Śmierć wspólnika spółki jawnej - problemy prawnopodatkowe spadkobierców

Agnieszka Sobiech

Abstract

Determining the legal consequences of the death of a partner of a general partnership requires considering – apart from the contents of the laws on succession – also the standards of commercial law giving the other partners and the heirs possibility to choose between different scenarios of shaping the relationships relating to the partnership. Depending on the chosen scenario, for example, joining the partnership or not, acceptance of the inheritance without limitation of liability for debts, or its rejection, different effects in civil law and tax law may occur. Joining the general partnership to replace the dead partner will be associated not only with the benefit in the form of the acquisition of property rights, but also with taking over liability for the company's obligations.
Author Agnieszka Sobiech (JM / SP)
Agnieszka Sobiech,,
- Studium Prawa
Other language title versionsDeath of a partner of a general partnership – legal and tax issues for heirs
Journal seriesPrzegląd Prawa Handlowego, ISSN 1230-2996, (B 11 pkt)
Issue year2014
No12
Pages25-30
Publication size in sheets0.5
Keywords in Polishspółka jawna, dziedziczenie, podatki
Languagepl polski
Score (nominal)11
Score sourcejournalList
ScoreMinisterial score = 6.0, 12-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 11.0, 12-12-2019, ArticleFromJournal
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