{"id":8974,"date":"2024-12-03T10:21:02","date_gmt":"2024-12-03T10:21:02","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=8974"},"modified":"2025-05-30T17:29:43","modified_gmt":"2025-05-30T17:29:43","slug":"trust-agreement-trust-acquisition-of-shares-in-a-limited-liability-company","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/trust-agreement-trust-acquisition-of-shares-in-a-limited-liability-company\/","title":{"rendered":"Trust Agreement - Fiduciary Acquisition of Shares in a Limited Liability Company\u00a0"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Trust acquisition is a mechanism that, despite its many advantages, is relatively rarely used in Poland. This is interesting because it is commonly used, among others, in Anglo-Saxon law. Various types of trust structures are widely used in many areas of economic turnover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contents:<\/p>\n\n\n\n<div class=\"wp-block-aioseo-table-of-contents\"><ul><li><a href=\"#aioseo-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/a><\/li><li><a href=\"#aioseo-na-czym-polega-instytucja-powiernictwa\">What is the institution of trusteeship?<\/a><\/li><li><a href=\"#aioseo-umowa-powiernicza-udzialow-w-spolce-kapitalowej\">Share trust agreement in a capital company<\/a><\/li><li><a href=\"#aioseo-najczestsze-cele-zawarcia-umowy-powierniczej\">The most common purposes of concluding a trust agreement<\/a><\/li><li><a href=\"#aioseo-istotne-elementy-umowy-powierniczej\">Essential Elements of a Trust Deed<\/a><\/li><li><a href=\"#aioseo-zabezpieczenie-interesow-powierzajacego\">Securing the interests of the entrusting party<\/a><\/li><li><a href=\"#aioseo-podsumowanie\">Summary<\/a><\/li><\/ul><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"aioseo-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/Umowa-Powiernicza.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-na-czym-polega-instytucja-powiernictwa\">What is the institution of trusteeship?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A trust is a trust agreement in which the Trustee <em>(English: Settlor)<\/em> elects and appoints the Trustee <em>(from English Trustee)<\/em>, under the contract, obliged to manage the assets or part thereof of the Entrusting Party and to transfer to him the benefits obtained therefrom.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In Polish law, trust has not been regulated in detail by the legislator, there are no detailed provisions regarding trusts. The lack of regulations may be an obstacle to the popularization of this type of regulation. Although trusts can be effectively used in many areas of law. Currently, trusts are most often used in commercial law for shares in companies, mainly for shares in limited liability companies, although they are increasingly used to acquire shares in a joint-stock company or <a href=\"https:\/\/pmrsa.pl\/en\/restructuring-information\/\" title=\"\">also to all rights and obligations in partnerships.&nbsp;<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-umowa-powiernicza-udzialow-w-spolce-kapitalowej\">Share trust agreement in a capital company<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, however, the focus should be on the case where its application is most common, i.e. in the case of a fiduciary entrustment of shares in a limited liability company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The trust acquisition should take the form of entrusting shares based on a special purpose agreement called a trust agreement. Such an agreement should comprehensively and precisely regulate the relations between the owner of the shares in the company and the trustee who is appointed to temporarily manage these shares<em>. Essentiala negotiation<\/em> of this agreement should constitute a transfer of shares into the hands of a trustee who will manage them on behalf of the owner. This agreement may be of a fee-based nature or may not provide for any remuneration for the Trustee.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When analyzing the legal nature of such an agreement, it should be indicated that it will be an unnamed agreement, but one that is very similar to a contract of mandate. Therefore, for its analysis and interpretation, the provisions of the Civil Code concerning the contract of mandate, i.e. art. 734 et seq. of the Civil Code, should be used as an aid.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><a href=\"https:\/\/pmrsa.pl\/en\/zus-debt-2\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/878b5615-ec84-411d-ad44-0205ebace8ef-1024x421.jpg\" alt=\"\" class=\"wp-image-9050\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/878b5615-ec84-411d-ad44-0205ebace8ef-1024x421.jpg 1024w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/878b5615-ec84-411d-ad44-0205ebace8ef-300x123.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/878b5615-ec84-411d-ad44-0205ebace8ef-768x316.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/878b5615-ec84-411d-ad44-0205ebace8ef.jpg 1337w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-najczestsze-cele-zawarcia-umowy-powierniczej\"><strong>The most common purposes of concluding a trust agreement<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Entrusting company shares to a trustee may have various purposes, for example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>securing the owner&#039;s interests <a href=\"https:\/\/pmrsa.pl\/en\/mediation\/\" title=\"\">in case of disputes between<\/a> him and other partners of the company;<\/li>\n\n\n\n<li>allowing the shareholder to concentrate on other matters while at the same time<a href=\"https:\/\/pmrsa.pl\/en\/simplified-restructuring-information\/\" title=\"\"> maintaining control over your shares<\/a>;<\/li>\n\n\n\n<li>desire to anonymize <em>(silent partner)<\/em> i.e. when a specific person <em>(for various reasons<\/em>), does not want to be formally listed as a partner in a specific company (does not want to be listed, for example, <a href=\"https:\/\/pmrsa.pl\/en\/how-to-check-your-debts\/\" title=\"\">National Court Register<\/a> or other public register) or when it does not wish to be known as the purchaser of the shares.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">What is important, this agreement may be disclosed to the company itself and other partners or remain secret from them. However, in the case of the agreement being secret from the company and its other partners, it will be necessary <a href=\"https:\/\/pmrsa.pl\/en\/about-us\/\" title=\"\">analysis of contract provisions<\/a> companies in terms of the admissibility of entrusting shares and any additional requirements for such entrustment.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-istotne-elementy-umowy-powierniczej\"><strong>Essential Elements of a Trust Deed<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">As indicated above, the most important element of a trust agreement is the comprehensive regulation of the rights and obligations of the Trustee and the Entrustor.<strong> <\/strong>The most important elements of the share entrustment agreement are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>subject of the contract \u2013 detailed indication of the scope of entrustment of shares<\/li>\n\n\n\n<li>the purpose of the agreement \u2013 i.e. what purpose is to be fulfilled by entrusting the shares in the company to the Trustee,<\/li>\n\n\n\n<li>duration of the contract \u2013 i.e. how long the control over the shares is entrusted to the trustee,<\/li>\n\n\n\n<li>the principles of trustee remuneration \u2013 i.e. what financial conditions will be established for the trustee,<\/li>\n\n\n\n<li>the rights and obligations of the Trustee and the Entrustor \u2013 it is particularly important to include precise guidelines and precise provisions regarding, for example, decisions made on behalf of the share owner or the sale of shares.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-zabezpieczenie-interesow-powierzajacego\"><strong>Securing the interests of the entrusting party<\/strong><br><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Considering the fact that the trust deed <em>in fact<\/em> entrusts the Trustee with shares, the possibility of deciding on their fate, as well as the possibility of deriving benefits from these shares, great importance should be attached to securing the interests of the Trustee. After all, it is impossible to rule out the Trustee&#039;s disloyalty or acting to the detriment of the Trustee. For these reasons, the trust agreement for shares should be concluded in writing. It must precisely and in detail regulate many important issues, so there cannot be any room for interpretation or arbitrariness. It is worth remembering that the trustee should be obliged to maintain trade secrets and to take care of the interests of the owner of the shares. In order to secure the interests of the Trustee, contractual penalties should also be introduced into the agreement. This is of great importance from a practical point of view, because in some cases, in the event of a dispute between the Trustee and the Trustee and a court case, it may be significantly difficult to prove the damage related to the Trustee&#039;s unconscionable or inconsistent with the agreement action. In this situation, the most effective security is a contractual penalty, which is a kind of &quot;lump-sum compensation&quot; and <em>in fact<\/em> releases you from the obligation to prove actual damage, which will be crucial in the trial.&nbsp;<br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-podsumowanie\"><strong>Summary<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">To sum up, a fiduciary share acquisition agreement in a limited liability company can be an extremely interesting and beneficial tool for company partners or investors who do not want to disclose their capital involvement in a given venture.<a href=\"https:\/\/pmrsa.pl\/en\/how-can-i-get-an-audit-of-my-company\/\" title=\"\"> Preparation of a contract with<\/a> Due to its complex nature, it should certainly be entrusted to an experienced legal advisor who will prepare an agreement that protects the interests of the entrusting party to the greatest possible extent and ensures the security of the share entrustment transaction.&nbsp;<br><\/p>","protected":false},"excerpt":{"rendered":"<p>Nabycie powiernicze (z ang. trust) to mechanizm, kt\u00f3ry mimo wielu swoich zalet jest, stosunkowo rzadko, stosowany w Polsce. Jest to o tyle interesuj\u0105ce, \u017ce jest on powszechny wykorzystywany m.in. w prawie anglosaskim. R\u00f3\u017cnego rodzaju konstrukcje powiernicze znajduj\u0105 szerokie zastosowanie w wielu dziedzinach obrotu gospodarczego. Spis tre\u015bci: Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Na czym polega instytucja powiernictwa Trust to umowa powiernictwa, w kt\u00f3rej Powierzaj\u0105cy (ang. Settlor) wybiera i powo\u0142uje Powiernika (z ang. Trustee), na podstawie umowy zobowi\u0105zany do zarz\u0105dzania maj\u0105tkiem lub jego cz\u0119\u015bci\u0105 Powierzaj\u0105cego oraz przekazywania mu korzy\u015bci z niego uzyskiwanych.&nbsp; W polskim prawie trust nie zosta\u0142 szczeg\u00f3\u0142owo uregulowany przez ustawodawc\u0119, brak jest szczeg\u00f3\u0142owych przepis\u00f3w dotycz\u0105cych powiernictwa. Brak regulacji mo\u017ce by\u0107 przeszkod\u0105 w upowszechnieniu si\u0119 tego typu regulacji. Cho\u0107 powiernictwo mo\u017ce by\u0107 skutecznie stosowane w wielu dziedzinach prawa. Obecnie trust, czyli powiernictwo jest najcz\u0119\u015bciej stosowane w prawie handlowym do udzia\u0142\u00f3w w sp\u00f3\u0142kach, g\u0142\u00f3wnie do udzia\u0142\u00f3w w sp\u00f3\u0142kach z ograniczon\u0105 odpowiedzialno\u015bci\u0105, cho\u0107 coraz cz\u0119\u015bciej jest wykorzystywany do nabycia akcji w sp\u00f3\u0142ce akcyjnej czy te\u017c do og\u00f3\u0142u praw i obowi\u0105zk\u00f3w w sp\u00f3\u0142kach osobowych.&nbsp; Umowa powiernicza udzia\u0142\u00f3w w sp\u00f3\u0142ce kapita\u0142owej W niniejszym artykule skupi\u0107 si\u0119 jednak nale\u017cy na tym przypadku, gdzie jego stosowanie jest najpowszechniejsze tj. do przypadku powierniczego powierzenia udzia\u0142\u00f3w w sp\u00f3\u0142ce z o.o. Nabycie powiernicze powinno przyj\u0105\u0107 form\u0119 powierzenia udzia\u0142\u00f3w na podstawie celowej umowy zwanej umow\u0105 powiernicz\u0105.&nbsp; Umowa taka w spos\u00f3b kompleksowy i precyzyjny powinna regulowa\u0107 relacje mi\u0119dzy w\u0142a\u015bcicielem udzia\u0142\u00f3w w sp\u00f3\u0142ce a powiernikiem, kt\u00f3ry zostaje powo\u0142any do tymczasowego zarz\u0105dzania tymi udzia\u0142ami. Essentiala negotii tej\u017ce umowy powinno stanowi\u0107 oddanie udzia\u0142\u00f3w w r\u0119ce powiernika, kt\u00f3ry b\u0119dzie nimi zarz\u0105dza\u0107 w imieniu w\u0142a\u015bciciela. Umowa ta mo\u017ce mie\u0107 charakter odp\u0142atny b\u0105d\u017a te\u017c nie przewidywa\u0107 wynagrodzenia dla Powiernika. Analizuj\u0105c charakter prawny takiej umowy wskaza\u0107 nale\u017cy, \u017ce b\u0119dzie to umowa nienazwana, jednak wykazuj\u0105ca du\u017ce podobie\u0144stwo do umowy zlecenia. Zatem dla jej analizy i interpretacji pomocniczo stosowa\u0107 nale\u017ca\u0142oby przepisu kodeksu cywilnego dotycz\u0105ce umowy zlecenia tj. art. 734 i nast. Kodeksu Cywilnego.&nbsp; Najcz\u0119stsze cele zawarcia umowy powierniczej Powierzenie udzia\u0142\u00f3w w sp\u00f3\u0142ce powiernikowi mo\u017ce mie\u0107 r\u00f3\u017cne cele, np. Co istotne umowa ta mo\u017ce zosta\u0107 ujawniona samej sp\u00f3\u0142ce i pozosta\u0142ym wsp\u00f3lnikom lub te\u017c pozostawa\u0107 dla nich tajna. Przy czym w przypadku niejawno\u015bci umowy wobec sp\u00f3\u0142ki i jej pozosta\u0142ych wsp\u00f3lnik\u00f3w koniecznym b\u0119dzie analiza zapis\u00f3w umowy sp\u00f3\u0142ki pod k\u0105tem dopuszczalno\u015bci powierzenia udzia\u0142\u00f3w i ewentualnych, dodatkowych wymog\u00f3w takiego powierzenia.&nbsp; Istotne elementy umowy powierniczej Jak wskazano wy\u017cej najwa\u017cniejszym elementem umowy powierniczej jest kompleksowe uregulowanie praw i obowi\u0105zk\u00f3w Powiernika i Powierzaj\u0105cego. Najwa\u017cniejsze elementy umowy powierzenia udzia\u0142\u00f3w w sp\u00f3\u0142ce to: Zabezpieczenie interes\u00f3w Powierzaj\u0105cego Bior\u0105c pod uwag\u0119 fakt, i\u017c umowa powiernicza de facto oddaje w r\u0119ce Powiernika udzia\u0142y, mo\u017cliwo\u015b\u0107 decydowania o ich losie, a tak\u017ce mo\u017cliwo\u015b\u0107 czerpania korzy\u015bci z tych\u017ce udzia\u0142\u00f3w du\u017c\u0105 wag\u0119 nale\u017cy przy\u0142o\u017cy\u0107 do zabezpieczenia interes\u00f3w Powierzaj\u0105cego. Nie mo\u017cna wykluczy\u0107 przecie\u017c nielojalno\u015bci Powiernika lub dzia\u0142ania na niekorzy\u015b\u0107 Powierzaj\u0105cego. Z tych wzgl\u0119d\u00f3w umowa powiernicza udzia\u0142\u00f3w powinna zosta\u0107 zawarta na pi\u015bmie. Musi ona precyzyjnie i szczeg\u00f3\u0142owo regulowa\u0107 wiele istotnych kwestii, nie mo\u017cna wi\u0119c pozostawia\u0107 pola do interpretacji czy dowolno\u015bci.&nbsp; Warto pami\u0119ta\u0107, \u017ce powiernik powinien zosta\u0107 zobowi\u0105zany do zachowania tajemnicy handlowej oraz do dba\u0142o\u015bci o interesy w\u0142a\u015bciciela udzia\u0142\u00f3w. Celem zabezpieczenia interes\u00f3w Powierzaj\u0105cego nale\u017cy r\u00f3wnie\u017c wprowadzi\u0107 do umowy kary umowne. Ma to istotne znaczenie z praktycznego punktu widzenia, albowiem w niekt\u00f3rych przypadkach w sytuacji sporu pomi\u0119dzy Powiernikiem i Powierzaj\u0105cym i procesu s\u0105dowego znacz\u0105co utrudnione mo\u017ce by\u0107 wykazanie szkody zwi\u0105zanej z niesumiennym b\u0105d\u017a sprzecznym z umow\u0105 dzia\u0142aniem Powiernika. W tej sytuacji najskuteczniejszym zabezpieczeniem jest kara umowa, kt\u00f3ra jest swoistym \u201ezrycza\u0142towanym odszkodowaniem\u201d i de facto zwalnia z obowi\u0105zku wykazania rzeczywistej szkody, co b\u0119dzie mia\u0142o kluczowe znaczenie w procesie.&nbsp; Podsumowanie Reasumuj\u0105c umowa powierniczego nabycia udzia\u0142\u00f3w w sp\u00f3\u0142ce z o.o. mo\u017ce by\u0107 niezwykle interesuj\u0105cym i korzystnym narz\u0119dziem dla wsp\u00f3lnik\u00f3w sp\u00f3\u0142ek czy te\u017c inwestor\u00f3w, kt\u00f3rzy nie chc\u0105 ujawnia\u0107 swojego zaanga\u017cowania kapita\u0142owego w dane przedsi\u0119wzi\u0119cie. Przygotowanie umowy z uwagi na jej skomplikowany charakter nale\u017cy z ca\u0142\u0105 pewno\u015bci\u0105 powierzy\u0107 do\u015bwiadczonemu Radcy Prawnemu, kt\u00f3ry przygotuje umow\u0119 zabezpieczaj\u0105c\u0105 w mo\u017cliwie najwi\u0119kszych stopniu interesy powierzaj\u0105cego i zapewni bezpiecze\u0144stwo transakcji powierzenia udzia\u0142\u00f3w.&nbsp;<\/p>","protected":false},"author":17,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[36],"class_list":["post-8974","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":36,"user_id":17,"is_guest":0,"slug":"j-pakulapmr-restructuring-pl","display_name":"Aleksandra Paku\u0142a","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/09\/joanna-pakula.jpg","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/09\/joanna-pakula.jpg"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/8974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=8974"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/8974\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=8974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=8974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=8974"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=8974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}