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Teka Commission of Legal Sciences Polish Academy of Sciences Branch in Lublin

Vol. 19 No. 1 (2026)

Articles

Family Foundation as an Heir. Issues of Liability for Compulsory Share and Protection of Claims of the Entitled Person to Compulsory Share Against the Family Foundation

DOI: https://doi.org/10.32084/tkp.10239  [Google Scholar]
Published: 2026-06-30

Abstract

This article attempts to answer the question of whether current legal solutions sufficiently secure the legal position of statutory heirs entitled to a compulsory share, beneficiaries of a family foundation, and the family foundation itself. Although a family foundation can be an interesting tool for succession planning, its functioning raises several important issues, especially in the context of inheritance law and, to some extent, family law. Although a family foundation can be an effective tool for managing assets and ensuring their transfer in accordance with the founder’s wishes, its operation in the context of inheritance law poses many challenges. Compliance with the rules of compulsory inheritance and the need to adapt it to inheritance regulations are the main problems that may be encountered by persons planning to establish a family foundation in Poland.

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