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In the latest episode of the series Profit from a Family Business: 2+2=5, we look at the process of selling sole proprietorships. We will discuss the risks associated with this form of transaction, including the joint and several liability of the buyer for the seller's obligations, such as tax arrears. We also emphasize the importance of contractual representations and warranties, which are often overlooked and which may be of key importance in the future. Finally, we present the Family Foundation as a tool that can help manage the assets created as a result of the sale of a company. If you want to learn more about this topic, we invite you to listen to this episode and subscribe to our channel, where you will find more materials on business, legal and tax issues. Monika Błońska's guest was attorney Filip Smakowski. We invite you! Chapters: 0:00 Introduction 2:55 Interview 31:42 Summary