Abstract

The succession of enterprises in inheritance introduced in Poland under the Succession Management Act takes place according to one of the models of the transfer of a single proprietorship. There are very divergent models applicable in the European countries. It is impossible to ascertain which are more effective. Nevertheless, the Polish regulation is imperfect and already now urgently requires amendment. Perhaps it would be worth taking into account other models during that process, and for sure dubious provisions need to be corrected.