{"id":12154,"date":"2025-03-25T08:03:00","date_gmt":"2025-03-25T08:03:00","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=12154"},"modified":"2025-04-11T13:12:34","modified_gmt":"2025-04-11T13:12:34","slug":"hidden-profits-in-a-family-foundation-taxation-and-practical-aspects","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/hidden-profits-in-a-family-foundation-taxation-and-practical-aspects\/","title":{"rendered":"Hidden Profits in a Family Foundation \u2013 Taxation and Practical Aspects"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A family foundation is a legal entity created to protect family assets and ensure their smooth transfer to future generations. In Poland, family foundations are taxpayers of corporate income tax (CIT) and, as a rule, benefit from the entity exemption. However, in certain situations, such as the payment of so-called hidden profits, the foundation is obliged to pay 15% CIT. What benefits are considered hidden profits and what tax obligations accompany their transfer? Here is the key information, enriched with tax interpretations and case law of administrative courts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contents:<\/strong><\/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\ufffc<\/a><\/li><li><a href=\"#aioseo-czym-sa-ukryte-zyski\">What are hidden profits in a family foundation?<\/a><\/li><li><a href=\"#aioseo-przyklady-praktyczne-ukrytych-zyskow\">Practical examples of hidden profits<\/a><\/li><li><a href=\"#aioseo-ukryte-zyski-a-uzytkowanie-majatku-fundacji\">Hidden profits and the use of foundation assets<\/a><\/li><li><a href=\"#aioseo-interpretacje-podatkowe-i-orzecznictwo-sadow-administracyjnych\">Tax interpretations and administrative court rulings<\/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<audio src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/Czy-fundacja-rodzinna-moze-prowadzic-dzialalnosc-1.mp3\"><\/audio><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/0403.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Listen to a few words about hidden profits in the family foundation:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-czym-sa-ukryte-zyski\"><strong>What are hidden profits<\/strong> in a family foundation?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hidden profits in a family foundation are specific benefits transferred by the foundation to the founder, beneficiaries or related entities. They are subject to taxation at the rate of 15% CIT. According to the provisions of the CIT Act, the list of hidden profits is closed, which means that only the benefits listed therein are considered hidden profits and taxed. Hidden profits include, among others:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/pit-tax-in-a-family-foundation-who-pays-and-who-is-exempt\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"827\" height=\"354\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/Posty-na-strone.png\" alt=\"\" class=\"wp-image-12159\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/Posty-na-strone.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/Posty-na-strone-300x128.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/Posty-na-strone-768x329.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/Posty-na-strone-18x8.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Interest, commissions and salaries<\/strong> from loans granted to the foundation by the founder, beneficiary or related entities.<\/li>\n\n\n\n<li><strong>Donations and other free or partially paid benefits<\/strong>, which do not fall within the provisions of the Family Foundation Act.<\/li>\n\n\n\n<li><strong>Remuneration for advisory, legal, accounting or advertising services<\/strong>, provided to the foundation by related persons.<\/li>\n\n\n\n<li><strong>Loans granted by the foundation to beneficiaries<\/strong>, if their repayment period is at least 10 years.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example: <\/strong>If the beneficiary grants a loan to the foundation and receives interest from it, the amount of this interest will be considered a hidden profit and taxed at the 15% CIT rate.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-przyklady-praktyczne-ukrytych-zyskow\"><strong>Practical examples of hidden profits<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Example 1: Using the foundation&#039;s real estate<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>A family foundation manages a luxury house in the mountains, which is formally its property. The founder and his family use the property for private purposes without paying any fees. In such a situation, tax authorities may consider that the foundation provides a gratuitous benefit to the founder and his family.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax consequences:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The market value of the use of the real estate by the founder will be classified as hidden profit and taxed at the 15% CIT rate.<\/li>\n\n\n\n<li>To avoid problems, the foundation should set the rental fee at market level and ensure appropriate documentation (e.g. lease agreement).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Example 2: Car use by the beneficiary<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The family foundation has a private car, which is formally intended to serve the foundation&#039;s operational activities. The foundation&#039;s beneficiary, a family member of the founder, uses the car for daily commuting to work and vacation trips, without keeping a record of the vehicle&#039;s mileage.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax consequences:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The market value of the private use of the car will be considered as hidden profit.<\/li>\n\n\n\n<li>The Foundation will be obliged to pay PLN 15% CIT on the value of the benefit, e.g. a monthly amount corresponding to the market value of renting a similar vehicle.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Recommendation:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/family-foundation\/\"><img decoding=\"async\" width=\"929\" height=\"586\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/Fundacja-Rodzinna.jpg\" alt=\"\" class=\"wp-image-11862\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/Fundacja-Rodzinna.jpg 929w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/Fundacja-Rodzinna-300x189.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/Fundacja-Rodzinna-768x484.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/Fundacja-Rodzinna-18x12.jpg 18w\" sizes=\"(max-width: 929px) 100vw, 929px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A foundation can avoid taxation by implementing a detailed car use policy, including keeping mileage records and charging private use at market rates.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-ukryte-zyski-a-uzytkowanie-majatku-fundacji\"><strong>Hidden profits and the use of foundation assets<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The use of foundation assets, including personal vehicles or real estate, can lead to hidden profits if these benefits are not properly regulated. To avoid tax problems, it is worth implementing transparent rules for the use of assets and maintaining appropriate documentation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-interpretacje-podatkowe-i-orzecznictwo-sadow-administracyjnych\"><strong>Tax interpretations and administrative court rulings<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Individual interpretation of August 11, 2023 (ref. no. 0114-KDIP2-1.4010.341.2023.1.KW)<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The tax authority indicated that the list of events considered hidden profits, specified in Article 24q, Section 1a of the CIT Act, is closed. An example is the question regarding the payment of real estate rent by a foundation to the founder.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusions from the interpretation:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If the foundation pays rent set at market level, this benefit will not be considered hidden profit because it does not fall within the catalogue specified in the regulations.<\/li>\n\n\n\n<li>The closed nature of the catalogue gives family foundations the ability to precisely plan their activities in order to avoid the classification of some benefits as hidden profits.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Individual interpretation of February 13, 2024 (ref. no. 0111-KDIB1-2.4010.283.2024.2.AK)<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The applicant, a family foundation, asked about granting loans to beneficiaries for periods of less than 10 years. The tax authority explained that these loans would not be considered hidden profits as long as their repayment period was less than 10 years.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusions from the interpretation:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Loans to beneficiaries for short periods (less than 10 years) do not give rise to hidden profits.<\/li>\n\n\n\n<li>If the loan period is extended (e.g. by an addendum), this may result in it being classified as hidden profit.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Judgment of the Voivodship Administrative Court in \u0141\u00f3d\u017a (ref. I SA\/\u0141d 313\/24)<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The court considered the case of the founder&#039;s remuneration for management services provided to a family foundation. This remuneration was classified as hidden profit because it was a benefit transferred directly to the founder and was not of a market nature.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusions from the ruling:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The founder&#039;s remuneration for management services, if not at market level, may be considered a hidden profit.<\/li>\n\n\n\n<li>The court stressed that family foundations should avoid situations in which benefits for founders do not meet market principles.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/pmrsa.pl\/en\/how-we-can-help-you\/\"><img decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/11\/bh11-1024x421.jpg\" alt=\"\" class=\"wp-image-7911\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/11\/bh11-1024x421.jpg 1024w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/11\/bh11-300x123.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/11\/bh11-768x316.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/11\/bh11.jpg 1337w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\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\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A family foundation is a modern solution that enables effective management of family assets, protection of their integrity and ensuring smooth transfer to subsequent generations. Thanks to its unique features, a family foundation allows for long-term preservation of the value of assets and realization of family goals in an orderly manner.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, despite its many benefits, a family foundation is an entity with a complex legal and tax structure. It requires compliance with numerous regulations, such as rules on hidden profits and careful planning regarding asset management and benefits for beneficiaries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For this reason, it is worth using the help of experts \u2013 <a href=\"https:\/\/pmrsa.pl\/en\/about-us\/\" title=\"\">tax advisors, lawyers and accountants<\/a> \u2013 who will help you avoid mistakes, ensure compliance with legal regulations and enable you to fully utilize the potential of your family foundation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The decision to establish a family foundation is a step towards securing the future of the family. With the help of specialists, you can make it a solid foundation of assets for generations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Fundacja rodzinna to podmiot prawny stworzony z my\u015bl\u0105 o ochronie maj\u0105tku rodzinnego oraz zapewnieniu jego p\u0142ynnego przekazania kolejnym pokoleniom. W Polsce fundacje rodzinne s\u0105 podatnikami podatku dochodowego od os\u00f3b prawnych (CIT) i co do zasady korzystaj\u0105 ze zwolnienia podmiotowego. Jednak w pewnych sytuacjach, takich jak wyp\u0142ata tzw. ukrytych zysk\u00f3w, fundacja jest zobowi\u0105zana do zap\u0142aty 15% CIT. Jakie \u015bwiadczenia s\u0105 uznawane za ukryte zyski i jakie obowi\u0105zki podatkowe towarzysz\u0105 ich przekazywaniu? Oto kluczowe informacje, wzbogacone o interpretacje podatkowe i orzecznictwo s\u0105d\u00f3w administracyjnych. Spis tre\u015bci: Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Pos\u0142uchaj kilka s\u0142\u00f3w o ukrytych zyskach w fundacji rodzinnej: Czym s\u0105 ukryte zyski w fundacji rodzinnej? Ukryte zyski w fundacji rodzinnej to okre\u015blone \u015bwiadczenia przekazywane przez fundacj\u0119 na rzecz fundatora, beneficjent\u00f3w lub podmiot\u00f3w powi\u0105zanych. Podlegaj\u0105 one opodatkowaniu stawk\u0105 15% CIT. Zgodnie z przepisami ustawy o CIT, katalog ukrytych zysk\u00f3w ma charakter zamkni\u0119ty, co oznacza, \u017ce tylko \u015bwiadczenia w nim wymienione s\u0105 uznawane za ukryte zyski i opodatkowane. Do ukrytych zysk\u00f3w nale\u017c\u0105 m.in.: Przyk\u0142ad: Je\u015bli beneficjent udzieli fundacji po\u017cyczki i otrzyma od niej odsetki, to kwota tych odsetek zostanie uznana za ukryty zysk i opodatkowana stawk\u0105 15% CIT. Przyk\u0142ady praktyczne ukrytych zysk\u00f3w Przyk\u0142ad 1: Korzystanie z nieruchomo\u015bci fundacji Fundacja rodzinna zarz\u0105dza luksusowym domem w g\u00f3rach, kt\u00f3ry formalnie stanowi jej maj\u0105tek. Fundator i jego rodzina korzystaj\u0105 z nieruchomo\u015bci w celach prywatnych, nie uiszczaj\u0105c \u017cadnych op\u0142at. W takiej sytuacji organy podatkowe mog\u0105 uzna\u0107, \u017ce fundacja przekazuje \u015bwiadczenie nieodp\u0142atne na rzecz fundatora i jego rodziny. Podatkowe konsekwencje: Przyk\u0142ad 2: U\u017cytkowanie samochodu przez beneficjenta Fundacja rodzinna posiada samoch\u00f3d osobowy, kt\u00f3ry formalnie ma s\u0142u\u017cy\u0107 dzia\u0142alno\u015bci operacyjnej fundacji. Beneficjent fundacji, b\u0119d\u0105cy cz\u0142onkiem rodziny fundatora, u\u017cywa samochodu do codziennych dojazd\u00f3w do pracy oraz wyjazd\u00f3w wakacyjnych, bez prowadzenia ewidencji przebiegu pojazdu. Podatkowe konsekwencje: Rekomendacja: Fundacja mo\u017ce unikn\u0105\u0107 opodatkowania, wprowadzaj\u0105c szczeg\u00f3\u0142ow\u0105 polityk\u0119 dotycz\u0105c\u0105 u\u017cytkowania samochod\u00f3w, w tym prowadzenie ewidencji przebiegu pojazd\u00f3w oraz rozliczanie prywatnego u\u017cytkowania na podstawie rynkowych stawek. Ukryte zyski a u\u017cytkowanie maj\u0105tku fundacji Korzystanie z maj\u0105tku fundacji, w tym samochod\u00f3w osobowych czy nieruchomo\u015bci, mo\u017ce prowadzi\u0107 do powstania ukrytych zysk\u00f3w, je\u015bli \u015bwiadczenia te nie s\u0105 odpowiednio uregulowane. Aby unikn\u0105\u0107 problem\u00f3w podatkowych, warto wdro\u017cy\u0107 przejrzyste zasady korzystania z maj\u0105tku oraz prowadzi\u0107 odpowiedni\u0105 dokumentacj\u0119. Interpretacje podatkowe i orzecznictwo s\u0105d\u00f3w administracyjnych Interpretacja indywidualna z 11 sierpnia 2023 r. (sygn. 0114-KDIP2-1.4010.341.2023.1.KW) Organ podatkowy wskaza\u0142, \u017ce katalog zdarze\u0144 uznawanych za ukryte zyski, okre\u015blony w art. 24q ust. 1a ustawy o CIT, ma charakter zamkni\u0119ty. Przyk\u0142adem jest pytanie dotycz\u0105ce wyp\u0142aty czynszu najmu nieruchomo\u015bci przez fundacj\u0119 na rzecz fundatora. Wnioski z interpretacji: Interpretacja indywidualna z 13 lutego 2024 r. (sygn. 0111-KDIB1-2.4010.283.2024.2.AK) Wnioskodawca, fundacja rodzinna, zada\u0142 pytanie dotycz\u0105ce udzielania po\u017cyczek beneficjentom na okresy kr\u00f3tsze ni\u017c 10 lat. Organ podatkowy wyja\u015bni\u0142, \u017ce po\u017cyczki te nie b\u0119d\u0105 uznawane za ukryte zyski, o ile ich okres sp\u0142aty wynosi mniej ni\u017c 10 lat. Wnioski z interpretacji: Wyrok Wojew\u00f3dzkiego S\u0105du Administracyjnego w \u0141odzi (sygn. I SA\/\u0141d 313\/24) S\u0105d rozpatrywa\u0142 spraw\u0119 wynagrodzenia fundatora za us\u0142ugi zarz\u0105dzania \u015bwiadczone na rzecz fundacji rodzinnej. Wynagrodzenie to zosta\u0142o zakwalifikowane jako ukryty zysk, poniewa\u017c stanowi\u0142o \u015bwiadczenie przekazywane bezpo\u015brednio fundatorowi, a nie mia\u0142o charakteru rynkowego. Wnioski z orzeczenia: Podsumowanie Fundacja rodzinna to nowoczesne rozwi\u0105zanie, kt\u00f3re umo\u017cliwia skuteczne zarz\u0105dzanie maj\u0105tkiem rodzinnym, ochron\u0119 jego integralno\u015bci oraz zapewnienie p\u0142ynnego przekazania kolejnym pokoleniom. Dzi\u0119ki swoim unikalnym cechom fundacja rodzinna pozwala na d\u0142ugoterminowe zachowanie warto\u015bci maj\u0105tku i realizacj\u0119 cel\u00f3w rodzinnych w uporz\u0105dkowany spos\u00f3b. Jednak fundacja rodzinna, mimo wielu korzy\u015bci, jest podmiotem o z\u0142o\u017conej strukturze prawnej i podatkowej. Wymaga ona przestrzegania licznych regulacji, takich jak przepisy dotycz\u0105ce ukrytych zysk\u00f3w oraz dok\u0142adnego planowania w zakresie zarz\u0105dzania maj\u0105tkiem i \u015bwiadcze\u0144 dla beneficjent\u00f3w. Z tego powodu warto skorzysta\u0107 z pomocy ekspert\u00f3w \u2013 doradc\u00f3w podatkowych, prawnik\u00f3w i ksi\u0119gowych \u2013 kt\u00f3rzy pomog\u0105 unikn\u0105\u0107 b\u0142\u0119d\u00f3w, zapewni\u0105 zgodno\u015b\u0107 z przepisami prawa i umo\u017cliwi\u0105 pe\u0142ne wykorzystanie potencja\u0142u fundacji rodzinnej. Decyzja o za\u0142o\u017ceniu fundacji rodzinnej to krok ku zabezpieczeniu przysz\u0142o\u015bci rodziny. Z pomoc\u0105 specjalist\u00f3w mo\u017cna sprawi\u0107, \u017ce stanie si\u0119 ona solidnym fundamentem maj\u0105tkowym na pokolenia.<\/p>","protected":false},"author":23,"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":[45],"class_list":["post-12154","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":45,"user_id":23,"is_guest":0,"slug":"s-anisimowicz","display_name":"S\u0142awomir Anisimowicz","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/IMG-20241203-WA0023.jpg","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/IMG-20241203-WA0023.jpg"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/12154","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\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=12154"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/12154\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=12154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=12154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=12154"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=12154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}