The owners of family businesses who are interested in ensuring the permanence of their businesses over generations and the security of their loved ones, currently have at their disposal the regulations of the Polish Inheritance Law and the Code of Commercial Companies. These, however, prevent the assumed objective to be fully achieved. While awaiting regulations for the Polish family foundation to come into force, entrepreneurs may be able to take advantage of foreign family foundations (e.g. those established in Austria, the Netherlands, Malta and Liechtenstein).