Sposoby przeprowadzenia sukcesji przedsiębiorstw rodzinnych
Ways of Conducting Succession Family Enterprises

Author(s): Patrycja Zdanowicz-Pastuszak
Subject(s): Business Economy / Management
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: inheritance; succession; family foundation
Summary/Abstract: The subject of the elaboration are the methods of organizing the succession of a family enterprise in the Polish economy and in selected foreign economies, with particular emphasis on the Act on Succession Management, which came into force on November 25, 2018, and the planned changes establishing a family foundation. The succession of an enterprise, that is the transfer of all rights and obligations to its successors, is an important and current topic for entrepreneurs who started it over 20 years ago. The Act on Succession Management, which entered into force more than two years ago, only partially addresses the problems of entrepreneurs, as it regulates the principles of running a business after the death of a natural person running a sole proprietorship, leaving larger enterprises beyond its subjective and objective scope. The justification for the introduction of this regulation was the recognition that under the then legal status, maintaining full continuity of the company’s operations was practically impossible. The publication and discussion of the bill on the family foundation, which, as announced by the project initiator, is to minimize the risk of unsuccessful succession and guarantee the continuation of business activities of all enterprises, should be assessed positively.

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