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Running a business through a family foundation
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 benefits from starting a family foundation
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.
Can a waste incineration plant be a manufacturing facility?
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.
News from Poland—Business & Law, Episode 33: Replacing the right of perpetual usufruct with the right of ownership
In this episode of "News from Poland - Business & Law" Radosław Wiśniewski will tell you about the government’s plans to replace the right of perpetual usufruct of real estate with the right of ownership.
Expired food or wasted food? That is the question
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.
Decarbonising maritime transport: Alternative fuels infrastructure at seaports
According to a report published in 2021 by the European Environment Agency and the European Maritime Safety Agency, 13.5% of total transport greenhouse gas emissions in the European Union originate from ships. Transforming maritime transport into a sustainable and environment-friendly sector requires actions on many levels. One of them is to enable ships moored in port to use shore-side electricity.
Maintenance for the debtor’s relatives may be considered injurious to creditors
Acts by a debtor benefitting a third party—a family member entitled to maintenance—can violate the interests of other creditors and frustrate their ability to satisfy their claims from the debtor’s assets. This entitles creditors to seek legal protection under Art. 527–534 of the Polish Civil Code. A fraudulent transfer claim against a third party can be used to set aside a deed establishing a maintenance obligation.
Intellectual property: Changes in interim injunction and enforcement proceedings
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.
VAT on NFTs: The position of the EU VAT Committee
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.
Patent protection: What will change as of 1 June 2023?
The European unitary patent and the new patent court: What should Polish businesses know, and is there anything to fear?
