{"id":5214,"date":"2026-11-10T13:42:52","date_gmt":"2026-11-10T13:42:52","guid":{"rendered":"https:\/\/sawaryn.com\/?p=5214"},"modified":"2026-11-10T13:43:55","modified_gmt":"2026-11-10T13:43:55","slug":"foundation-liquidation-steps-poland","status":"publish","type":"post","link":"https:\/\/sawaryn.com\/en\/publikacje\/foundation-liquidation-steps-poland\/","title":{"rendered":"Foundation liquidation step by step. Why it takes 4\u20136 months and where it really gets held up."},"content":{"rendered":"

The management board and the foundation council agree. There are no assets. No creditors are expected. It looks like a formality that can be completed within a month. It is not \u2014 and not because the court is slow, but because the clock starts running at a point most people overlook during the planning stage.<\/p>\n

Foundation liquidation<\/strong> is a process that takes 4\u20136 months. Its duration is determined by one factor over which no one has any control: the deadline for creditors, which runs from the date the notice is published in the Court and Commercial Gazette (MSiG). Everything else \u2014 resolutions, registrations, reports \u2014 can be planned and expedited. But only if you know the correct order of the steps and where the process actually gets held up.<\/p>\n

In this article, you will find a complete timeline for closing a foundation, the three most common bottlenecks, a table comparing the process with the liquidation of a limited liability company, and a checklist to follow before adopting a dissolution resolution.<\/p>\n

Note:<\/strong> This article applies exclusively to foundations operating under the Foundation Act of 6 April 1984<\/a>. It does not apply to a family foundation<\/a><\/strong>, which is governed by the separate legal regime of the Family Foundation Act of 26 January 2023<\/a> \u2014 with its own grounds for dissolution, its own register, and a statutory one-month deadline for filing claims (Article 96 of that Act). Applying procedures from one Act to the other is not permissible.<\/p>\n

Before you begin \u2014 what you need to know<\/h2>\n

Here are several terms used later in this article that must be understood precisely to avoid mistakes:<\/p>\n

    \n
  1. Liquidator<\/strong> \u2014 a separate role that arises when liquidation begins and expires when it ends. A liquidator is not a member of the management board \u2014 this is a distinct role with its own duties and responsibilities.<\/li>\n
  2. MSiG (Court and Commercial Gazette)<\/strong> \u2014 the official journal in which notices required by law are published, including notices to creditors during liquidation. Publication in MSiG is separate from registration in the National Court Register (KRS) \u2014 it is made at the applicant\u2019s request and expense.<\/li>\n
  3. KRS (National Court Register)<\/strong> \u2014 the register in which the foundation is entered. The opening of liquidation and the liquidator\u2019s details must be reported to the KRS within 7 days of adopting the resolution (Article 22 of the National Court Register Act<\/a>).<\/li>\n
  4. CRBR (Central Register of Beneficial Owners)<\/a><\/strong> \u2014 the register to which details of persons exercising control over an entity are reported. The appointment of a liquidator changes the group of persons who must be reported.<\/li>\n
  5. Foundation\u2019s articles of association<\/strong> \u2014 these, rather than the Act, determine the liquidation procedure: who adopts the dissolution resolution, who appoints the liquidator, and how the assets remaining after creditors have been satisfied are to be used.<\/li>\n<\/ol>\n

    Six stages of foundation liquidation<\/h2>\n

    The entire process of closing a foundation consists of six consecutive stages. Plan them backwards \u2014 from the intended publication date of the notice in MSiG, not from the date of the resolution.<\/p>\n

    Stage 1: dissolution resolution and appointment of a liquidator<\/h3>\n

    The Foundation Act does not specify which body adopts the dissolution resolution. This is determined solely by the articles of association (Articles 5(1) and 15 of the Foundation Act).<\/p>\n

    In practice, three arrangements are commonly found in articles of association:<\/p>\n\n\n\n\n\n\n\n
    Arrangement under the articles of association<\/th>\nWho decides<\/th>\nWhat to watch out for<\/th>\n<\/tr>\n<\/thead>\n
    Resolution of the foundation council<\/td>\nThe council independently<\/td>\nThe simplest option \u2014 requires one document<\/td>\n<\/tr>\n
    Resolution of the management board<\/td>\nThe management board independently<\/td>\nRare, but operationally straightforward<\/td>\n<\/tr>\n
    Resolution of the council at the request of the management board<\/td>\nThe council, but only after a formal request from the management board<\/td>\nThe most common and most troublesome option \u2014 requires two documents, and the management board\u2019s request must be signed by all its members<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    You also appoint the liquidator at this stage. Unlike in a limited liability company, a foundation\u2019s management board members do not automatically become liquidators by operation of law. A liquidator must be appointed, and the articles of association may restrict the pool of candidates.<\/p>\n

    Stage 2: registration of the opening of liquidation in the KRS<\/h3>\n

    You must file the application to register the opening of liquidation and the liquidator\u2019s details with the KRS within 7 days<\/strong> of adopting the resolution. You must attach:<\/p>\n

      \n
    1. The dissolution resolution (and, if required by the articles of association, the management board\u2019s request)<\/li>\n
    2. The liquidator\u2019s declaration of consent to serve in that role<\/li>\n
    3. The KRS form<\/li>\n<\/ol>\n

      From the registration date, the foundation uses its name with the suffix \u201cin liquidation”<\/strong> \u2014 across all channels: invoices, agreements, correspondence, website, email signatures, and register profiles.<\/p>\n

      Court fee:<\/strong> PLN 150 (foundation not engaged in business activity) or PLN 250 (foundation entered in the register of entrepreneurs) \u2014 pursuant to the Act on Court Costs in Civil Cases<\/a>.<\/p>\n

      Stage 3: publication of a notice to creditors in MSiG<\/h3>\n

      This is a separate task \u2014 it is not part of the KRS registration. It requires two documents signed by the liquidator:<\/p>\n

        \n
      1. The wording of the notice calling on creditors to file their claims within the specified deadline<\/li>\n
      2. The notice submission form (MSiG-M1)<\/li>\n<\/ol>\n

        Signature: qualified electronic signature or trusted signature (trusted profile) \u2014 both are equivalent under the current instructions for the MSiG electronic system<\/a>.<\/p>\n

        The fee<\/strong> is calculated per character \u2014 the shorter the notice, the lower the cost. A lengthy description of the foundation\u2019s history and objectives adds nothing from a legal perspective and increases the cost proportionately. The unit rate is specified in the Regulation of the Minister of Justice of 15 April 2014<\/a> \u2014 check the current amount before submitting the application.<\/p>\n

        The deadline for creditors runs from the date the notice is published in MSiG<\/strong> \u2014 not from the registration of the liquidation in the KRS. The actual publication date is therefore the starting point for the entire subsequent timeline.<\/p>\n

        Stage 4: liquidation activities<\/h3>\n

        While the deadline for creditors is running, the liquidator:<\/p>\n

          \n
        1. Concludes the foundation\u2019s ongoing affairs<\/li>\n
        2. Collects receivables<\/li>\n
        3. Settles liabilities<\/li>\n
        4. Terminates ongoing contracts (lease, accounting, telecommunications, domain, hosting)<\/li>\n
        5. Concludes employee-related matters<\/li>\n<\/ol>\n

          Assets remaining after creditors have been satisfied<\/strong> must be used for the purposes specified in the articles of association \u2014 never for the benefit of the founder or members of the foundation\u2019s governing bodies (Article 15(4) of the Foundation Act). If the articles of association do not specify how the assets are to be used, the court determines their fate, taking into account the purposes served by the foundation. This is a judicial, not an administrative, mechanism.<\/p>\n

          Stage 5: financial statements and liquidation report<\/h3>\n

          The accounting books are closed as at the date the liquidation is completed \u2014 meaning no earlier than the day after the deadline for creditors expires. The financial statements as at that date are prepared by the accountants, not the law firm.<\/p>\n

          Commission them in advance<\/strong>, while the deadline for creditors is still running. The financial statements \u2014 rather than the court \u2014 determine the pace of the final stage. If you wait until after the deadline has expired to commission them, the final stage will be extended by several weeks.<\/p>\n

          Stage 6: removal from the register<\/h3>\n

          Once the liquidation report has been approved, you file an application to remove the foundation from the KRS (Article 46 of the National Court Register Act). You must attach:<\/p>\n

            \n
          1. The liquidation report<\/li>\n
          2. The resolution approving the report<\/li>\n
          3. A declaration on the allocation of the remaining assets in accordance with the articles of association<\/li>\n
          4. The financial statements as at the date the liquidation was completed<\/li>\n<\/ol>\n

            Removal fee: PLN 300<\/strong> \u2014 regardless of whether the foundation conducted business activity (Act on Court Costs<\/a>, Article 54(2)).<\/p>\n

            Once removed from the register, the foundation ceases to exist.<\/p>\n

            Contact us<\/a> \u2014 we will help you organise the timeline and documentation.<\/p>\n

            Three points where foundation liquidation gets held up<\/h2>\n

            Bottleneck no. 1: articles of association and signatures<\/h3>\n

            The most common arrangement under the articles of association \u2014 \u201ca council resolution at the request of the management board” \u2014 requires all management board members to sign the request. Often, two of them are no longer involved in the foundation\u2019s activities, do not respond to emails, or are simply afraid to sign anything.<\/p>\n

            What to do:<\/strong><\/p>\n

              \n
            1. Make contacting inactive management board members the first step of the project, not the last<\/li>\n
            2. Prepare the documents in two versions: a minimal version (the council resolution alone, if permitted by the articles of association) and a full version (the council resolution plus the management board\u2019s request)<\/li>\n
            3. File the minimal version and keep the full version in case the court requests additional documents \u2014 collecting difficult signatures \u201cjust in case” takes more time than responding to a potential court request<\/li>\n<\/ol>\n

              Bottleneck no. 2: the liquidator<\/h3>\n

              Where the governing bodies have few members, a member of the foundation council is the natural candidate for liquidator. The problem is that the articles of association prohibit simultaneously serving on the council and the management board.<\/p>\n

              A liquidator, however, is not a member of the management board. It is a separate role. A prohibition in the articles of association against \u201csimultaneously serving on the council and management board” does not automatically apply to the liquidator \u2014 unless the articles functionally equate the liquidator with the management body or establish a broader prohibition.<\/p>\n

              There is no settled case law<\/strong> on this issue \u2014 the wording of the specific articles of association is decisive. Before appointing a liquidator, review the articles and assess the risk of the registry court challenging the appointment.<\/p>\n

              If the court challenges the appointment, replacing the liquidator does not reset the timeline because the deadline for creditors runs from publication in MSiG, not from registration in the register.<\/p>\n

              Bottleneck no. 3: obligations under other legal regimes<\/h3>\n

              Opening liquidation triggers obligations that do not arise under the Foundation Act. Overlooking even one of them may hold up the entire process or expose the liquidator to personal liability.<\/p>\n

              Non-registration obligations that are easy to overlook<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
              Obligation<\/th>\nDeadline<\/th>\nLegal basis<\/th>\nWho is responsible<\/th>\n<\/tr>\n<\/thead>\n
              Update the CRBR filing after appointing the liquidator<\/td>\n14 days<\/strong> from the date of the change (if effectiveness requires registration in the KRS \u2014 14 days from registration)<\/td>\nArticle 60(1) of the [AML Act](https:\/\/sawaryn.com\/publikacje\/jak-wdrozyc-w-firmie-procedury-aml\/)<\/a><\/td>\nThe liquidator \u2014 signs the filing and is responsible for its accuracy. Penalty for a violation: up to PLN 1,000,000<\/strong> (Article 153(1) of the AML Act<\/a>)<\/td>\n<\/tr>\n
              Update details with the tax office and Social Insurance Institution (ZUS)<\/td>\nDeadline arising under tax and social insurance regulations<\/td>\nSeparate tax statutes<\/td>\nLiquidator<\/td>\n<\/tr>\n
              Notify the minister responsible for the foundation\u2019s purposes and the district governor<\/td>\nNo uniform statutory deadline \u2014 it may arise from the articles of association, a court decision, or a request from the supervisory authority<\/td>\nArticle 13(1) of the Foundation Act (supervision), articles of association<\/td>\nLiquidator<\/td>\n<\/tr>\n
              Reporting to supervisory authorities<\/td>\nUntil the liquidation is completed \u2014 the obligation does not cease when liquidation begins<\/td>\nArticle 12 of the Foundation Act<\/td>\nLiquidator<\/td>\n<\/tr>\n
              Designate a custodian of employee records<\/td>\nBefore removal from the register<\/td>\nArticle 94(9b) of the Labour Code<\/a> \u2014 as a rule, a 10-year<\/strong> retention period<\/td>\nLiquidator<\/td>\n<\/tr>\n
              Designate a custodian of accounting records<\/td>\nBefore removal from the register; the place of storage must be reported to the registry court<\/td>\nArticle 76(1)(2) of the Accounting Act<\/a> \u2014 accounting books for at least 5 years<\/strong>, approved financial statements permanently<\/strong><\/td>\nLiquidator<\/td>\n<\/tr>\n
              Close bank accounts<\/td>\nOnly after all liabilities have been settled<\/strong> \u2014 never earlier<\/td>\n\u2014<\/td>\nLiquidator<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Records must not be left without a formally designated custodian.<\/strong> Document their transfer with a resolution or decision by the liquidator, an agreement with the custodian, a handover report, and confirmation of the relevant notifications. Employee records should be held by a professional entity authorised to provide such services. For accounting records, the Act permits a \u201cdesignated person or entity”.<\/p>\n

              Liquidating a foundation versus a limited liability company \u2014 five differences<\/h2>\n

              If you have experience with closing a limited liability company<\/a>, do not apply the same model directly to a foundation. The differences are fundamental and concern the very foundations of the procedure.<\/p>\n\n\n\n\n\n\n\n\n\n
              Criterion<\/th>\nLimited liability company<\/th>\nFoundation<\/th>\n<\/tr>\n<\/thead>\n
              Source of the procedure<\/strong><\/td>\nCommercial Companies Code \u2014 detailed statutory regulation<\/td>\nFoundation\u2019s articles of association \u2014 the Foundation Act provides only a general framework<\/td>\n<\/tr>\n
              Decision-making body and form of the resolution<\/strong><\/td>\nShareholders\u2019 meeting; resolution in the form of a notarial deed<\/td>\nBody specified in the articles of association (council, management board, or both); ordinary resolution, without a notarial deed<\/td>\n<\/tr>\n
              Liquidator by operation of law<\/strong><\/td>\nYes \u2014 management board members become liquidators unless the company\u2019s articles of association or a resolution provide otherwise<\/td>\nNo \u2014 a liquidator must be appointed; the articles of association may restrict the pool of candidates<\/td>\n<\/tr>\n
              Fate of assets after creditors have been satisfied<\/strong><\/td>\nDistributed among shareholders in proportion to their shares<\/td>\nAllocated to the purposes specified in the articles of association \u2014 never<\/strong> for the benefit of the founder or members of the governing bodies (Article 15(4))<\/td>\n<\/tr>\n
              External supervision<\/strong><\/td>\nNo administrative supervision over the liquidation process<\/td>\nMinister responsible for the foundation\u2019s purposes + district governor \u2014 the reporting obligation continues until the liquidation is completed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              By comparison, the liquidation of a simple joint-stock company (PSA) requires one notice and gives creditors 3 months to file claims, while a traditional joint-stock company requires two notices and gives creditors 6 months. For a foundation, the deadline for filing claims is not specified by statute \u2014 it is determined by the articles of association, the liquidation resolution, or the wording of the notice.<\/p>\n

              Checklist before adopting the resolution<\/h2>\n

              Before convening any meeting, answer the following questions:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
              No.<\/th>\nQuestion<\/th>\nWhere to find the answer<\/th>\n<\/tr>\n<\/thead>\n
              1<\/td>\nWho adopts the dissolution resolution \u2014 the council, the management board, or both bodies?<\/td>\nFoundation\u2019s articles of association<\/td>\n<\/tr>\n
              2<\/td>\nWho appoints the liquidator, and do the articles of association restrict the pool of candidates?<\/td>\nFoundation\u2019s articles of association<\/td>\n<\/tr>\n
              3<\/td>\nFor what purpose should the assets remaining after liquidation be used?<\/td>\nFoundation\u2019s articles of association; if they are silent \u2014 the court decides (Article 15(4))<\/td>\n<\/tr>\n
              4<\/td>\nHow many signatures do you need and from whom? Is everyone available?<\/td>\nArticles of association + current composition of the governing bodies<\/td>\n<\/tr>\n
              5<\/td>\nCan the designated person combine the role of liquidator with another role in the foundation?<\/td>\nArticles of association \u2014 analysis of the scope of the prohibition on combining roles<\/td>\n<\/tr>\n
              6<\/td>\nIs the foundation registered with the CRBR, and who is responsible for updating the filing?<\/td>\nCRBR system<\/a><\/td>\n<\/tr>\n
              7<\/td>\nWho is the custodian of the employee and accounting records?<\/td>\nAgreements with records management providers<\/td>\n<\/tr>\n
              8<\/td>\nWhich ongoing contracts need to be terminated?<\/td>\nFoundation\u2019s contract register<\/td>\n<\/tr>\n
              9<\/td>\nAre the accountants prepared to draw up the financial statements as at the date the liquidation is completed?<\/td>\nFoundation\u2019s accountants<\/td>\n<\/tr>\n
              10<\/td>\nHas the method of settling the MSiG publication fee been agreed?<\/td>\nArrangement with the law firm\/adviser<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              We can help you with this<\/h2>\n

              Closing a foundation is a project that requires coordination across several legal regimes \u2014 registration, tax, employment, AML, and reporting. Overlooking any one of them may prolong the process or expose the liquidator to personal liability.<\/p>\n

              We help organise the process from the very first step:<\/p>\n

                \n
              1. Review of the articles of association<\/strong> \u2014 within 2\u20133 days, we identify who must sign which documents, whether the designated person may act as liquidator, and which set of documents should be filed with the court<\/li>\n
              2. Liquidation timeline<\/strong> \u2014 we work backwards from the intended publication date of the notice in MSiG, setting a target removal date and listing all non-registration obligations (CRBR<\/a>, supervision, tax office\/ZUS, records)<\/li>\n
              3. Document preparation<\/strong> \u2014 resolutions, KRS applications, wording of the MSiG notice, CRBR filings, and notices to supervisory authorities<\/li>\n
              4. Coordination with the accountants<\/strong> \u2014 we agree on the date for closing the books and preparing the financial statements so that the final stage is not extended by several weeks<\/li>\n
              5. Support through removal from the register<\/strong> \u2014 a complete set of closing documents, application for removal, and verification that the assets are allocated in accordance with the articles of association<\/li>\n<\/ol>\n

                If you are planning to close a foundation \u2014 contact us<\/a> before adopting the resolution. Reviewing the articles of association and preparing the timeline takes 2\u20133 business days.<\/p>\n

                Summary<\/h2>\n

                Foundation liquidation<\/strong> is not a formality that takes a month. It is a 4\u20136 month process in which the timeline is determined by publication of the notice in MSiG, while the articles of association govern the entire course of the procedure \u2014 from the resolution to the allocation of assets.<\/p>\n

                The three points where the process actually gets held up are: obtaining signatures under a troublesome arrangement in the articles of association, selecting a liquidator where the governing bodies have few members, and non-registration obligations (CRBR, supervision, record-keeping) that are easy to overlook.<\/p>\n

                If you want to close a foundation without months of delays, start with a review of the articles of association and a timeline, not with the resolution. Contact us<\/a> \u2014 we will help prepare your foundation for removal from the register.<\/p>\n

                \n

                Frequently asked questions<\/h2>\n

                How long does it actually take to close a foundation, and can the process be expedited?<\/strong><\/p>\n

                The entire process takes between 4 and 6 months \u2014 from the dissolution resolution to removal from the KRS. Its duration is determined by the deadline for creditors, which runs from the date the notice is published in MSiG and cannot be shortened. The stages before and after that period can, however, be expedited: signatures can be collected in advance, the KRS application can be filed sooner, and the financial statements can be commissioned from the accountants ahead of time.<\/p>\n

                Who adopts the resolution to dissolve the foundation \u2014 the council, the management board, or both bodies?<\/strong><\/p>\n

                The Foundation Act does not specify which body decides on dissolution. This is determined exclusively by the articles of association. There are three common arrangements: a council resolution, a management board resolution, or a council resolution adopted at the request of the management board. The third is the most common and also the most troublesome because it requires two documents and the signatures of all management board members on the request.<\/p>\n

                Can I be the liquidator if I sit on the foundation council?<\/strong><\/p>\n

                The liquidator is a role separate from the management board. A prohibition in the articles of association against simultaneously serving on the council and management board does not automatically apply to the liquidator \u2014 unless the articles define the prohibition more broadly or equate the liquidator with the management body. There is no settled case law on this issue, so the wording of the specific articles of association is decisive. Before making the appointment, it is worth reviewing the provisions and assessing the risk of the registry court challenging it.<\/p>\n

                What happens to the foundation\u2019s assets after liquidation \u2014 can they revert to the founder?<\/strong><\/p>\n

                No. Assets remaining after creditors have been satisfied must be used for the purposes specified in the articles of association \u2014 never for the benefit of the founder or members of the governing bodies (Article 15(4) of the Foundation Act). If the articles of association do not specify how the assets are to be used, the court determines their fate, taking into account the purposes served by the foundation. This is one of the fundamental differences from the liquidation of a limited liability company, where the assets are distributed among the shareholders.<\/p>\n

                Is registering the liquidation in the KRS sufficient, or must a notice also be published in MSiG?<\/strong><\/p>\n

                Registration in the KRS and publication of a notice in MSiG are two separate steps. The KRS entry records the opening of liquidation and the liquidator\u2019s details. The MSiG notice calls on creditors to file their claims \u2014 and the deadline that determines the duration of the entire process only begins on the publication date. Failing to account for the notice when planning is the most common reason for the timeline being delayed.<\/p>\n

                Who keeps the employee and accounting records after the foundation is removed from the register?<\/strong><\/p>\n

                The liquidator designates a custodian before removal from the register. Employee records must generally be retained for 10 years (Article 94(9b) of the Labour Code), and the custodian should be a professional entity. Accounting records must be retained for at least 5 years in the case of accounting books, while approved financial statements must be retained permanently (Article 76 of the Accounting Act<\/a>). The liquidator reports the place of storage to the registry court. Records must not be left without a formally designated custodian \u2014 once the foundation has been removed from the register, there will no longer be anyone to ask about them.<\/p>\n","protected":false},"excerpt":{"rendered":"

                A six-stage guide to liquidating a Polish foundation, with the MSiG creditor notice, common bottlenecks and a checklist to use before the dissolution resolution.<\/p>\n","protected":false},"author":13,"featured_media":3528,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","sip_alt_url":"","sip_en_pl_url":"","sip_pair_uuid":"b10ef318-b30a-435f-8c91-6b62ae149b26","sip_pair_state":"partial"},"categories":[1579],"tags":[1611,1562,1610,1592,1448,1555,1556,1612],"specialization":[1213],"practice_area":[],"class_list":["post-5214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-law","tag-aml-en","tag-articles-of-association-and-partnership-agreements","tag-beneficial-owner","tag-company-liquidation","tag-compliance","tag-corporate-governance-en","tag-corporate-law","tag-crbr-en","specialization-corporate-law"],"acf":[],"_links":{"self":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/5214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/comments?post=5214"}],"version-history":[{"count":6,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/5214\/revisions"}],"predecessor-version":[{"id":5232,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/5214\/revisions\/5232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/media\/3528"}],"wp:attachment":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/media?parent=5214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/categories?post=5214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/tags?post=5214"},{"taxonomy":"specialization","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/specialization?post=5214"},{"taxonomy":"practice_area","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/practice_area?post=5214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}