When Poland’s family foundations sell art, the taxman may have nothing to say about it – unless he...
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Promise, Peril, and the Emerging Jurisprudence of Artificiality A construction that appears flawless in the abstract – which...
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The contribution is tax-neutral. The interest income is not. And that distinction costs 25% CIT. The scheme proceeds...
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How to Safely Repatriate Family Wealth From a Foreign Foundation to a Polish FR Protective Opinion of Head...
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Subjective Intent, Structural Deficiency, and the Imperative of Legislative Reform Robert Nogacki Managing Partner, Kancelaria Prawna Skarbiec, Warsaw...
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The family foundation (fundacja rodzinna), introduced into Polish law in 2023, serves primarily to protect family wealth and...
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When family businesses attempt to outwit mortality, the results are rarely harmonious. In December of 2023, Rupert Murdoch,...
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When Asset Protection Becomes Impermissible Avoidance I. Introduction The Polish family foundation (fundacja rodzinna), introduced by statute in...
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