Inheritance regimen of shares

Authors

  • Guillermo Auler Soto Pontificia Universidad Católica del Perú https://orcid.org/0000-0002-6059-4790

    Abogado. Máster of Laws por la Universidad de Duke. Profesor en la Maestría de Derecho de la Empresa de la Pontificia Universidad Católica del Perú (PUCP) (Lima, Perú) y de la Universidad de Lima (Lima, Perú). Socio Consejero en Santiváñ ez Abogados.
    Contacto: gauler@pucp.edu.pe

DOI:

https://doi.org/10.18800/themis.202302.004

Keywords:

Shares, Heirs, Stages, New shareholders, Corporations

Abstract

The purpose of this article is to provide the reader with an understanding of how the transfer of shares in companies, especially in corporations, takes place once the original owner has passed away, i.e., the transfer of shares in the inheritance regime; as well as the different problems and risks that may arise due to the lack of regulation in commercial matters on this specific figure.
For the analysis, reference is made to the different stages of the transfer and to other regulations that complement the legal solutions to these cases. Thus, the Civil Code and the different resolutions on registry area are analyzed, with the purpose of knowing the moment in which the heirs can effectively call themselves owners of the shares that correspond to them; this process goes through knowing the heirs of the estate of the deceased and subsequently, through the division and partition of the co-ownership that arises on the shares.

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Published

2023-12-29

How to Cite

Auler Soto, G. (2023). Inheritance regimen of shares. THEMIS Revista De Derecho, (84), 69–84. https://doi.org/10.18800/themis.202302.004

Issue

Section

Temas societarios