Zarządca sukcesyjny – nowa instytucja w polskim prawie spadkowym

Abstract

From 1 January 2018 a new institution – succession management – is due to enter Polish inheritance law. The draft Act on succession management of 14 July 2017, addressing the enterprise of a natural person, meets the expectations of many business owners who have problems planning succession. The death of an entrepreneur under present legal conditions results in a number of complications, particularly in the areas of civil law and taxation. There are no current regulations allowing a smooth takeover of the economic activity by the heirs. Succession, oft en long-term, especially in the case of disputes between successors, creates a period of uncertainty as to the legal existence of an operating entity. Social needs in this area are therefore essential. The succession manager is responsible for managing the deceased entrepreneur’s assets to bring about a collision-free succession. The law regulates the rules governing the appointment and dismissal of the succession manager and the scope of his authority in the management of the enterprise. The introduction of such regulations into Polish law should be fully appreciated.