Polish Draft Law on “Family Foundations”

Rafał Adamus

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Issue of Scientific Journal No. 2022-01
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  • Source Type: Journal
  • Document Type: Study
  • Document Language: English
  • Published on: 31. 3. 2022
  • File Format: PDF
  • File Size: 630 kB

In: Societas et iurisprudentia • 2022 • Volume 10 • Issue 1 • Pages 19-35 • ISSN 1339-5467

Abstract: This study concerns on the Draft Act on Family Foundations. This draft law is still in the course of legislative works, but it constitutes the basis for a lively discussion in Poland on its final structure. This paper presents the general concept of regulating family foundations in Poland with the most important aspects of the private-legal structure. The model relating to tax solutions remains beyond the scope of this text. The Bill on Family Foundations has a symbolic dimension, because if the legislator intends to implement it, it means that the development of economic relations in Poland has reached an appropriate high level.

Key Words: Civil Law; Family Foundation; Beneficiary; Founder; Estate; Poland.

ORCID: ORCID iDhttps://orcid.org/0000-0003-4968-459X

DOI: https://doi.org/10.31262/1339-5467/2022/10/1/19-35

URL: http://sei.iuridica.truni.sk/archive/2022/01/SEI-2022-01-Studies-Adamus-Rafal.pdf

Bibliographic Citation

ADAMUS, R. Polish Draft Law on “Family Foundations”. Societas et iurisprudentia [online]. 2022, vol. 10, no. 1, pp. 19-35 [cit. 2020-01-01]. ISSN 1339-5467. Available at: https://doi.org/10.31262/1339-5467/2022/10/1/19-35.