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In previous articles, we have outlined the advantages of establishing a family foundation, the scope of business activities permitted for foundations, and tax issues. Now we turn to the rights and obligations of persons involved in the operation of a family foundation. The foundation operates through its bodies (management board, supervisory board, and assembly of beneficiaries), but it cannot be established and function without the founder and beneficiaries. The Family Foundations Act regulates the tasks and powers of all of these entities, giving the founder relatively wide latitude to set the rules for the foundation’s bodies in the statute. This allows these policies to be tailored flexibly to suit the foundation’s operations and purposes.

In just a few days, it will be possible to carry out intergenerational succession in Polish companies through the vehicle of a family foundation. This new legal entity is designed to meet the needs of business owners, who until now have been condemned to relatively limited choices under general provisions, or could choose foreign jurisdictions to set up a family foundation (e.g. in Austria, Liechtenstein, Malta, or the Netherlands).

The Family Foundations Act, entering into force on 22 May 2023, introduces the family foundation into Polish law as a new legal entity designed for collecting property and managing assets in accordance with the founder’s will and paying benefits to beneficiaries. Therefore, the objectives of a family foundation are different from those of existing foundations, which are non-governmental organisations operating for public benefit and not for profit.

Construction of a waste incineration plant is a complex undertaking. The investor must meet a number of regulatory requirements and obtain the relevant administrative decisions, including the building permit and the environmental decision preceding it. These can be obtained only if the project complies with the local zoning plan. In this context, it is often questioned whether an incineration plant can be built on land zoned for manufacturing.

Environmental inspectors in Poland are stepping up inspections of stores for compliance with the Combatting Food Waste Act. In doing so, they point to shortcomings regarding not only the proper distribution of the fee for wasted food and the implementation of educational campaigns, but especially the understanding of the definition of food waste. In many cases, the inspectors are wrong, as the administrative courts have begun to recognise.

The EU legislative process related to adoption of key legal acts under the “Fit for 55” package is coming to an end. One of its elements is gradual integration of the maritime transport sector into the EU greenhouse gas emissions trading system (EU ETS).

Rail infrastructure and the land on which it is located are exempt from property tax in Poland. Is that unauthorised state aid? The answer from the Court of Justice could have far-reaching consequences.

It is no secret that Polish family-owned businesses struggle with the issue of succession. This has prompted the parliament to introduce a new institution, the family foundation. It is intended to allow for multi-generational succession and protect against the fragmentation of assets, while securing the means to support family members and others close to the founder.

Soon, another major amendment to the Polish Civil Procedure Code will enter into force, particularly affecting holders of intellectual property rights. The amendment will change the existing rules on interim injunction proceedings, which are typically used in intellectual property cases prior to filing a statement of claim. These changes will come into effect on 1 July 2023. Significant changes have also been made in the provisions on judicial enforcement, already in force since 15 April 2023.

How VAT should be charged on trading in NFTs is of interest to taxpayers and tax authorities in various European Union countries, which sometimes take different approaches. On 21 March 2023, the EU VAT Committee published Working Paper no. 1060, entitled “Initial VAT reflections on non-fungible tokens,” touching on a number of issues concerning the VAT treatment of NFTs. As NFT transactions, including high-value ones, become more common, the tax treatment of these tokens and operations involving them, including on VAT grounds, should be fairly assessed, and the working paper may have a significant impact on this assessment.