{"id":3420,"date":"2023-03-07T09:38:50","date_gmt":"2023-03-07T08:38:50","guid":{"rendered":"https:\/\/k-smok.pl\/DMS2023\/?page_id=3420"},"modified":"2023-08-23T10:40:24","modified_gmt":"2023-08-23T08:40:24","slug":"fundacja-rodzinna-alternatywne-dziedziczenie-firmy","status":"publish","type":"page","link":"https:\/\/k-smok.pl\/DMS2023\/specjalizacje\/fundacja-rodzinna-alternatywne-dziedziczenie-firmy\/","title":{"rendered":"Fundacja rodzinna \u2013 alternatywne dziedziczenie firmy"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; admin_label=&#8221;Page Title Section&#8221; _builder_version=&#8221;4.17.6&#8243; _module_preset=&#8221;2d37c903-28be-4051-9215-0dbe5a365c37&#8243; custom_padding=&#8221;50px||50px||false|false&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;30px||10px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Page Title Area&#8221; _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_padding=&#8221;||9px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Page Title&#8221; module_class=&#8221;header-title&#8221; _builder_version=&#8221;4.19.1&#8243; _dynamic_attributes=&#8221;content&#8221; text_font=&#8221;Quincy CF Regular||||||||&#8221; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;45px&#8221; text_line_height=&#8221;1.4em&#8221; header_font=&#8221;Quincy CF Regular||||||||&#8221; header_font_size=&#8221;37px&#8221; header_line_height=&#8221;1.4em&#8221; text_orientation=&#8221;center&#8221; background_layout=&#8221;dark&#8221; max_width=&#8221;700px&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||10px|&#8221; animation_style=&#8221;fade&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;40px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IiIsImFmdGVyIjoiIn19@[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;30px&#8221; custom_margin=&#8221;-30px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Quote Section&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;110px|0px|110px|0px&#8221; border_color_all=&#8221;rgba(255,186,96,0.6)&#8221; border_width_right=&#8221;8vw&#8221; border_color_right=&#8221;#502b3a&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;3_4,1_4&#8243; admin_label=&#8221;Quote Area&#8221; module_class=&#8221;content-intro&#8221; _builder_version=&#8221;4.16&#8243; use_custom_width=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;wst\u0119p&#8221; module_class=&#8221;content-intro-text&#8221; _builder_version=&#8221;4.16&#8243; text_font=&#8221;Roboto Slab||||||||&#8221; text_font_size=&#8221;17px&#8221; text_letter_spacing=&#8221;1px&#8221; text_line_height=&#8221;1.9em&#8221; header_3_line_height=&#8221;1.6em&#8221; custom_margin=&#8221;|||&#8221; custom_padding=&#8221;|||30px&#8221; animation_style=&#8221;flip&#8221; animation_intensity_flip=&#8221;5%&#8221; animation_starting_opacity=&#8221;100%&#8221; border_color_all=&#8221;#313e47&#8243; border_width_left=&#8221;10px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Do tej pory w\u0142a\u015bciciele przedsi\u0119biorstw decydowali si\u0119 na darowanie albo przekazanie firm w spadku wybranej osobie, albo osobom, co umo\u017cliwia\u0142o sukcesj\u0119 tylko w drugim pokoleniu. Nie mieli natomiast wp\u0142ywu na dalsz\u0105 przysz\u0142o\u015b\u0107 przedsi\u0119biorstwa i zgromadzonego dzi\u0119ki niemu maj\u0105tkowi, przez co trudniej by\u0142o zabezpieczy\u0107 firm\u0119 na wypadek \u015bmierci. Taki stan prawny zmieni <br \/>si\u0119 wraz z powo\u0142aniem do \u017cycia nowej instytucji prawnej &#8211; fundacji rodzinnej.<\/p>\n<p>Wychodz\u0105c naprzeciw oczekiwaniom Klient\u00f3w oraz zgodnie z najnowszymi zmianami dotycz\u0105cymi regulacji prawnych, \u015bwiadczymy pomoc prawn\u0105 w kwestii za\u0142o\u017cenia i obs\u0142ugi fundacji rodzinnych. Wspomniany instrument prawny pozwoli przede wszystkim na efektywne wdro\u017cenie dziedziczenia firm rodzinnych, a ponadto zatrzymanie kapita\u0142u w kraju, zwi\u0119kszenie potencja\u0142u krajowych inwestycji. Zgodnie z za\u0142o\u017ceniami ustawy o fundacji rodzinnej, fundacja rodzinna ma posiada\u0107 osobowo\u015b\u0107 prawn\u0105.<\/p>\n<p>Fundator ma mo\u017cliwo\u015b\u0107 utworzenia jej jeszcze za swojego \u017cycia w drodze o\u015bwiadczenia lub poprzez sporz\u0105dzenia testamentu. Po \u015bmierci przedsi\u0119biorcy zgodnie z jego wol\u0105 firma oraz maj\u0105tek rodzinny mog\u0105 zosta\u0107 przekazane fundacji rodzinnej. Beneficjentem mo\u017ce zosta\u0107 osoba fizyczna lub organizacja pozarz\u0105dowa prowadz\u0105ca dzia\u0142alno\u015b\u0107 po\u017cytku publicznego. Je\u015bli chodzi o kwestie podatkowe, nale\u017cy zauwa\u017cy\u0107, i\u017c samo za\u0142o\u017cenie fundacji oraz przekazanie do niej maj\u0105tku b\u0119dzie neutralne podatkowo.<\/p>\n<p>Podatek dochodowy od os\u00f3b prawnych fundacja b\u0119dzie zobowi\u0105zana p\u0142aci\u0107 dopiero w sytuacji przekazywania \u015brodk\u00f3w beneficjentom. Natomiast w aspekcie prawa spadkowego, przepisy prawa do zachowku stan\u0105 si\u0119 bardziej elastyczne. Fundusz za\u0142o\u017cycielski fundacji rodzinnej b\u0119dzie doliczany do spadku po fundatorze tylko i wy\u0142\u0105cznie w okresie 10 lat, licz\u0105c wstecz od otwarcia spadku. Co wi\u0119cej, b\u0119dzie istnia\u0142a tak\u017ce mo\u017cliwo\u015b\u0107 odroczenia terminu p\u0142atno\u015bci zachowku czy roz\u0142o\u017cenia go na raty.<\/p>\n<p>Podejmuj\u0105c, decyzj\u0119 o za\u0142o\u017ceniu fundacji rodzinnej warto skorzysta\u0107 z pomocy profesjonalist\u00f3w. Kancelaria Prawna Smok \u015bwiadczy Klientom pomoc prawn\u0105 podczas procesu zak\u0142adania oraz obs\u0142ugi fundacji. Nasza Kancelaria zawsze b\u0119dzie d\u0105\u017cy\u0107 do wypracowania najbardziej korzystnego dla Pa\u0144stwa rozwi\u0105zania.<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.19.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.19.1&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_image _builder_version=&#8221;4.19.1&#8243; _module_preset=&#8221;default&#8221; alt=&#8221;dziedziczenie&#8221; title_text=&#8221;dziedziczenie&#8221; src=&#8221;https:\/\/k-smok.pl\/DMS2023\/wp-content\/uploads\/2023\/08\/dziedziczenie.jpg&#8221; force_fullwidth=&#8221;on&#8221; show_bottom_space=&#8221;off&#8221; border_width_all=&#8221;30px&#8221; border_color_all=&#8221;#FFFFFF&#8221; box_shadow_style=&#8221;preset2&#8243; box_shadow_horizontal=&#8221;0px&#8221; box_shadow_vertical=&#8221;15px&#8221; box_shadow_blur=&#8221;60px&#8221; animation_style=&#8221;slide&#8221; animation_intensity_slide=&#8221;2%&#8221; animation_direction=&#8221;right&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=&#8221;on|on|on&#8221; admin_label=&#8221;Project Image Area&#8221; module_class=&#8221;content-image&#8221; _builder_version=&#8221;4.19.1&#8243; custom_padding=&#8221;|||&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_image src=&#8221;https:\/\/k-smok.pl\/DMS2023\/wp-content\/uploads\/2018\/11\/business-05.jpg&#8221; show_bottom_space=&#8221;off&#8221; force_fullwidth=&#8221;on&#8221; align_tablet=&#8221;center&#8221; align_phone=&#8221;&#8221; align_last_edited=&#8221;on|desktop&#8221; _builder_version=&#8221;4.16&#8243; custom_margin=&#8221;|||&#8221; custom_padding=&#8221;|||&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;right&#8221; animation_intensity_slide=&#8221;2%&#8221; border_width_all=&#8221;30px&#8221; border_color_all=&#8221;#ffffff&#8221; box_shadow_style=&#8221;preset2&#8243; box_shadow_horizontal=&#8221;0px&#8221; box_shadow_vertical=&#8221;15px&#8221; box_shadow_blur=&#8221;60px&#8221; box_shadow_color=&#8221;rgba(29,61,71,0.2)&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Project Analysis Section&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;90px||90px|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; admin_label=&#8221;Final Result Area&#8221; module_class=&#8221;content-why-us&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;60px|0px|60px|0px&#8221; border_color_all=&#8221;rgba(51,51,51,0.12)&#8221; border_width_top=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Title&#8221; _builder_version=&#8221;4.16&#8243; text_font=&#8221;||||||||&#8221; header_font=&#8221;||||||||&#8221; header_3_font=&#8221;Roboto Slab||||||||&#8221; header_3_line_height=&#8221;2em&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;left&#8221; animation_intensity_fold=&#8221;5%&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Dlaczego My?<\/h3>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;dlaczego my &#8211; nie modyfikuj tego elementu: usu\u0144 i dodaj w\u0142asny.&#8221; _builder_version=&#8221;4.9.6&#8243; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;2em&#8221; text_orientation=&#8221;justified&#8221; max_width=&#8221;100%&#8221; animation_style=&#8221;fade&#8221; global_module=&#8221;603&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>W <strong>Kancelarii Prawnej SMOK <\/strong>wiemy, \u017ce do ka\u017cdej sprawy nale\u017cy podej\u015b\u0107 indywidualnie. Rozumiemy, \u017ce cz\u0119sto sprawy s\u0105 <strong>wieloaspektowe<\/strong> i wymagaj\u0105 <strong>multidyscyplinarnej wiedzy<\/strong>, zar\u00f3wno z obszaru r\u00f3\u017cnych dziedzin prawa jak i dziedziny przedmiotowej. Dlatego posiadamy wieloosobowy zesp\u00f3\u0142 specjalist\u00f3w o wzajemnie zaz\u0119biaj\u0105cych si\u0119 i uzupe\u0142niaj\u0105cych kompetencjach.<\/p>\n<p><strong>Nasz\u0105 mocn\u0105 stron\u0105 jest indywidualne <\/strong>i<strong>\u00a0uczciwe podej\u015bcie do\u00a0Klienta<\/strong>. Do\u00a0ka\u017cdej sprawy, bez\u00a0wzgl\u0119du na\u00a0jej przedmiot czy\u00a0warto\u015b\u0107, przyk\u0142adamy tak\u0105 sam\u0105 wag\u0119. Prowadzimy sprawy unikaj\u0105c zb\u0119dnych koszt\u00f3w post\u0119powania i\u00a0zawi\u0142o\u015bci proceduralnych, d\u0105\u017c\u0105c do\u00a0<strong>sprawnego<\/strong> i\u00a0<strong>efektywnego rozwi\u0105zania problem\u00f3w Klienta.<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; admin_label=&#8221;Fun Fact Area&#8221; module_class=&#8221;content-counters&#8221; _builder_version=&#8221;4.16&#8243; global_module=&#8221;799&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_number_counter title=&#8221;Ilo\u015b\u0107 rozpraw&#8221; number=&#8221;1000+&#8221; percent_sign=&#8221;off&#8221; _builder_version=&#8221;4.19.1&#8243; title_font=&#8221;|700|||||||&#8221; number_font_size=&#8221;60px&#8221; 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