Ustanowienie fundacji w testamencie – czynność prawna mortis causa czy inter vivos?
Establishment of a foundation in a will – mortis causa or inter vivos legal act?

Summary/Abstract: An unambiguous settlement of the legal nature of the act of establishing a foundation in a will is in fact a problematic issue. It seems obvious that it constitutes a legal act in the event of death. It seems that the view presented in the doctrine regarding the possibility of establishing a foundation in a will requires a certain correction. In casu it may transpire that such an act may be classified as a legal act between the living. This results from the possibility of making a distinction between the act of establishing a foundation in a will and the fact of establishing it as the beneficiary of the inheritance. This undoubtedly affects the legal situation of the established foundation, as well as the sphere of inheritance from the bequeather-testator. In any case, however, only the assessment of a specific actual state, and in particular the actual content of dispositions made by the testator, may allow for a proper classification of individual actions.

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