Intergenerational succession
Family businesses are a diverse group of business entities with varying degrees of family influence, size, type of business and location. However, they are united by the challenge they face – succession and the survival of the company as a family-owned entity. The succession process is a very difficult issue for family businesses, in which the emotional aspect plays an important role, since the continuation of family heritage and traditions is at stake.
The goal of the succession process is to guarantee the sustainability of the business in the face of inevitable generational changes, and to secure the family’s future through the use of accumulated assets. In order to achieve lasting solutions, they need to be based on solid foundations, and this also applies to the succession process. Succession planning requires precise alignment with family and asset circumstances, different forms of business, and specific goals and objectives. This is necessary to ensure that the two most important values are protected: the welfare and security of the family and the continuation of the business. Selecting tools to safeguard the interests of all parties and developing a contingency plan for unforeseen events are also crucial in the succession process.
Who is it for?
- Are you planning to pass your business or assets to the next generation and looking for professional help in planning the process?
- Do you want to understand the complex legal and tax aspects of intergenerational succession?
- Are you interested in tax optimization of the succession process to minimize the financial burden on future generations?
Our support scope:
- Advising on intergenerational succession planning, taking into account the client's individual needs and circumstances.
- Assistance in understanding and applying complex tax and legal regulations on succession.
- Support in optimizing the succession process from a tax perspective to minimize the potential financial burden on the next generation.
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Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.