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20:37 Aug 16, 2020 |
Polish to English translations [PRO] Certificates, Diplomas, Licenses, CVs | |||||||
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| Selected response from: Marta Szkodzińska Poland | ||||||
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4 +1 | enterprise in the inheritance with established succession management (board) |
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enterprise in the inheritance with established succession management (board) Explanation: Establishing the succession management According to the act the succession management may be (generally) established: - by the entrepreneur or - by the spouse of the entrepreneur or her/his heirs (if she/he did not establish the succession management) https://mkowalski.pl/en/2018/08/27/enterprise-succession/ It should be emphasized that although the succession board regulated by the Act is not permanent in nature, i.e. it is established only for a specified period of time (until the succession board expires)... It is created at the moment of the entrepreneur’s death and lasts until the establishment of a succession board. The difference comes down to the fact that there is no need for an organised link between a group of components forming the enterprise in the inheritance. https://repozytorium.uni.wroc.pl/Content/107058/04_01_R_Blic... Podstawowym celem wprowadzenia do polskiego porządku prawnego przepisów odnoszących się do zarządu sukcesyjnego jest zapewnienie ciągłości funkcjonowania przedsiębiorstwa po śmierci właściciela. Jest ono traktowane jako podatnik podatku dochodowego. Przychód przez nie wypracowany jest kwalifikowany jako przychód z pozarolniczej działalności gospodarczej. https://poradnikprzedsiebiorcy.pl/-zarzad-sukcesyjny-czyli-d... |
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