In 2021, the Polish authorities published a draft Act on Family Foundations. This new legal construct, created as a combination of solutions functioning in various European countries, is aimed at facilitating succession into Polish family businesses. In addition, due to preferential taxation, it may turn out to be an attractive alternative for families from other Central and Eastern European countries. The purpose of this article is to summarise the most important, currently available information about the draft of the new law.
Tomasz Krzywański, The new Polish family foundation: legal framework and tax considerations, Trusts and Trustees, https://doi.org/10.1093/tandt/ttac038. Published 25 April.