Partner’s status during the succession and transmission mortis causa the ownership of shares and equity interest

Abstract

Some issues on  succession in  the  status of  partner  are presented in  this  paper.  Firstly,  it is highlighted how  the  exercise  of the  status of partner  can be affected  by the  inheritance process  until the  partition of the  inheritance and  the final  adjudication takes  place,  taking   into  account that  the  transmission mortis causa  of  social  participations and  actions has  its  own  corporate  regulation. This specific   regulation requires  the  study of  the  possible   application of  the  rights  of preferential attribution and  right  of acquisition regulated  in  the  Civil Code and  the Capital  Companies Act,  respectively. The  second part  of  the  work  focuses on  the analysis of  these  rights,  their  application and  the  necessary conjunction  between both  of them in  the  different succession situations.