Succession and Estate Planning 2026

POLAND Law and Practice Contributed by: Wiesław Oleś, Krzysztof Rysz, Joanna Sarkowicz and Kamil Kania, Oleś, Rysz, Sarkowicz

Oleś, Rysz, Sarkowicz (ORS) is a premier boutique law firm with over 30 years of market presence, spe- cialising in holistic private client advisory. It provides strategic legal and tax guidance to Poland’s most affluent entrepreneurs (Forbes/Wprost lists), focus- ing on succession planning, intergenerational trans- fers and complex family-owned business structures. ORS is a market leader in Polish family foundations, having advised on the country’s first registered foun- dation (No. 1) and successfully establishing over 100

structures since 2023. Its practice integrates tax, corporate and inheritance law to address the so- phisticated needs of the high net worth individuals. With strong cross-border capabilities, the firm co-or- dinates high-value reorganisations involving jurisdic- tions such as Luxembourg, Switzerland, Malta and the USA. Through an extensive international network of top-tier firms and financial institutions, it provides seamless execution of global asset management and investment strategies.

Authors

Wiesław Oleś is a partner at ORS who has over 30 years of experience in legal and tax advisory for major capital groups and HNWIs. He specialises in succession planning and intergenerational transfers for

Joanna Sarkowicz is a partner at ORS who specialises in capital group restructuring, M&A and cross-border mergers involving Luxembourg, Portugal, Malta and the Netherlands. She provides strategic tax and legal

Poland’s wealthiest entrepreneurs (Forbes/Puls Biznesu lists). His expertise includes complex reorganisations involving family foundations, investment funds and cross-border structures (Luxembourg, Malta, Netherlands). Wiesław led pioneering projects, including Poland’s first cross- border merger and the first registered family foundation. He serves on several supervisory boards and is individually ranked in Chambers High Net Worth 2025 for Private Wealth Law.

advice to HNWIs and financial sector entities, focusing on investment funds and alternative investment companies (ASI) under Polish and foreign law. Her expertise includes debt financing, mezzanine transactions and management option schemes. A recognised expert, Joanna co-authored the C.H. Beck Commentary on Investment Funds and authored Legalis modules on company operations. She is individually ranked in Chambers High Net Worth 2025 for Private Wealth Law.

Krzysztof Rysz is a partner at ORS who specialises in complex capital group structuring, business reorganisations and shareholder relations for leading Polish entrepreneurs. He provides strategic

Kamil Kania is an attorney-at-law at ORS who specialises in business and company law, with a strong focus on corporate and commercial litigation. He represents clients before common and arbitration courts, particularly in

tax and corporate advice on M&A transactions, domestic and international capital structures, and corporate litigation. Krzysztof has extensive experience in reorganisations involving family foundations and investment funds. He pioneered innovative projects, including Poland’s first investment loan to a closed-end investment fund and advising on the country’s first registered family foundation. An author for C.H. Beck’s Legalis system on dispute resolution, he is individually ranked in Chambers High Net Worth 2025 for Private Wealth Law.

disputes concerning the dissolution of companies and challenges to corporate resolutions. Kamil has extensive experience in real estate transactions (including due diligence), M&A and venture capital investments. He handles debt collection and enforcement proceedings, and provides strategic advice on drafting and negotiating complex commercial contracts. His expertise was developed at renowned law firms, providing comprehensive corporate services to leading business entities.

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