| In Principle

Along with the provisions allowing for establishment of a family foundation, entirely new tax provisions are being introduced, with attractive rules for taxation of asset transfers and foundation activities, but also a slightly too varied patchwork of tax rates.

Like any other legal form, a family foundation may also involve the risk that the management of assets will be delegated to incompetent persons, the foundation will act in a manner contrary to its stated purpose or the interests of its beneficiaries, or it will conduct business activity in areas not permitted for a family foundation. However, in the Family Foundations Act, the Polish parliament has provided certain tools to prevent such situations.

On 13 May 2023, a new regulation with detailed requirements for advertising of medical devices enters into force. Advertisers of such products, including influencers, must include warnings in advertising messages, similar to those familiar from drug advertisements.

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.

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.

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.

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).

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.

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.

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.

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.

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.