{"id":13540,"date":"2025-06-10T06:20:28","date_gmt":"2025-06-10T06:20:28","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=13540"},"modified":"2025-06-11T06:46:09","modified_gmt":"2025-06-11T06:46:09","slug":"family-foundation-in-the-organization-what-about-reporting-obligations","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/family-foundation-in-the-organization-what-about-reporting-obligations\/","title":{"rendered":"Family foundation in the organization \u2013 what about reporting obligations?"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>There are over 2,200 family foundations registered in Poland, and their number is constantly growing. More and more registration applications are also waiting to be considered by the <a href=\"https:\/\/pmrsa.pl\/en\/family-foundation-how-to-set-up-a-family-foundation\/\" title=\"\">Court of Registration<\/a>By the end of the first quarter of 2025, the number of applications waiting for registration is already nearly 1,400.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Meanwhile, the reporting period is approaching, raising questions about the obligations of foundations still awaiting registration. Doubts remain as to whether, and to what extent, these entities are required to prepare financial reports, even though they have not yet been formally entered in the register. These and other issues related to family foundations are discussed below.<\/strong><\/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<p class=\"wp-block-paragraph\"><\/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-czym-jest-fundacja-rodzinna-w-organizacji\">What is a family foundation in an organization?<\/a><\/li><li><a href=\"#aioseo-kto-reprezentuje-fundacje-w-fazie-organizacji\">Who represents the foundation during the organisation phase?<\/a><\/li><li><a href=\"#aioseo-co-sie-dzieje-po-wpisie-do-rejestru\">What happens after entry in the register?<\/a><\/li><li><a href=\"#aioseo-czy-powolanie-zarzadu-cos-zmienia-z-zakresie-reprezentacji\">Does the appointment of a management board change anything in terms of representation?<\/a><\/li><li><a href=\"#aioseo-jakie-dzialania-sa-mozliwe-w-fazie-organizacji\">What activities are possible in the organization phase?<\/a><\/li><li><a href=\"#aioseo-czy-fundacja-rodzinna-w-organizacji-musi-skladac-sprawozdanie-finansowe\">Does a family foundation in an organization have to submit financial statements?<\/a><\/li><li><a href=\"#aioseo-terminy-sprawozdan-finansowych-o-tym-musisz-pamietac\">Financial reporting deadlines \u2013 what you need to remember<\/a><\/li><li><a href=\"#aioseo-podsumowanie-i-wsparcie-prawne\">Summary and legal support<\/a><\/li><\/ul><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\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\/2025\/06\/pmradiop.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-czym-jest-fundacja-rodzinna-w-organizacji\"><strong>What is a family foundation in an organization?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In accordance with Article 23 of the Law on <em>Upon preparation<a href=\"https:\/\/pmrsa.pl\/en\/who-appoints-the-board-in-a-family-foundation\/\" title=\"\"> articles of association <\/a>or announcement of the will, a family foundation is established in the organization<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, a family foundation in an organization is the first, transitional stage of the foundation&#039;s existence - it lasts from the moment of its establishment <em>(e.g. signing the articles of association)<\/em> until it is entered in the register of family foundations. Although this is only a &quot;preparatory&quot; stage, the law clearly indicates who may act on behalf of the foundation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-kto-reprezentuje-fundacje-w-fazie-organizacji\"><strong>Who represents the foundation during the organisation phase?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the Act, a family foundation may be represented in the organization by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>founder<\/strong>,<\/li>\n\n\n\n<li><strong>proxy appointed by the founder<\/strong>,<\/li>\n\n\n\n<li><strong>management<\/strong> \u2013 but only in exceptional situations specified in the Act (e.g. when <a href=\"https:\/\/pmrsa.pl\/en\/is-it-worth-establishing-a-family-foundation-in-poland\/\" title=\"\">the foundation is being established <\/a>based on the will).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The founder has the full right to represent the foundation without any restrictions \u2013 they can undertake actions independently. They may also grant a power of attorney \u2013 to both individuals and legal entities. The law does not specify the form of such a power of attorney \u2013 it can be included in the founding act or in a separate document.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/family-foundation\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"827\" height=\"236\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/7.png\" alt=\"\" class=\"wp-image-13542\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/7.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/7-300x86.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/7-768x219.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/7-18x5.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-co-sie-dzieje-po-wpisie-do-rejestru\"><strong>What happens after entry in the register?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once entered into the register, the foundation&#039;s organisational stage ends and its representation is handled by <strong>management<\/strong>The founder and his or her attorney then lose the right to act on behalf of the foundation \u2013 unless they hold a formal function within it.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-czy-powolanie-zarzadu-cos-zmienia-z-zakresie-reprezentacji\"><strong>Does the appointment of a management board change anything in terms of representation?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Itself <a href=\"https:\/\/pmrsa.pl\/en\/family-foundation-what-is-a-family-foundation\/\" title=\"\">appointment of the management board (which takes place before registration)<\/a> does not change the rules of representation at the organizational stage. Even if the board formally exists, it cannot act on behalf of the foundation\u2014unless the law expressly allows it. In practice, this means that, alongside the board, the founder or their proxy remains active.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-jakie-dzialania-sa-mozliwe-w-fazie-organizacji\"><strong>What activities are possible in the organization phase?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Activities of the family foundation in the organization<\/strong> should be limited to formal and preparatory matters. These include, above all:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>transfer of assets to a foundation,<\/li>\n\n\n\n<li>registering the foundation,<\/li>\n\n\n\n<li>concluding basic contracts, e.g. for legal or accounting services.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">However, it is worth remembering that <strong>the act allows the foundation to incur liabilities in the organization<\/strong><a href=\"https:\/\/pmrsa.pl\/en\/what-can-be-financed-from-the-assets-of-a-family-foundation\/\" title=\"\">https:\/\/pmrsa.pl\/co-mozna-finansowac-z-majatku-fundacji-rodzinnej\/<\/a><strong>bindings<\/strong>This may raise doubts \u2013 after all, one of the main goals of a foundation is to protect its assets. Those representing the foundation at this stage (i.e., the founder or their attorney-in-fact) should therefore carefully consider which actions can actually be taken now and which should be postponed until registration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At this stage, it seems that <strong>the foundation should not yet provide benefits to beneficiaries<\/strong> \u2013 This stage should begin only after registration. The regulations are ambiguous on this matter, so proceed with caution.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-czy-fundacja-rodzinna-w-organizacji-musi-skladac-sprawozdanie-finansowe\"><strong>Does a family foundation in an organization have to submit financial statements?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/pmrsa.pl\/en\/contribution-of-a-business-to-a-family-foundation-vat-and-cit-tax-consequences-in-the-light-of-the-latest-interpretations\/\"><img decoding=\"async\" width=\"827\" height=\"236\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/6.png\" alt=\"\" class=\"wp-image-13543\" style=\"width:1722px;height:auto\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/6.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/6-300x86.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/6-768x219.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/6-18x5.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes \u2013 both the family foundation and the family foundation in the organization have an obligation <a href=\"https:\/\/pmrsa.pl\/en\/does-a-family-foundation-pay-taxes\/\" title=\"\">preparation of financial statements<\/a> for a given year <em>(by the end of March, and its approval \u2013 by the end of June).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But please note \u2013 the reporting path is different than in the case of companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The family foundation is not registered in the National Court Register, only in the Register of Family Foundations, so it does not submit its financial statements to the National Court Register, but to the Head of the National Tax Administration (KAS).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Importantly, according to the position of the National Tax Administration, the report submitted to it must be in electronic form, consistent with a specific logical structure and sent via ePUAP or other electronic means of communication.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the same time, the Family Foundation is required to submit a financial report to the appropriate court (i.e., the District Court in Piotrk\u00f3w Trybunalski, which maintains the Register of Family Foundations). The financial report must be submitted in paper form.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-terminy-sprawozdan-finansowych-o-tym-musisz-pamietac\"><strong>Financial reporting deadlines \u2013 what you need to remember<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>until March 31, 2025<\/strong> \u2013 preparation of the financial report for 2024,<br>\u2705 <strong>until June 30, 2025<\/strong> \u2013 approval of the financial report by the appropriate body of the foundation (e.g. the board or the founder),<br>\u2705 <strong>then: submission of financial statements<\/strong> to the National Revenue Administration and the registry court \u2013 in accordance with the procedure described above.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-podsumowanie-i-wsparcie-prawne\"><strong>Summary and legal support<\/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 unique stage in the organizational process, raising practical questions, particularly regarding representation and reporting. Despite not being registered, this entity has real obligations, both legal and reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are preparing to establish a family foundation or are already at the stage of organizing it, it is worth taking care of <a href=\"https:\/\/pmrsa.pl\/en\/is-a-family-foundation-subject-to-taxation\/\" title=\"\"><strong>correct actions from the very beginning<\/strong> <\/a>\u2013 including securing property interests and compliance with formal requirements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Do you need support with your family foundation?<\/strong> Contact us \u2013 we provide comprehensive legal and accounting assistance, including preparation of registration documents, representation in registration proceedings and preparation of financial statements.<\/p>","protected":false},"excerpt":{"rendered":"<p>W Polsce zarejestrowano ju\u017c ponad 2200 fundacji rodzinnych, a ich liczba stale ro\u015bnie. Coraz wi\u0119cej wniosk\u00f3w o rejestracj\u0119 czeka r\u00f3wnie\u017c na rozpatrzenie przez S\u0105d Rejestrowy. Do ko\u0144ca pierwszego kwarta\u0142\u00f3w 2025 roku liczba wniosk\u00f3w oczekuj\u0105cych na rejestracj\u0119 wynosi ju\u017c blisko 1400. Tymczasem zbli\u017ca si\u0119 okres sprawozdawczy, co rodzi pytania o obowi\u0105zki fundacji, kt\u00f3re wci\u0105\u017c oczekuj\u0105 na rejestracj\u0119. W\u0105tpliwo\u015bci budzi, czy i w jakim zakresie podmioty te s\u0105 zobowi\u0105zane do sporz\u0105dzania sprawozda\u0144 finansowych, mimo \u017ce formalnie nie zosta\u0142y jeszcze wpisane do rejestru. Te i inne zagadnienia zwi\u0105zane z fundacj\u0105 rodzinn\u0105 w organizacji przedstawiamy poni\u017cej. Spis Tre\u015bci: Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Czym jest fundacja rodzinna w organizacji? Zgodnie z art.&nbsp; 23 u.f.r. Z chwil\u0105 sporz\u0105dzenia aktu za\u0142o\u017cycielskiego albo og\u0142oszenia testamentu powstaje fundacja rodzinna w organizacji. Zatem fundacja rodzinna w organizacji to pierwszy, przej\u015bciowy etap istnienia fundacji \u2013 trwa od chwili jej ustanowienia (np. podpisania aktu za\u0142o\u017cycielskiego) a\u017c do momentu wpisu do rejestru fundacji rodzinnych. Cho\u0107 to tylko etap \u201eprzygotowawczy\u201d, ustawa jasno wskazuje, kto mo\u017ce dzia\u0142a\u0107 w imieniu fundacji. Kto reprezentuje fundacj\u0119 w fazie organizacji? Zgodnie z ustaw\u0105, fundacj\u0119 rodzinn\u0105 w organizacji mo\u017ce reprezentowa\u0107: Fundator ma pe\u0142ne prawo do reprezentowania fundacji bez \u017cadnych ogranicze\u0144 \u2013 mo\u017ce samodzielnie podejmowa\u0107 dzia\u0142ania. Mo\u017ce te\u017c udzieli\u0107 pe\u0142nomocnictwa \u2013 zar\u00f3wno osobie fizycznej, jak i prawnej. Ustawa nie narzuca formy takiego pe\u0142nomocnictwa \u2013 mo\u017ce ono by\u0107 zawarte ju\u017c w akcie za\u0142o\u017cycielskim albo w osobnym dokumencie. Co si\u0119 dzieje po wpisie do rejestru? Z chwil\u0105 wpisu do rejestru ko\u0144czy si\u0119 etap organizacji fundacji, a jej reprezentacj\u0105 zajmuje si\u0119 zarz\u0105d. Fundator i jego pe\u0142nomocnik trac\u0105 wtedy prawo do dzia\u0142ania w imieniu fundacji \u2013 chyba \u017ce pe\u0142ni\u0105 w niej formaln\u0105 funkcj\u0119. Czy powo\u0142anie zarz\u0105du co\u015b zmienia z zakresie reprezentacji? Samo powo\u0142anie zarz\u0105du (co nast\u0119puje jeszcze przed rejestracj\u0105) nie zmienia zasad reprezentacji na etapie organizacji. Nawet je\u015bli zarz\u0105d ju\u017c formalnie istnieje, to nie mo\u017ce dzia\u0142a\u0107 w imieniu fundacji \u2013 chyba \u017ce ustawa wprost na to pozwala. W praktyce oznacza to, \u017ce obok zarz\u0105du nadal aktywny jest fundator lub jego pe\u0142nomocnik. Jakie dzia\u0142ania s\u0105 mo\u017cliwe w fazie organizacji? Dzia\u0142ania fundacji rodzinnej w organizacji powinny ogranicza\u0107 si\u0119 do spraw formalnych i przygotowawczych. To przede wszystkim: Warto jednak pami\u0119ta\u0107, \u017ce ustawa dopuszcza, aby fundacja w organizacji zaci\u0105ga\u0142a zobohttps:\/\/pmrsa.pl\/co-mozna-finansowac-z-majatku-fundacji-rodzinnej\/wi\u0105zania. To mo\u017ce budzi\u0107 w\u0105tpliwo\u015bci \u2013 przecie\u017c jednym z g\u0142\u00f3wnych cel\u00f3w fundacji jest ochrona maj\u0105tku. Osoby reprezentuj\u0105ce fundacj\u0119 na tym etapie (czyli fundator lub jego pe\u0142nomocnik) powinny wi\u0119c dobrze rozwa\u017cy\u0107, kt\u00f3re czynno\u015bci rzeczywi\u015bcie mo\u017cna podj\u0105\u0107 ju\u017c teraz, a z kt\u00f3rymi warto poczeka\u0107 do momentu rejestracji. Na tym etapie, wydaje si\u0119, \u017ce fundacja nie powinna jeszcze realizowa\u0107 \u015bwiadcze\u0144 dla beneficjent\u00f3w \u2013 ten etap powinien zacz\u0105\u0107 si\u0119 dopiero po rejestracji. Przepisy s\u0105 w tej kwestii niejednoznaczne, wi\u0119c warto dzia\u0142a\u0107 ostro\u017cnie. Czy fundacja rodzinna w organizacji musi sk\u0142ada\u0107 sprawozdanie finansowe? Tak \u2013 zar\u00f3wno fundacja rodzinna, jak i fundacja rodzinna w organizacji maj\u0105 obowi\u0105zek sporz\u0105dzenia sprawozdania finansowego za dany rok (do ko\u0144ca marca, a jego zatwierdzenia \u2013 do ko\u0144ca czerwca). Ale uwaga \u2013 \u015bcie\u017cka sk\u0142adania sprawozdania wygl\u0105da inaczej ni\u017c w przypadku sp\u00f3\u0142ek. Fundacja rodzinna nie jest zarejestrowana w KRS, tylko w Rejestrze Fundacji Rodzinnych, wi\u0119c swoje sprawozdanie finansowe nie sk\u0142ada do Krajowego Rejestru S\u0105dowego, ale do Szefa Krajowej Administracji Skarbowej (KAS). Co wa\u017cne \u2013 zgodnie ze stanowiskiem KAS, sprawozdanie sk\u0142adane do niego musi mie\u0107 form\u0119 elektroniczn\u0105, zgodn\u0105 z okre\u015blon\u0105 struktur\u0105 logiczn\u0105 i przes\u0142an\u0105 przez ePUAP lub inne \u015brodki komunikacji elektronicznej. R\u00f3wnolegle Fundacja Rodzinna zobowi\u0105zana jest z\u0142o\u017cy\u0107 sprawozdanie finansowe do w\u0142a\u015bciwego s\u0105du (czyli do S\u0105du Okr\u0119gowego w Piotrkowie Trybunalskim \u2013 to on prowadzi Rejestr Fundacji Rodzinnych). Sprawozdanie finansowe nale\u017cy z\u0142o\u017cy\u0107 w wersji papierowej. Terminy sprawozda\u0144 finansowych \u2013 o tym musisz pami\u0119ta\u0107 \u2705 do 31 marca 2025 r. \u2013 sporz\u0105dzenie sprawozdania finansowego za rok 2024,\u2705 do 30 czerwca 2025 r. \u2013 zatwierdzenie sprawozdania finansowego przez w\u0142a\u015bciwy organ fundacji (np. zarz\u0105d lub fundator),\u2705 nast\u0119pnie: z\u0142o\u017cenie sprawozdania finansowego do KAS i s\u0105du rejestrowego \u2013 zgodnie z opisanym wy\u017cej trybem. Podsumowanie i wsparcie prawne Fundacja rodzinna w organizacji to specyficzny etap, kt\u00f3ry rodzi praktyczne pytania \u2013 szczeg\u00f3lnie w zakresie reprezentacji i sprawozdawczo\u015bci. Pomimo braku wpisu do rejestru, podmiot ten ma realne obowi\u0105zki \u2013 zar\u00f3wno prawne, jak i sprawozdawcze. Je\u015bli przygotowujesz si\u0119 do za\u0142o\u017cenia fundacji rodzinnej lub ju\u017c jeste\u015b na etapie organizacji, warto zadba\u0107 o prawid\u0142owe dzia\u0142ania od samego pocz\u0105tku \u2013 w tym zabezpieczenie interes\u00f3w maj\u0105tkowych oraz zgodno\u015b\u0107 z wymogami formalnymi. Potrzebujesz wsparcia w zakresie fundacji rodzinnej? Skontaktuj si\u0119 z nami \u2013 zapewniamy kompleksow\u0105 pomoc prawn\u0105 i ksi\u0119gow\u0105, w tym przygotowanie dokument\u00f3w rejestrowych, reprezentacj\u0119 w post\u0119powaniu rejestrowym oraz sporz\u0105dzenie sprawozdania finansowego.<\/p>","protected":false},"author":22,"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":[44],"class_list":["post-13540","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":44,"user_id":22,"is_guest":0,"slug":"sylwia-hamryszak","display_name":"Sylwia Hamryszak","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/850af776-4bcc-4537-90ac-792df2b77cb2.jpeg","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/850af776-4bcc-4537-90ac-792df2b77cb2.jpeg"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/13540","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\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=13540"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/13540\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=13540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=13540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=13540"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=13540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}