Polish Draft Law on “Family Foundations”

Rafał Adamus

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Vydanie vedeckého časopisu číslo 2022-01
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  • Typ dokumentu: časopis
  • Typ príspevku: štúdia
  • Jazyk príspevku: angličtina
  • Publikované: 31. 3. 2022
  • Formát súboru: PDF
  • Veľkosť súboru: 630 kB

In: Societas et iurisprudentia • 2022 • ročník 10 • číslo 1 • strany 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

Bibliografická citácia

ADAMUS, R. Polish Draft Law on “Family Foundations”. Societas et iurisprudentia [online]. 2022, roč. 10, č. 1, s. 19-35 [cit. 2020-01-01]. ISSN 1339-5467. Dostupné na: https://doi.org/10.31262/1339-5467/2022/10/1/19-35.