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Poland is a civil-law jurisdiction and does not have the traditional Anglo-American trust as a native legal institution. In Mława, as elsewhere in Poland, many functions commonly associated with trusts in common-law countries are handled by other legal tools - for example foundations (fundacja), fiduciary contracts, agency arrangements, notarial dispositions, and corporate or contractual structures. At the same time, cross-border situations that involve foreign trusts can raise complex questions of recognition, taxation and enforcement in Poland. If you are in Mława and considering arrangements commonly described as trust-like - for asset protection, estate planning or business succession - it is important to understand how Polish law treats those arrangements and what alternatives are available locally.
Because trusts per se are not a standard part of Polish domestic law, professional legal help is often essential to make sure an arrangement will work as intended. Typical situations in which you should consult a lawyer include:
- Estate planning and inheritance issues - ensuring that assets pass to beneficiaries in a manner compatible with Polish inheritance rules and tax obligations.
- Cross-border assets and foreign trusts - determining whether trusts created under foreign law will be recognized in Poland and how they interact with local law.
- Asset protection and business succession - designing structures that protect family wealth while respecting Polish mandatory rules, creditor rights and marital property regimes.
- Setting up a foundation or fiduciary arrangement - selecting and drafting the correct legal vehicle, preparing statutes or contracts, and completing KRS registration if required.
- Real estate matters - transfers of real property require specific forms and notarial acts, and may trigger duties connected to land and mortgage registers and taxes.
- Disputes and litigation - resolving conflicts between beneficiaries, disputing testamentary dispositions, or enforcing foreign arrangements before Polish courts.
- Tax planning and compliance - assessing inheritance and donation tax, income tax and potential tax risks arising from trust-like arrangements.
The following aspects of Polish law are particularly relevant in and around Mława when considering trust-like arrangements or foreign trusts:
- Civil Code - provides the basic framework for contracts, agency, mandate, custody and succession rules that are often used as alternatives to trusts.
- Law on Foundations - foundations (fundacje) are a common domestic vehicle for holding and administering assets for a purpose or beneficiaries. Foundations must be established by statute-like documents and are entered in the National Court Register (Krajowy Rejestr Sądowy - KRS).
- Notarial requirements - transfers of ownership in real estate, certain powers of attorney and some testamentary dispositions need to be done before a notary public (notariusz) to be valid or to be registered in the land and mortgage registers (księgi wieczyste).
- Inheritance and donation tax - Poland levies tax on inheritances and gifts (podatek od spadków i darowizn). The tax treatment of transfers to foundations or transfers outward from foreign trusts may be complex and needs early tax review.
- National Court Register - foundations and certain legal entities must be registered in the KRS. Registration ensures legal capacity and public record, and it affects how assets are managed and how third parties deal with the entity.
- Land and mortgage register - real estate ownership and encumbrances are recorded in local land and mortgage registries. Any structure intending to hold or control real property must address registration requirements.
- Family property regimes - marital property regimes and statutory inheritance rights can limit how assets are disposed of. Spouses and close relatives often have protected shares under Polish law.
- Private international law and recognition - recognition of foreign trusts or foreign rulings is handled through conflict-of-law rules and court practice. Recognition of foreign trust concepts is possible in some instances, but it can be legally and procedurally complex.
No - the traditional common-law trust is not a native concept in Polish civil law. Many trust functions are accomplished by foundations, contractual fiduciary arrangements, corporate vehicles, or mandates. Where foreign trusts are involved, recognition and practical effect in Poland depend on private international law and specific circumstances.
You can create or be a beneficiary of a foreign trust, but using such a trust for assets in Poland raises practical issues. Real estate transfers in Poland must follow local form requirements, and foreign trusts may not be treated as a separate property owner in the same way as domestic entities. You should get specialist legal and tax advice before moving Polish assets into a foreign trust.
Common domestic alternatives include establishing a foundation (fundacja), using corporate vehicles, drafting fiduciary or mandate contracts, making careful testamentary dispositions, and using powers of attorney for management. Each alternative has different legal, tax and procedural consequences.
A foundation is a separate legal entity established for a specific purpose or to benefit particular persons. Foundations are formed by means of a founding document and registered in the KRS. While foundations can hold and manage assets and can be used for family or charitable purposes, they are distinct from common-law trusts in governance, registration and public oversight.
Yes. Transfers of property, inheritances and gifts may trigger inheritance and donation tax as well as potential income tax consequences. Transfers into or out of foreign trusts, or distributions from foundations, can carry particular tax risks. Early consultation with a tax adviser is important to understand and plan for tax liability.
Yes. Transfers of real estate ownership in Poland generally require a notarial deed executed by a notary public and must be registered in the land and mortgage register to be fully effective and opposable to third parties. A notary can also advise on required documentation and formalities.
Look for experience in succession law, foundations law, real estate transactions, cross-border estate planning and tax law. Verify professional standing - lawyers in Poland are typically adwokaci or radcowie prawni and should be members of their respective bar associations. Ask about relevant experience, fee structure, and whether they work with notaries and tax advisers.
Asset protection is a sensitive area. Polish law contains mandatory debtor protections and anti-avoidance rules, and transfers that aim to defraud creditors can be reversed. While properly structured arrangements may limit exposure, they must not violate mandatory provisions or be designed to evade creditor rights. Legal and tax advice is essential.
Beneficiary rights under a foreign trust may exist between the beneficiary and the trustees under the governing foreign law, but asserting those rights in Poland can be more complicated. Enforcing entitlements that involve Polish assets requires careful analysis of conflict of laws, property registration, and tax obligations.
The time and cost depend on the complexity of the structure, the assets involved and registration requirements. Typical costs include legal fees for drafting documents, notary fees for required deeds, KRS registration fees, and any tax or advisory fees. Simple foundation setups may take several weeks from preparation to registration; more complex cross-border arrangements may take longer. Get a detailed engagement letter and cost estimate from your lawyer.
When seeking assistance in Mława, the following types of institutions and resources can be helpful:
- Local lawyers specialized in civil law, inheritance law and international private law - look for lawyers with experience in foundations and cross-border estate planning.
- Notaries in Mława - for real estate transfers, powers of attorney and certain testamentary actions.
- National Court Register (KRS) - for information about registering foundations and legal entities.
- Local tax office (Urząd Skarbowy) - for guidance on tax registration and tax consequences of transfers.
- Polish Bar Association and regional bar chambers - to verify lawyer credentials and find licensed attorneys.
- Legal clinics and university law faculties - may provide preliminary advice or referrals for low-cost guidance.
- Consumer legal aid offices and municipal administration - for information on local procedures and public services.
If you are considering a trust-like arrangement or have questions about foreign trusts and assets in Mława, follow these steps to move forward:
- Gather documents - list all assets, their legal forms, locations, titles and any existing wills, powers of attorney or agreements.
- Identify objectives - clarify whether your goals are estate planning, tax efficiency, asset protection, care of family members or charitable giving.
- Schedule an initial consultation - meet with a lawyer experienced in succession and cross-border matters. Bring your documents and be prepared to discuss your goals and family situation.
- Ask about tax implications - request a separate tax review or involve a tax adviser early to avoid unexpected liabilities.
- Consider the right vehicle - evaluate foundations, corporate structures, or contractual fiduciary arrangements versus the use of foreign trusts, taking into account Polish law and local form requirements.
- Prepare required formalities - if transferring real estate, arrange for notarial acts and land register entries; if creating a foundation, prepare founding documents for KRS registration.
- Obtain a written engagement - agree fees, scope of work and timelines in a written engagement letter or retainer agreement.
- Review and update - once arranged, periodically review the structure to reflect changes in law, family circumstances or assets.
Working with a qualified lawyer in Mława will help ensure that your plan is lawful, enforceable and aligned with your goals. If your situation involves foreign jurisdictions, choose advisers who coordinate across borders - for example a lawyer in Mława working with foreign counsel or a tax adviser - to get a complete and practical solution.
