Abstract

The article analyses the need to introduce the institution of family foundations into the Polish legal system. The existing solutions allows for setting up public benefit foundations only. Family foundations serve the interest of the founder and future beneficiaries. Having compared the solutions functioning in other countries, the author formulates legislative postulates for Polish regulations. Undoubtedly family-owned business await regulations which will enable them to build multigenerational undertakings, which will protect and strengthen Polish capital.