Polish Draft Law on “Family Foundations”

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.