Legal Aspects related to Assets of
Mandatory Open Pension Funds in Poland

As a part of Polish pension reform open pension funds were created as a part of
mandatory pension system in late nineties of previous century. However there
are still different opinions related to the legal aspects related to ownership of the
assets of open pension funds. Sometime those issues are also mixed with private
or public statistical classification of open pension funds and their assets as well
as contributions to them, even by courts, however those issues shall be treated
separately. The author considers legal character of contribution to open pension
fund claiming that since there is no regulation which can allow to treat assets of
the pension fund as co-ownership of the members of the pension fund, the assets
of the pension funds shall, in the lack of such rules be treated only as ownership
of the pension fund. Members of the fund only might have claims of obligatory
nature to the pension funds, and such claims can be implemented only in cases
clearly stipulated clearly by law.

Załączniki:
Pobierz plik (17-2013 Pelc.pdf)17-2013 Pelc.pdf316 kB
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