Legal Issues Arising From the Inheritance of an Individual Entrepreneur's Business

The subject of the article's research is problematic issues of the theory and practice of inheritance under the law of business, which was conducted by an individual with the status of an individual entrepreneur. The article analyzes the theoretical provisions and judicial practice on the fact of the existing mechanisms of inheritance by law of certain types of property, in particular, the property complex through which entrepreneurial activity was conducted. The provisions of the current Russian legislation on the specifics of the status of an individual entrepreneur and a legal entity, as well as the legal mechanisms of business inheritance in foreign countries, are compared. The problematic issues arising in the operational work of a business in the event of the death of an individual entrepreneur are considered. It has been revealed that there are no effective inheritance mechanisms for the property complex owned by an individual entrepreneur during his lifetime, through which the business was carried out, which would allow him to continue doing business promptly. The problem of the expediency of introducing the preemptive right to inherit certain types of property of an individual entrepreneur is being actualized by analogy with art. 1178 of the Civil Code of the Russian Federation. The paper also examines the possibility and procedure of inheritance of intellectual property rights, brand name rights and trademarks by heirs without the status of an individual entrepreneur. The article substantiates the need to consider the possibility of introducing an accelerated procedure for accepting inheritance if there is property in the inheritance estate through which a deceased individual who had the status of an individual entrepreneur conducted business.