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2023

nr 11 (391)

45-73

It has been 5 years already since the Act of 5 July 2018 on the succession management of a natural person’s enterprise and other facilities related to the succession of enterprises entered into force. However, the question (accompanying this Act from the very beginning) of who should be registered in the land and mortgage register, as the subject entitled to the item acquired by the succession manager, incorporated into the inherited enterprise . has not been solved yet. The article conducts a critical analysis of the solutions presented in the doctrine and attempts to take its own position on the indicated legal issue. The considerations made led to the conclusion that the entry should be made in favor of the owners of the inherited enterprise. Assuming that the legal system has not developed the relevant documents certifying such status (i.e. status of the owner of the inherited enterprise), it should be acknowledged, that the disclosure of the legal status, corresponding to the substantive law, in the land and mortgage register is impossible. Presentedsituation disapplys the obligation of the notary, stated in the art. 92 § 4 of the Act of 14 February 1991 Law on Notaries. In such case, to ensure the security of legal transactions, it is necessary to apply for the entry of a warning about the discrepancy of the legal status recorded in the land and mortgage register with the actual legal status, with attached excerpt of the notarial deed (containing the relevant instructions), which shows that there has been a change in the legal status.