REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

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Tytuł: The New Polish Act on Family Foundations: A Comparative Study of Foundations in Poland and Other European Countries
Autorzy: Sokołowski, Marcin
Słowa kluczowe: economic activity
family foundations
Polish Act on Family Foundations
Polish charity foundations
Privatstiftungen
Stiftungen
Data wydania: 2025
Data dodania: 14-kwi-2025
Wydawca: Faculty of Law, University of Białystok; Temida 2
Źródło: Białostockie Studia Prawnicze, Vol. 30 nr 1, 2025, s. 109-123
Abstrakt: This article presents a new regulation on family wealth management recently adopted in Poland and compares it with the solutions adopted in relevant legislation in other states, particularly German-speaking countries, with a special focus on German law. This comparative analysis starts with a retrospective look at the development of regulations on foundations in Poland leading to the adoption of the Act on Family Foundations, and subsequently examines the regulations currently binding in Germany, Austria and Luxembourg, aiming at pinpointing the basic similarities as well as differences in the way foundations are approached by legislators in Poland and other European (mostly German-speaking) countries. It also points out the main difference that characterises Polish family foundations, which, rather than serving charitable purposes, are predominantly if not only intended to manage and preserve family wealth.
Afiliacja: Adam Mickiewicz University, Poznań, Poland
E-mail: msokolow@amu.edu.pl
URI: http://hdl.handle.net/11320/18194
DOI: 10.15290/bsp.2025.30.01.06
ISSN: 1689-7404
e-ISSN: 2719-9452
metadata.dc.identifier.orcid: 0000-0001-7403-5765
Typ Dokumentu: Article
metadata.dc.rights.uri: https://creativecommons.org/licenses/by-nc-nd/4.0/
Właściciel praw: © 2025 Marcin Sokołowski published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Występuje w kolekcji(ach):Białostockie Studia Prawnicze, 2025, Vol. 30 nr 1

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