Original featureWhat family businesses in Poland need to know about succession planningPinsent Masons · 3 November 2026 →

The Legal Framework for Business Succession

In Poland, the transfer of family-owned enterprises—including those with significant commercial or residential property holdings—is governed by specific legislative tools designed to prevent operational paralysis upon the death of an owner. The Act on the Management of Succession by Natural Persons provides a mechanism for appointing a succession manager, allowing business continuity for sole proprietorships.

However, larger portfolios typically operate through corporate vehicles such as limited liability companies (Spółka z o.o.) or joint-stock companies. For these entities, corporate governance rules and the civil code dictate how shares and underlying real estate assets are passed to heirs, requiring careful alignment between articles of association and statutory inheritance laws.

Managing Real Estate Portfolios Across Generations

Real estate assets present unique valuation and liquidity challenges during succession events in Poland. Property held within a corporate structure avoids direct fragmentation among multiple heirs, mitigating the risk of forced sales or prolonged partition disputes that can paralyze property management and rental operations.

Property owners must also consider the tax implications associated with the inheritance of real estate and company shares. Under Polish law, exemptions exist for close family members provided specific notification procedures to the tax office are strictly observed within statutory deadlines.

Implementing Effective Governance Structures

To safeguard real estate investments against future disputes, Polish family businesses frequently utilize private foundations or holding company architectures. These structures separate ownership from operational management, ensuring that trophy assets and income-generating portfolios remain intact and professionally managed.

Advisers recommend conducting a comprehensive audit of existing property titles, shareholder agreements, and wills to identify potential bottlenecks. Ensuring that corporate documents explicitly address deadlock scenarios and the inclusion of minor heirs is essential for long-term stability.

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• What family businesses in Poland need to know about succession planning (Pinsent Masons, 3 Nov 2026)
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