Abstract
The Act on the
Succession Management of a Natural Person’s
Company – new regulations regarding company succession
The Act on the Succession Management of a Natural Person’s Company entered into force in November 2018. It introduced new legal institutions into the Polish legal system: inheritance of a company and succession management. This article discusses the origins of the Act and provides a general description of the most important legal institutions in the new succession law.
Keywords: enterprise, civil law partnership, succession planning, succession, family-owned business, company succession, succession management, succession manager, inheritance of a company
Słowa kluczowe: przedsiębiorstwo, spółka cywilna, planowanie spadkowe, sukcesja, firma rodzinna, sukcesja przedsiębiorstwa, zarząd sukcesyjny, zarządca sukcesyjny, przedsiębiorstwo w spadku