{"id":14525,"date":"2025-09-04T07:01:32","date_gmt":"2025-09-04T07:01:32","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=14525"},"modified":"2025-09-10T11:55:58","modified_gmt":"2025-09-10T11:55:58","slug":"taxation-of-family-foundations-after-the-changes-a-guide-for-entrepreneurs","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/taxation-of-family-foundations-after-the-changes-a-guide-for-entrepreneurs\/","title":{"rendered":"Taxation of family foundations after the changes \u2013 a guide for entrepreneurs"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The government has published a draft amendment to the Corporate Income Tax Act (CIT), which also covers <a href=\"https:\/\/pmrsa.pl\/en\/family-foundation\/\"><strong>family foundations<\/strong>.<\/a> The aim of the changes is to counteract tax abuse and restore the institution to its original character \u2013 a succession tool, not a vehicle for tax optimization. The bill (no. UD293) has been added to the Council of Ministers&#039; legislative agenda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CONTENTS:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><nav><ul><li class=\"\"><a href=\"#kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/a><\/li><li class=\"\"><a href=\"#kluczowe-zalozenia-projektu\">Key assumptions of the project<\/a><\/li><li class=\"\"><a href=\"#powody-nowelizacji\">Reasons for the amendment<\/a><\/li><li class=\"\"><a href=\"#ocena-proponowanych-zmian\">Assessment of proposed changes<\/a><\/li><li class=\"\"><a href=\"#krytyczne-spojrzenie-brak-stabilnosci-prawa\">A critical look \u2013 lack of legal stability<\/a><\/li><li class=\"\"><a href=\"#podsumowanie\">Summary<\/a><\/li><\/ul><\/nav><\/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=\"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\/09\/Opodatkowanie-fundacji-rodzinnej-po-zmianach-\u2013-przewodnik-dla-przedsiebiorcow.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"kluczowe-zalozenia-projektu\">Key assumptions of the project<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the project and announcements of the Ministry of Finance and Economy, the following are planned, among others:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Condition of maintaining assets for 36 months<\/strong> \u2013 The sale of assets contributed to a foundation is to be tax-exempt only if the foundation retains them for at least three years. The goal is to curb the practice of quickly transferring assets solely for the purpose of obtaining favorable tax treatment upon sale.<\/li>\n\n\n\n<li><strong>Exclusion from the exemption of income from short-term rentals<\/strong> - <a href=\"https:\/\/pmrsa.pl\/en\/registration-family-foundation-information\/\">family foundation<\/a> will not be able to benefit from tax preferences if it generates income from this type of activity. This is a response to the observed phenomenon of &quot;hidden hotel business&quot; within the foundation.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/sale-of-real-estate-by-a-family-foundation-and-exemption-from-income-tax-an-important-decision-of-the-court\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"827\" height=\"236\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-7-1.png\" alt=\"\" class=\"wp-image-14542\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-7-1.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-7-1-300x86.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-7-1-768x219.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-7-1-18x5.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The foundation is placed under the CFC (Controlled Foreign Corporation) regime<\/strong> \u2013 Family foundations will be treated like other entities holding shares in controlled foreign entities. This is intended to prevent the transfer of income to jurisdictions with more favorable tax conditions.<\/li>\n\n\n\n<li><strong>Clarification of the rules for taxation of income from the transfer of real estate for use<\/strong> \u2013 especially in the case of short-term rental agreements or similar legal structures.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"powody-nowelizacji\">Reasons for the amendment<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As the Ministry of Finance emphasizes, the analysis of practice showed that some family foundations were used <strong>instrumentally<\/strong> \u2013 not as a tool for the protection and succession of family assets, but as a vehicle for tax optimization. Reported abuses include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>contributing assets to a foundation only to then sell them using tax exemptions,<\/li>\n\n\n\n<li>circumventing the ban on conducting business activities by the foundation through tax-transparent entities,<\/li>\n\n\n\n<li>using foundations to aggressively optimize and postpone taxation.<a href=\"https:\/\/pmrsa.pl\/en\/is-a-family-foundation-subject-to-taxation\/\">https:\/\/pmrsa.pl\/czy-fundacja-rodzinna-podlega-opodatkowaniu\/<\/a><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"827\" height=\"236\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-10.png\" alt=\"\" class=\"wp-image-14421\" style=\"width:1404px;height:auto\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-10.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-10-300x86.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-10-768x219.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-10-18x5.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"ocena-proponowanych-zmian\">Assessment of proposed changes<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Changes should be considered in two dimensions:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>From the state&#039;s perspective<\/strong> \u2013 The project strengthens the tax system and reduces the risk of loss of budget revenue. It also brings Polish regulations closer to EU standards in counteracting tax base erosion.<\/li>\n\n\n\n<li><strong>From a perspective <a href=\"https:\/\/pmrsa.pl\/en\/who-appoints-the-board-in-a-family-foundation\/\">founders and beneficiaries<\/a><\/strong> \u2013 The new regulations mean greater restrictions and the need for long-term planning. Family foundations remain an attractive succession tool, but they will lose some of their tax advantages for investment and speculative activities. The 36-month asset retention requirement will be particularly significant, limiting the flexibility of asset management.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"krytyczne-spojrzenie-brak-stabilnosci-prawa\">A critical look \u2013 lack of legal stability<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/pmrsa.pl\/en\/is-it-worth-establishing-a-family-foundation-in-poland\/\">Family Foundation<\/a> was introduced into the Polish legal system in 2023. Just a few months later, the legislator announced significant changes to the taxation rules. This dynamic raises serious concerns about the stability and predictability of tax law.<\/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\/pit-tax-in-a-family-foundation-who-pays-and-who-is-exempt\/\"><img decoding=\"async\" width=\"827\" height=\"236\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-9.png\" alt=\"\" class=\"wp-image-14419\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-9.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-9-300x86.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-9-768x219.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/Dodaj-troche-tresci-9-18x5.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\"><strong>Problems resulting from lack of stability:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>\u2013 Lack of predictability for funders and tax advisors.<br>\u2013 The risk of having to change strategy by entities that have already established family foundations.<br>\u2013 A discouraging effect for new founders who expect a lasting and secure legal framework.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Long-term succession planning requires a stable regulatory environment. Frequent and sudden changes can undermine entrepreneurs&#039; trust in the institution of family foundations, thus weakening their attractiveness as a succession tool.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"podsumowanie\">Summary<\/h4>\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\/contact\/\"><img loading=\"lazy\" decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja.jpg\" alt=\"\" class=\"wp-image-12238\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The family foundation was intended to be an institution supporting the stability and continuity of Polish family businesses. The proposed changes indicate that the legislature recognized the risk of its use for purposes contrary to the legislator&#039;s intention.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the same time, the changes introduced weaken confidence in the stability of tax law in Poland. <a href=\"https:\/\/pmrsa.pl\/en\/family-governance-and-succession-of-a-family-business-how-to-secure-assets-for-generations\/\">The family foundation remains a succession tool<\/a>, but in the new tax regime its operation requires greater caution, planning and readiness to change the strategy.<\/p>","protected":false},"excerpt":{"rendered":"<p>Rz\u0105d opublikowa\u0142 projekt nowelizacji ustawy o podatku dochodowym od os\u00f3b prawnych (CIT), obejmuj\u0105cej r\u00f3wnie\u017c fundacje rodzinne. Celem zmian jest przeciwdzia\u0142anie nadu\u017cyciom podatkowym i przywr\u00f3cenie instytucji jej pierwotnego charakteru \u2013 narz\u0119dzia sukcesyjnego, a nie wehiku\u0142u do optymalizacji podatkowej. Projekt (nr UD293) zosta\u0142 wpisany do wykazu prac legislacyjnych Rady Ministr\u00f3w. SPIS TRE\u015aCI: Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Kluczowe za\u0142o\u017cenia projektu Zgodnie z projektem oraz zapowiedziami Ministerstwa Finans\u00f3w i Gospodarki, przewidziano m.in.: Powody nowelizacji Jak podkre\u015bla resort finans\u00f3w, analiza praktyki pokaza\u0142a, \u017ce cz\u0119\u015b\u0107 fundacji rodzinnych by\u0142a wykorzystywana instrumentalnie \u2013 nie jako narz\u0119dzie ochrony i sukcesji maj\u0105tku rodzinnego, ale jako wehiku\u0142 optymalizacji podatkowej. Wskazywane nadu\u017cycia to m.in.: Ocena proponowanych zmian Zmiany nale\u017cy rozpatrywa\u0107 w dw\u00f3ch wymiarach: Krytyczne spojrzenie \u2013 brak stabilno\u015bci prawa Fundacja rodzinna zosta\u0142a wprowadzona do polskiego systemu prawnego w 2023 roku. Ju\u017c po kilkunastu miesi\u0105cach ustawodawca zapowiada istotne zmiany zasad jej opodatkowania. Taka dynamika rodzi powa\u017cne zastrze\u017cenia dotycz\u0105ce stabilno\u015bci i przewidywalno\u015bci prawa podatkowego. Problemy wynikaj\u0105ce z braku stabilno\u015bci: &#8211; Brak przewidywalno\u015bci dla fundator\u00f3w i doradc\u00f3w podatkowych.&#8211; Ryzyko konieczno\u015bci zmiany strategii przez podmioty, kt\u00f3re ju\u017c powo\u0142a\u0142y fundacje rodzinne.&#8211; Efekt zniech\u0119caj\u0105cy dla nowych fundator\u00f3w, kt\u00f3rzy oczekuj\u0105 trwa\u0142ych i pewnych ram prawnych. D\u0142ugofalowe planowanie sukcesji wymaga stabilnego otoczenia regulacyjnego. Cz\u0119ste i nag\u0142e zmiany mog\u0105 podwa\u017cy\u0107 zaufanie przedsi\u0119biorc\u00f3w do instytucji fundacji rodzinnej, a tym samym os\u0142abi\u0107 jej atrakcyjno\u015b\u0107 jako narz\u0119dzia sukcesyjnego. Podsumowanie Fundacja rodzinna mia\u0142a by\u0107 instytucj\u0105 wspieraj\u0105c\u0105 stabilno\u015b\u0107 i ci\u0105g\u0142o\u015b\u0107 polskich firm rodzinnych. Projektowane zmiany wskazuj\u0105, \u017ce ustawodawca dostrzeg\u0142 ryzyko jej wykorzystania w celach sprzecznych z intencj\u0105 ustawodawcy. Jednocze\u015bnie wprowadzane zmiany os\u0142abiaj\u0105 zaufanie do stabilno\u015bci prawa podatkowego w Polsce. Fundacja rodzinna pozostaje narz\u0119dziem sukcesyjnym, ale w nowym re\u017cimie podatkowym jej funkcjonowanie wymaga wi\u0119kszej ostro\u017cno\u015bci, planowania i gotowo\u015bci do zmian w strategii.<\/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-14525","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\/14525","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=14525"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/14525\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=14525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=14525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=14525"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=14525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}