{"id":14407,"date":"2025-09-01T08:32:44","date_gmt":"2025-09-01T08:32:44","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=14407"},"modified":"2025-09-10T11:43:43","modified_gmt":"2025-09-10T11:43:43","slug":"sale-of-real-estate-by-a-family-foundation-and-exemption-from-income-tax-an-important-decision-of-the-court","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/sale-of-real-estate-by-a-family-foundation-and-exemption-from-income-tax-an-important-decision-of-the-court\/","title":{"rendered":"Sale of real estate by a family foundation and exemption from income tax \u2013 an important decision of the Provincial Administrative Court"},"content":{"rendered":"

Introduction family foundation <\/a>into the Polish legal system was a milestone in family wealth management and business succession. This tool has gained significant popularity, thanks in part to favorable tax regulations.<\/p>\n\n\n\n

Pursuant to Article 6, Section 1, Item 25 of the Corporate Income Tax Act, a family foundation \u2013 if it conducts business activities listed in Article 5 of the Family Foundation Act (hereinafter referred to as the Family Foundation Act) \u2013 may benefit from income tax exemption. Therefore, it is crucial to properly assess whether a given activity falls within the permitted list.<\/p>\n\n\n\n

CONTENTS: <\/strong><\/p>\n\n\n\n