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Autor
Dominowska Joanna (Warsaw School of Economics, Poland), Lewandowska Adrianna (Family Business Institute in Poland), Lipiec Jacek (SGH Warsaw School of Economics, Poland)
Tytuł
Family foundation in Poland. Legislation, economic impact and historical context
Źródło
Journal of Management and Financial Sciences, 2025, vol. 18, nr 55, s. 37-58, tab., bibliogr. 64 poz.
Słowa kluczowe
Zarządzanie, Ustawodawstwo gospodarcze
Management, Economic legislation
Uwagi
Klasyfikacja JEL: G32, G38
streszcz.
Abstrakt
The Polish Parliament has passed the Family Foundation Act to enter into force in 2023. The need for such a regulation was reported by the environment of family businesses and organizations working on behalf of family businesses in Poland. The purpose of the article is to analyze and present the historical, legal, and economic background of the newly introduced legal instrument in Poland - family foundations. In addition, we forecast the dynamics of the creation of such entities. First, we discuss the historical context of the establishment of foundations, in particular enterprising families who decided to establish and run their foundations on the basis of a different Act on Foundations. Next, we discuss the basic assumptions of the newly introduced Family Foundation Act, focusing mainly on family governance. Finally, we outline the economic context of family foundations along with some estimates. We find that this instrument was needed by business families who have no potential successors. The act contains many restrictions limiting the risk of running it. We forecast that the total number of family foundations established in Poland will amount to approximately 2,500, with an average growth rate of 250 foundations per year.(original abstract)
Dostępne w
Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Pełny tekst
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Bibliografia
Pokaż
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Cytowane przez
Pokaż
ISSN
1899-8968
Język
eng
URI / DOI
https://doi.org/10.33119/JMFS.2025.55.2
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