Fundacje prywatne jako element liberalizacji polskich przepisów o spadkach. Refleksje na gruncie stanu prawnego republiki Austrii i księstwa Liechtenstein
Private foundations to liberalize polish inheritance rules. Remarks on the ground of legislations of the republic of Austria and the principality of Liechtenstein

Summary/Abstract: No regulation in the Polish legal order makes it possible to cumulate different kinds of assets for the succession planning purposes in a comprehensive enough and a safe way. Polish inheritance rules provide residents rather with a possibility to distribute assets in case of death than to establish a base for effective succession and for protection of family interests. These circumstances, together with geographical proximity of jurisdiction, which adopted institutions making it possible to cumulate assets for succession purposes, encourage Polish citizens to transfer capital abroad and to establish foreign vehicles, in order to create the effective succession planning structures. This effect is even more visible in the era of existing the freedoms of the European Union and European Economic Area, digitalization and globalization. This state causes losses for the Polish economy. In the Article the Author presents the essence of introducing private foundations into the succession planning structures, drafts private foundations rules in the Republic of Austria and the Principality of Liechtenstein as well as formulates de lege ferenda proposals for the Polish legislature. The Author stresses, basing on the example of the Republic of Austria, that when private foundations were introduction to the Polish domestic legal order, not only an outflow of the capital from Poland should be stopped, but also the inverted trend could be perceived.

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