Abstract
Abstract In January 2023, the Polish parliament passed the Act on the Family Foundation. After years of using private foundations in other European countries, Polish entrepreneurs finally have a domestic tool created for family succession. The purpose of the article is to assess, with a comparative approach, how the Polish legislator managed to regulate this institution against well-established solutions from other European countries. This article describes how the foundation operates and focuses on tax and international aspects of the new foundation law.
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