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Andreas Buhrandt

Family businesses are seen as cornerstones of the German economy and operate within the context, norms and regulations of German legislation. Chapter 4 asks several questions: What kind of business is regarded as a ‘family business’? How is the term ‘family business’ defined? Which one of the existing definitions is the correct one? Many researchers have spent much time dealing with these kinds of questions. By contrast, the German legislature issued its own definition of the term ‘family business’ in 2016. The definition is relevant not only for research purposes but also for the family businesses themselves, because it implies a tax concession for businesses which fulfil the legislator’s definition. The chapter covers the German legislator’s definition of the term ‘family business’, the resulting tax exemptions and their inconsistencies.

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Friederike Welter , David Urbano, Turki Alfahaid, Abdullah Aljarodi, Elsa Breit, Andreas Buhrandt, Débora de Castro Leal, Sina Feldermann, Jonas Janisch, Philipp Köhn, Tatiana Lopez, Anne Löscher, Anna Müller, Max Paschke, Philipp Julian Ruf, Julia Schnittker and Christine Weigel

What does relevance and impact in entrepreneurship mean, why should we care about making research relevant especially as early career researchers and which challenges do researchers face in order to realise impactful and relevant research? These are the questions raised in Chapter 1. The discussion helps us to understand and to distinguish the concepts of relevance and impact. Early career and leading researchers reflect on their tasks in both academic and non-academic worlds and are critically re-thinking the current ways of defining scholarly impact through well-known measurements. The authors suggest the encouragement of research that is meaningful for different target groups such as practitioners, academic organisations and wider society.