When Poland’s family foundations sell art, the taxman may have nothing to say about it –…
Promise, Peril, and the Emerging Jurisprudence of Artificiality A construction that appears flawless in the abstract…
The contribution is tax-neutral. The interest income is not. And that distinction costs 25% CIT. The…
How to Safely Repatriate Family Wealth From a Foreign Foundation to a Polish FR Protective Opinion…
Subjective Intent, Structural Deficiency, and the Imperative of Legislative Reform Robert Nogacki Managing Partner, Kancelaria Prawna…
The family foundation (fundacja rodzinna), introduced into Polish law in 2023, serves primarily to protect family…
When family businesses attempt to outwit mortality, the results are rarely harmonious. In December of 2023,…
When Asset Protection Becomes Impermissible Avoidance I. Introduction The Polish family foundation (fundacja rodzinna), introduced by…
Introduction In an era marked by the ascendancy of fiscal transparency and the global imperative to…
The Perils of Going Into Business with Your Spouse In the language of finance, a married…
