Nowe zasady dziedziczenia gospodarstw rolnych po nowelizacji ustawy o kształtowaniu ustroju rolnego

The Act on the Termination of Sale of Real Estate Owned by the Agricultural Property Stock of the State Treasury and on the Change of Certain Acts of 14 April 2016 thoroughly amended the Act on the Formation of Agricultural System of 11 April 2003, due to the introduction of entirely new principles of agricultural land acquisition. It considerably broadened the scope of the Act’s application, incorporating into it, inter alia, acquisition of real estate resulting from inheritance or specific bequest. Limitations do not pertain to the bequeather’s close relatives or in the case of intestacy. The fulfillment of the aims of the Act can hardly be noticed in the new resolutions concerning inheritance, while the turnover in the case of the testamentary inheritance is unnecessarily complicated. Imprecise regulations of the Act do not state how and when the obligation to inform the Agency of Agricultural Real Estate about the acquisition of the real estate by inheritance should be fulfilled. Moreover, regulations concerning inheritance of stocks and shares in capital companies and rights and responsibilities in partnerships require the legislator’s intervention.