Published : 2026-07-17

Family Foundation in the Counteracting Money Laundering Process of the Obligated Entities

Abstract

The Act of January 26, 2023, on Family Foundations introduced the possibility of establishing a family foundation in Poland, which has legal personality and all the necessary characteristics to participate in economic activity. A family foundation may also act as a client of an obligated entity. Along with the adoption of this Act a number of amending regulations were also adopted, including provisions amending the Act of March 1, 2018, on Counteracting Money Laundering and Terrorist Financing. Therefore, it became necessary to conduct a comprehensive analysis of the new legal solution from the perspective of counteracting money laundering and terrorism financing. It was determined that a family foundation is an entity to which specific counteracting money laundering rules should apply. From this perspective, the statute of a family foundation is a particularly important document. This study provides a detailed discussion of these issues.

Keywords:

counteracting money laundering and terrorism financing, family foundation, money laundering risk, obligated entities



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Roczniki Nauk Prawnych · ISSN 1507-7896 | eISSN 2544-5227 | DOI: 10.18290/rnp

© Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II

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