Umowy dotyczące spadku obejmującego przedsiębiorstwo rodzinne na przykładzie rozwiązań hiszpańskich
The agreements as to family business succession based on the example of Spanish solutions

Summary/Abstract: The present article addresses the issues relating to the agreements as to family business succession with a particular focus on the Catalan law pertaining thereto. The paper first identifies certain general difficulties that result from lack of official „family business” definition, both at the national and international levels. Then, briefly explains the specificity of the Spanish legal system, that is particularly visible from the perspective of inheritance law, the systems of which Spain has as many as seven, including Catalan, which is of particular interest in the present article. The paper then moves to the family protocol — an institution whose task is to fully and comprehensively assist family enterprises in arranging both internal and external relations with third parties. Then the special attention is devoted to the heretament and pacte successori d’atribució particular as examples of succession agreements in Catalan law. The admissibility of the succession agreements, as discussed by the author, is closely related to the continuity of family businesses. It is considered an appropriate measure to guarantee their integrity and intergenerational transfer. Therefore the author suggests that the Polish legislator should not cease looking for institutions that would support entrepreneurs in the process of inheritance planning.

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