.2024.144
published online: 10. 09. 2024
abstract
For more than two decades the family business enterprises of the first generation (generation of founders) are more and more dominant in the category of today’s Small and Medium-sized Enterprises in the Czech Republic. The necessary legal background defining the legal relationships and rights of all participating persons was, however, limited to general provisions in the Commercial Code that hasn’t solved many of the problems associated thereto. Only in 2012, the new Czech Civil Code, Act. No 89/2012 Sb., introduced the institute of a family enterprise as a completely new institute in Czech Civil law. The present paper aims to analyse the key rules of the existing legal regulation, focusing on significant aspects of the institute in the context of commercial law and family law, as well as to highlight the potential weaknesses in the regulation itself.
keywords: family enterprise; family member; involvement in the operation of family enterprise; profit share and property gains
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