Abstract

The authors make analysis of the current economic tendency on the Polish market in a form of succession of family businesses in the context of provisions in force and those prepared regarding law and taxes. Unfortunately, planned legislative changes do not seem to solve all the existing problems. Diagnosed complications depend on consolidation as a result of foregoing signals of a possible application of the clause on counteraction against avoiding taxation towards restructuring actions directed at passing family companiesto a successor. As a consequence, the role of tax advisors while planning and implementing succession strategies seems to be significantly growing.