{"id":9565,"date":"2024-12-13T15:26:01","date_gmt":"2024-12-13T15:26:01","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=9565"},"modified":"2025-01-23T12:15:23","modified_gmt":"2025-01-23T12:15:23","slug":"does-a-family-foundation-pay-taxes","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/does-a-family-foundation-pay-taxes\/","title":{"rendered":"Does a family foundation pay taxes?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A family foundation is an increasingly popular tool for wealth management and succession planning, introduced to the Polish legal system in 2023. Its attractiveness stems not only from the protection of assets and the liquidity of succession, but also from preferential taxation. But does a family foundation actually pay taxes? The answer to this question depends on several key factors, which we will discuss below.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Contents<\/strong><\/h4>\n\n\n\n<div class=\"wp-block-aioseo-table-of-contents\"><ul><li><a href=\"#aioseo-1-opodatkowanie-dochodow-fundacji-rodzinnej\">1. Taxation of family foundation income<\/a><\/li><li><a href=\"#aioseo-2-podatek-od-wyplat-dla-beneficjentow\">2. Tax on payments to beneficiaries<\/a><\/li><li><a href=\"#aioseo-3-inne-podatki\">3. Other taxes<\/a><\/li><li><a href=\"#aioseo-4-podatek-od-spadkow-i-darowizn\">4. Inheritance and donation tax<\/a><\/li><li><a href=\"#aioseo-5-opodatkowanie-przy-likwidacji-fundacji\">5. Taxation upon liquidation of a foundation<\/a><\/li><li><a href=\"#aioseo-podsumowanie\">Summary<\/a><\/li><\/ul><\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-1-opodatkowanie-dochodow-fundacji-rodzinnej\"><br><strong>1. Taxation of family foundation income<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A family foundation in Poland is a taxpayer of corporate income tax (CIT). However, unlike standard companies, it does not pay CIT on all income. The legislator has provided preferential rules:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Income exempt from CIT<\/strong>: Income from typical investment activities, such as dividends, interest, sale of securities, real estate or profits from shares in subsidiaries, is exempt from CIT until it is paid to the beneficiaries.<\/li>\n\n\n\n<li><strong>Income taxed CIT (19%)<\/strong>: The foundation pays CIT tax when benefits are paid or assets are transferred to beneficiaries, as well as when it is liquidated. The CIT rate is 19%.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-2-podatek-od-wyplat-dla-beneficjentow\"><strong>2. Tax on payments to beneficiaries<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Payments to beneficiaries of a family foundation are taxed differently, depending on the degree of relationship:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Immediate family (group &quot;0&quot;)<\/strong>: Beneficiaries from the founder&#039;s immediate family, i.e. children, grandchildren, spouse or parents, are <strong>exempt from income tax<\/strong> from benefits received from the foundation. This is one of the most important facilities that distinguishes a family foundation from other legal entities.<\/li>\n\n\n\n<li><strong>Other beneficiaries<\/strong>: People outside the founder&#039;s immediate family (e.g. friends or distant relatives) pay income tax on distributions from the foundation at the rate <strong>15% PIT<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-3-inne-podatki\"><strong>3. Other taxes<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A family foundation, despite special tax rules, may be required to pay other taxes if it carries out certain activities:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Property tax<\/strong>: If the foundation owns real estate, it pays local real estate taxes in accordance with municipal regulations.<\/li>\n\n\n\n<li><strong>VAT<\/strong>: Family Foundation <strong>is not a VAT payer<\/strong>, because it does not conduct business activity in the classic sense. However, it may be subject to VAT if it decides to carry out certain transactions, e.g. the sale of real estate.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-4-podatek-od-spadkow-i-darowizn\"><strong>4. Inheritance and donation tax<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Contribution of assets to a family foundation by the founder <strong>not subject to inheritance and gift tax<\/strong>, which is another advantage of this solution. Thanks to this, the founder can transfer assets, even those of significant value, without additional costs.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-5-opodatkowanie-przy-likwidacji-fundacji\"><strong>5. Taxation upon liquidation of a foundation<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">In the event of liquidation of a family foundation, the assets remaining after settling all liabilities may be transferred to the beneficiaries. In such a case, they are subject to CIT taxation at the rate of 19%.<\/p>\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\">A family foundation in Poland benefits from a number of tax reliefs and preferences, which makes it an effective tool in succession planning and property protection. It pays corporate income tax (CIT) only on the payment of benefits or property to beneficiaries and at the time of liquidation. Beneficiaries closest to the founder&#039;s family are exempt from income tax, which additionally increases the attractiveness of this form of property management.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thanks to favorable regulations, a family foundation is an effective way to manage assets, minimizing tax burdens and enabling the smooth transfer of assets to subsequent generations.<\/p>","protected":false},"excerpt":{"rendered":"<p>Fundacja rodzinna to coraz bardziej popularne narz\u0119dzie zarz\u0105dzania maj\u0105tkiem i planowania sukcesji, wprowadzone do polskiego systemu prawnego w 2023 roku. Jej atrakcyjno\u015b\u0107 wynika nie tylko z ochrony maj\u0105tku i p\u0142ynno\u015bci sukcesji, ale tak\u017ce z preferencyjnego opodatkowania. Jednak czy fundacja rodzinna faktycznie p\u0142aci podatki? Odpowied\u017a na to pytanie zale\u017cy od kilku kluczowych czynnik\u00f3w, kt\u00f3re om\u00f3wimy poni\u017cej. Spis tre\u015bci 1. Opodatkowanie dochod\u00f3w fundacji rodzinnej Fundacja rodzinna w Polsce jest podatnikiem podatku dochodowego od os\u00f3b prawnych (CIT). Jednak w przeciwie\u0144stwie do standardowych sp\u00f3\u0142ek, nie p\u0142aci CIT od wszystkich dochod\u00f3w. Ustawodawca przewidzia\u0142 preferencyjne zasady: 2. Podatek od wyp\u0142at dla beneficjent\u00f3w Wyp\u0142aty na rzecz beneficjent\u00f3w fundacji rodzinnej s\u0105 opodatkowane w r\u00f3\u017cny spos\u00f3b, w zale\u017cno\u015bci od stopnia pokrewie\u0144stwa: 3. Inne podatki Fundacja rodzinna, mimo szczeg\u00f3lnych zasad podatkowych, mo\u017ce by\u0107 zobowi\u0105zana do uiszczania innych podatk\u00f3w, je\u015bli prowadzi okre\u015blone dzia\u0142ania: 4. Podatek od spadk\u00f3w i darowizn Wniesienie maj\u0105tku do fundacji rodzinnej przez fundatora nie podlega podatkowi od spadk\u00f3w i darowizn, co jest kolejn\u0105 korzy\u015bci\u0105 tego rozwi\u0105zania. Dzi\u0119ki temu fundator mo\u017ce bez dodatkowych koszt\u00f3w przekaza\u0107 maj\u0105tek, nawet o znacznej warto\u015bci. 5. Opodatkowanie przy likwidacji fundacji W przypadku likwidacji fundacji rodzinnej, maj\u0105tek pozosta\u0142y po uregulowaniu wszystkich zobowi\u0105za\u0144 mo\u017ce zosta\u0107 przekazany beneficjentom. W takim przypadku podlega on opodatkowaniu CIT w wysoko\u015bci 19%. Podsumowanie Fundacja rodzinna w Polsce korzysta z szeregu ulg i preferencji podatkowych, co czyni j\u0105 skutecznym narz\u0119dziem w planowaniu sukcesji i ochronie maj\u0105tku. P\u0142aci podatek dochodowy od os\u00f3b prawnych (CIT) wy\u0142\u0105cznie od wyp\u0142at \u015bwiadcze\u0144 lub maj\u0105tku dla beneficjent\u00f3w oraz w momencie likwidacji. Beneficjenci najbli\u017csi rodzinie fundatora s\u0105 zwolnieni z podatku dochodowego, co dodatkowo zwi\u0119ksza atrakcyjno\u015b\u0107 tej formy zarz\u0105dzania maj\u0105tkiem. Dzi\u0119ki korzystnym regulacjom fundacja rodzinna stanowi efektywny spos\u00f3b zarz\u0105dzania maj\u0105tkiem, minimalizuj\u0105c obci\u0105\u017cenia podatkowe i umo\u017cliwiaj\u0105c p\u0142ynne przekazywanie aktyw\u00f3w kolejnym pokoleniom.<\/p>","protected":false},"author":12,"featured_media":0,"comment_status":"closed","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":[43],"tags":[],"ppma_author":[30],"class_list":["post-9565","post","type-post","status-publish","format-standard","hentry","category-fundacja-rodzinna"],"authors":[{"term_id":30,"user_id":12,"is_guest":0,"slug":"teampmr-restructuring-pl","display_name":"Zesp\u00f3\u0142 PMR","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/9565","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=9565"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/9565\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=9565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=9565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=9565"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=9565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}