Motywy przekazywania spadków rodzinnych w świetle badań własnych
Motives for Leaving Family Inheritance in the Light of Own Research

Summary/Abstract: Intergenerational transfers represent an important component of modern reality. Among them there are material transfers passed on posthumously, mostly to children and grandchildren, i.e. family inheritance. The latter are the subject of the presented article, which primary purpose is to identify the motives followed by those who wish to leave a family inheritance. The indirect objectives cover: presentation of the selected behaviour models of individuals in the context of leaving inheritance, determining the attitude of Poles towards passing on material posthumous transfers and drafting a statistical family portrait of the bequeather. The following research methods were used in the study: critical analysis of the subject literature, statistical and descriptive methods and also a diagnostic survey. The data needed for conducting analyses originate from the performed nationwide own surveys carried out in May 2017. Their results indicate that there is a well-established tradition of leaving inheritance in Poland – most respondents (51%) declare that they intend to pass on an inheritance to the younger generation, whereas many would like to do it, but their financial situation does not allow it (38%). The majority of future bequeathers are guided by the good of their own family while planning to leave an altruistic, retrospective, paternalistic or motivated inheritance by exchange, but there are also those who are aware that their unused assets, accumulated for old age, will become an accidental or precautionary inheritance.

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