Zarządca sukcesyjny – nowa instytucja
w polskim prawie spadkowym
Succession Manager – a New Institution in the Polish Law of Succession

Abstract: From 1 January 2018 a new institution – succession management – is due to enter Polish inheritance law. Th e draft Act on succession management of 14 July 2017, addressing the enterprise of
a natural person, meets the expectations of many business owners who have problems planning succession. Th e death of an entrepreneur under present legal conditions results in a number of complications,
particularly in the areas of civil law and taxation. Th ere are no current regulations allowing a smooth
takeover of the economic activity by the heirs. Succession, oft en long-term, especially in the case of
disputes between successors, creates a period of uncertainty as to the legal existence of an operating entity. Social needs in this area are therefore essential. Th e succession manager is responsible for managing
the deceased entrepreneur’s assets to bring about a collision-free succession. Th e law regulates the rules
governing the appointment and dismissal of the succession manager and the scope of his authority in
the management of the enterprise. Th e introduction of such regulations into Polish law should be fully
appreciated.
Keywords: succession manager, succession management, inheritance management
Słowa kluczowe: zarządca sukcesyjny, zarząd sukcesyjny, zarząd spadkiem

http://bsp.uwb.edu.pl/wp-content/uploads/2018/04/BSP-22-4-Bo...
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The new regulation will introduce the possibility for entrepreneurs to set up the so-called succession manager who will be able to deal with running a business after the entrepreneur's death and prepare the business to be inherited by the heirs of such entrepreneur.

https://www.interregeurope.eu/stobregions/news/news-article/...