Nabycie powiernicze ogółu praw i obowiązków w spółce osobowej – skutki podatkowe
Fiduciary transfer of partner’s rights and obligations in a partnership – the tax consequences

Summary/Abstract: Custody agreements for the acquisition of the rights and obligations of partnerships are increasingly being traded. Conclusion of this type of contract depends on the content of the contract of the company. The article presents the tax implications of trusteeship for the trustee and trustee. To this end, an analysis was made of the tax consequences of events typical of custodial activities and the tax liability of contracting parties.

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