SOCIETAS ET IURISPRUDENTIA 2022, Volume X., Issue 1, Pages 19-35 http://sei.iuridica.truni.sk ISSN 1339-5467 STUDIES https://doi.org/10.31262/1339-5467/2022/10/1/19-35 19 Polish Draft Law on “Family Foundations” Rafał Adamus Abstract: This study concerns on the Draft Act on Family Foundations. This draft law is still in the course of legislative works, but it constitutes the ba- sis for a lively discussion in Poland on its final structure. This paper pre- sents the general concept of regulating family foundations in Poland with the most important aspects of the private-legal structure. The model relat- ing to tax solutions remains beyond the scope of this text. The Bill on Family Foundations has a symbolic dimension, because if the legislator intends to implement it, it means that the development of economic relations in Po- land has reached an appropriate high level. Key Words: Civil Law; Family Foundation; Beneficiary; Founder; Estate; Poland. Preliminary issues A draft law on “family foundations” (in Polish “fundacje rodzinne”, in Ger- man Privatstiftung, Familienstiftung, in Swedish Stiftelse) has been just prepared in Poland. 1 Similar regulation has been in force in many Euro- pean countries: in Austria, the Netherlands, Switzerland, Liechtenstein, Sweden, etc. 2 The Polish Bill on Family Foundations regulates the creation, organi- zation, operation, dissolution and liquidation of a family foundation as well as the rights and obligations of the founder and the beneficiary. The Act on Family Foundations, in line with the legislative assumption, is a way to accumulate and to preserve family heritage over many genera- 1 See Raport z konsultacji Zielonej księgi fundacji rodzinnej [online]. 1. wyd. Warszawa: Mi- nisterstwo Rozwoju, 2019. 30 p. [cit. 2022-02-18]. Available at: https://www.gov.pl/ attachment/f3aea4fb-f835-44f1-a00c-db50f243163d. 2 See MARIAŃSKI, A. Sukcesja przedsiębiorstw prowadzonych przez osoby fizyczne na gruncie ustawodawstw wybranych jurysdykcji. Monitor Prawniczy. 2019, nr 23, pp. 1263- 1268. ISSN 1230-6509; and TIM, A. Fundacje prywatne jako element liberalizacji polskich przepisów o spadkach. Refleksje na gruncie stanu prawnego Republiki Austrii i Księstwa Liechtenstein. Studia Prawno-Ekonomiczne [online]. 2018, vol. 109, pp. 145-157 [cit. 2022-02-18]. ISSN 2450-8179. Available at: https://doi.org/10.26485/spe/2018/109/9.