All articles by Janusz Fiszer

Oct 2014 1

What do you need to know about Polish inheritance and donations tax?

By | Archives | 9 min read

Does the private foundation or trust qualify for the tax-exempt status under Polish law? Under Polish inheritance and donations tax law, a private foundation or a trust could be tax efficient if the Polish beneficiary fulfills some requirements. Even though Polish legal system does not know the institution of a private foundation whose purpose is to manage assets to the benefit of private individuals, or the institution of trusts, it is possible to use either of them to avoid the tax on inheritance and donations on the part of a Polish...

Read More

poland
Jul 2014 28

What are the benefits of making a specific request under Polish law?

By | Archives | 8 min read

What are the benefits of making a specific request under Polish law? The main advantages of the specific bequest institution are: (1) its simplicity, (2) the complete and immediate  implementation of the will of the testator  (upon opening of the inheritance), (3) the possibility for the testator to decide that a specified person shall acquire the concrete object of the legacy. Three years ago, an institution of specific bequest (also called the vindication legacy) was introduced in the Polish legal system. The specific bequest...

Read More

poland
Jul 2014 28

A viable parenting plan under Polish law

By | Archives | 5 min read

The parenting plan ought to be precise and detailed, defining the respective responsibilities of the parents in all realms of the child’s life. At the same time, however, the parenting plan ought to be flexible enough to accommodate real-life practicalities. How to prepare a viable parenting plan? The parenting plan is a set of voluntarily agreed rules regulating exercise of parental rights and interacting with the child after the parents’ divorce. In order for the parenting plan to be included in a divorce decision handed down by a Polish...

Read More

polska