Abstract

The article discusses succession planning using a family foundation and the execution of succession as a lawful goal and an adequate course of action under the general anti-tax avoidance clause. The analysis presented in this study aims to show that actions taken by family members with a family foundation, which simultaneously multiply and protect family assets, constitute the implementation of succession and cannot be considered tax avoidance. The implementation of succession objectives has been analyzed on the basis of specific examples of actions that enable their achievement to varying degrees, which has made it possible to identify the types of activities that are most adequate for carrying out succession.