Existing user? Sign in
Share your needs with us, get contacted by law firms.
Free. Takes 2 min.
Poland is a civil law country, and its legal system does not use the Anglo-Saxon concept of a trust as a standard domestic institution. In practice, people in Busko-Zdrój and elsewhere in Poland who want the legal or practical results similar to a trust often rely on alternative structures - for example, foundations, specific contractual fiduciary arrangements, company structures, lifetime gifts with conditions, or notarial arrangements. Cross-border matters can bring foreign trusts into play, but recognition and legal effects depend on private international law, tax rules and the courts.
Trust-related issues are often complex because they involve property rights, succession rules, taxes and sometimes cross-border elements. You should consider legal help when you face situations such as:
- Estate planning where you want to organize succession, protect family assets or create a managed property arrangement.
- Holding or transferring real estate in Busko-Zdrój or elsewhere in Poland.
- Setting up a foundation, company or other civil-law vehicle to achieve goals similar to those served by trusts.
- Dealing with foreign trusts or assets located outside Poland and needing recognition or tax advice.
- Structuring asset protection without violating laws on insolvency, creditors rights or public policy.
- Drafting or reviewing fiduciary contracts, powers of attorney and notarial acts.
- Resolving disputes between potential heirs, trustees, fiduciaries or beneficiaries.
- Understanding and planning the tax consequences - inheritance tax, income tax, gift tax and potential reporting obligations.
- Handling probate-like procedures and registration issues in the land and mortgage register.
- Representing you in court when recognition, enforcement or interpretation of trust-like arrangements is at issue.
Key legal points that are especially relevant for trust-like arrangements in Busko-Zdrój and Poland generally:
- No domestic trust institution - There is no Polish statute creating a common-law style trust. Instead, Polish parties use foundations (fundacje), companies, contractual fiduciary arrangements and notarial solutions to obtain similar results.
- Foundations and companies - Foundations are regulated under Polish law and are registered in the National Court Register (KRS). Companies used for asset-holding are handled under corporate law and the KRS.
- Succession and the Civil Code - Inheritance, testamentary dispositions and general property law are governed by the Civil Code (Kodeks cywilny). Wills, intestacy rules and rights of statutory heirs must be respected in planning.
- Notarial acts - Transfers of real estate and many estate-related transactions typically require a notarial deed by a notary public (notariusz). Notaries in Poland play a central role in secure property transfers and certified arrangements.
- Land and mortgage registers - Ownership of real estate is evidenced and recorded in land and mortgage registers (księgi wieczyste), maintained by district courts - changes must be properly registered.
- Taxation - Transfers, gifts and inheritances can trigger tax consequences under Polish tax law - including inheritance and donation tax. Income from assets, capital gains and corporate activity also carry tax obligations. Tax authorities require reporting, and incorrect structuring can lead to significant tax liability.
- Private international law - Situations involving foreign assets or trusts will be governed by conflict-of-law rules. Recognition of a foreign trust depends on whether its legal effects conflict with Polish public policy and on applicable choice-of-law rules.
- Courts and enforcement - Disputes over ownership, fiduciary duties or enforcement of cross-border trust arrangements may end up in Polish courts, which will apply domestic rules and public policy limits.
- Regulatory and anti-abuse rules - Polish law contains anti-avoidance, anti-money-laundering and insolvency rules that may limit certain asset-protection structures.
Poland does not have a domestic trust institution equivalent to Anglo-American trusts. However, Polish law can accommodate trust-like results through foundations, companies, contractual fiduciary arrangements and notarial solutions. Foreign trusts may be considered under private international law, but recognition depends on the specific facts, applicable law and Polish public policy limits.
You cannot create a typical common-law trust under Polish law for Polish real estate. To achieve similar effects you would normally use a foundation, a company, a fiduciary contract, or transfer ownership with specific contractual conditions and register changes in the land and mortgage register through a notary. Each option has different legal and tax consequences.
A foundation (fundacja) is a legal entity under Polish law with its own legal personality, registered in the National Court Register. Foundations can hold assets for a specified purpose and beneficiaries. Trusts, in the Anglo-Saxon sense, separate legal and beneficial ownership with a trustee holding title for beneficiaries. Because Poland lacks a domestic trust model, foundations and companies are common substitutes but they work differently and are regulated by Polish rules.
Transfers of property, gifts and inheritances are subject to Polish tax rules and may trigger inheritance and donation tax or other tax liabilities. Structuring to reduce taxes can be complex and must comply with anti-avoidance rules. You should get specialist tax advice before making transfers or creating long-term ownership structures.
Recognition and enforcement of foreign trust arrangements depend on private international law, treaty obligations, and whether the trust’s effects conflict with Polish public policy. Polish courts may recognize elements of foreign trusts, but outcomes vary and often require litigation or administrative steps. Legal advice is necessary for such cross-border cases.
Yes - most transfers of real estate ownership in Poland must be made by a notarial deed and then registered in the land and mortgage register. Notarial involvement is essential to ensure valid transfer and to update ownership records.
People holding assets for others - whether as managers, foundation board members or under contractual fiduciary roles - owe duties that depend on how the arrangement is structured. Duties commonly include acting in the beneficiaries best interests, avoiding conflicts of interest and following the terms of the agreement or statutory rules. Breach of duties can lead to civil liability.
Start by identifying assets, beneficiaries and your goals - such as asset protection, control, tax optimization or care for dependents. Then consult a lawyer experienced in estate planning and Polish property law to evaluate appropriate domestic structures - foundations, companies, testamentary dispositions, notarial arrangements - and analyze tax consequences and registration requirements.
Timing and costs vary with complexity. Simple notarial transfers and basic wills may be handled in days or weeks. Setting up foundations, corporate structures or resolving cross-border recognition can take weeks to months and involve multiple advisers. Lawyers typically charge by the hour, a flat fee for specific acts or a combined arrangement. Ask for a fee estimate and scope of work in an initial meeting.
Look for lawyers or legal advisers with experience in estate planning, property law, tax law and cross-border matters. Check credentials with the local bar association or the regional chamber of legal advisers. Request references, ask about relevant cases and confirm language ability if you need advice in a language other than Polish.
For further information and official procedures consider contacting or consulting the following types of local and national bodies:
- Local notaries - for certified deeds and real estate transfers.
- National Court Register (KRS) - for information on foundations and companies.
- District land and mortgage registers - to verify property records specific to Busko-Zdrój.
- Polish tax authorities and local tax office - for tax obligations and reporting requirements.
- Regional bar association and chamber of legal advisers - to find qualified lawyers and verify professional status.
- Office of the municipal government in Busko-Zdrój - for records, property tax information and local administrative matters.
- Consumer legal aid centers and free legal advice points - for basic guidance if you have limited means.
- Certified tax advisors and notaries - for specialist tax and formal transfer advice.
- Specialist books and legal commentaries on Polish civil and inheritance law - for deeper study when needed.
If you need legal assistance with trust-like arrangements or estate planning in Busko-Zdrój, follow these practical steps:
- Define your objectives - What do you want to protect, who are the beneficiaries, and what are the long-term goals?
- Gather documents - IDs, property deeds, bank statements, company documents, previous wills and relevant contracts.
- Make an initial appointment with a local lawyer, notary or tax adviser experienced in estate planning and cross-border matters.
- Prepare questions - ask about structuring options, legal risks, tax consequences, registration steps and estimated costs.
- Request a written engagement letter outlining scope, fees and timeline.
- If your situation is cross-border, bring documents about foreign assets and legal arrangements and ask about recognition and double tax issues.
- Complete formal steps - notarial deeds, KRS registration for foundations or companies, entries in land and mortgage registers, and tax filings as advised by your lawyer.
- Review arrangements periodically - laws and family situations change, so revisit your plan every few years or after major life events.
If you would like, provide a brief summary of your situation - assets, family status and the outcome you want - and a specialist can suggest tailored next steps for Busko-Zdrój and Poland.
