Publication date: November 12, 2025
A family foundation is a relatively new institution in Polish law, introduced two years ago by the Act of January 26, 2023, on Family Foundations. The ability to establish such an entity was introduced primarily to enable entrepreneurs to secure the succession of their businesses in an undivided form, as well as to ensure the implementation of their own vision for managing them even longer after the founder’s death. Only a natural person with full legal capacity can be the founder of a family foundation. They can establish the foundation and designate its beneficiaries—themselves, relatives, or public benefit organizations—in their will or deed of incorporation. Both deeds should be executed by a notary. Unlike an Anglo-Saxon trust, a family foundation is not a legal relationship but a separate legal entity. Upon establishment, it acquires legal capacity and becomes a so-called “imperfect legal person.”
Tax benefits
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Publication date: November 10, 2025
The political climate of recent years has led more and more people to consider building their own shelters. Several manufacturers providing such services have emerged on the Polish market in response to demand. The Polish Parliament recently passed the first reading of a bill amending the Construction Law, which aims to make it easier for single-family homeowners to invest in their own safety. Construction is encouraged by the fact that only 4% of the Polish population has shelter provided in the event of a crisis. According to a 2021 report by the Office of Population Protection and Civil Defense of the National Headquarters of the State Fire Service, 1.24% of the population could use shelters in a crisis, and 2.47% could hide. This rate is significantly lower compared to countries such as Switzerland and Finland, where it is less than 100%. Sweden, Norway, and Denmark provide citizens with slightly lower levels of protection.
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Publication date: October 29, 2025
Modern technologies are currently shaping our position in the international arena and play a significant role in the security of citizens. Given the growing need to integrate the innovation sector with the security and defense system while simultaneously strengthening the commercial potential of Polish enterprises and research institutions, the Minister of Finance and Economy established the program by decision of August 14, 2025. It covers the years 2025–2029 and is titled “Support for Competencies in the Area of Dual-Use Innovation” based on Article 21a of the Act of 30 May 2008 on Certain Forms of Support for Innovative Activity (Journal of Laws of 2022, item 2474) for the implementation of the state’s innovation policy. This program focuses on supporting the development and commercialization of new dual-use technologies – civilian and military – due to many breakthrough technologies created for military purposes that have transformed life in civilization, such as the internet. The program has a strategic dimension; it is the first nationwide project of its kind focused on dual-use in Poland.
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Publication date: October 29, 2025
Commission Delegated Directive (EU) 2022/2100 of 29 June 2022, prohibiting the sale of heated tobacco products with a characterizing flavor, waited almost three years for implementation. Finally, on 21 February 2025, an amendment to the Act on the Protection of Health from the Effects of Using Tobacco and Tobacco Products introducing this ban was passed in Poland. In 2025, another amendment to this act was made; the second draft was more extensive and specifically regulated the sale of electronic cigarettes and nicotine pouches, as well as the placement of warnings on packaging. However, in practice, there are still problems with the application of the act and the enforcement of its prohibitions and orders.
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Publication date: October 23, 2025
The core of every offer at online art auction is a proper description of the item.
According to the Civil Code, the conclusion of any contract involves the exchange of mutually agreed declarations of intent between the contracting parties. The Code specifies various procedures for exchanging these declarations: the bidding procedure (Article 66), the auction or tender procedure (Article 701), and the negotiation procedure (Article 72). Even in a procedure as specific as the auction procedure, which is most often used by auction houses to conduct auctions, the provisions regarding declarations of intent and the regulations governing contracts concluded under this procedure will apply – in the case of auctions, this is most often the sales contract (Article 535 et seq. of the Civil Code). These regulations can be particularly relevant in the case of flawed descriptions of items offered at auction.
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