{"id":9576,"date":"2024-12-13T15:33:28","date_gmt":"2024-12-13T15:33:28","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=9576"},"modified":"2025-04-02T12:58:32","modified_gmt":"2025-04-02T12:58:32","slug":"how-to-set-up-a-family-foundation","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/how-to-set-up-a-family-foundation\/","title":{"rendered":"How to set up a family foundation?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A family foundation is a tool that allows for effective management of assets and their transfer to future generations. It allows for the protection of assets against fragmentation and for succession planning in a tax- and legal-friendly manner. However, establishing a family foundation in Poland requires going through several key stages, which we discuss in detail 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-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/a><\/li><li><a href=\"#aioseo-1-decyzja-o-zalozeniu-fundacji-rodzinnej\">1. Decision to establish a family foundation<\/a><\/li><li><a href=\"#aioseo-2-wniesienie-majatku-poczatkowego\">2. Contribution of initial assets<\/a><\/li><li><a href=\"#aioseo-3-sporzadzenie-aktu-zalozycielskiego\">3. Preparation of the articles of association<\/a><\/li><li><a href=\"#aioseo-4-ustalenie-statutu-fundacji\">4. Establishing the foundation&#039;s statute<\/a><\/li><li><a href=\"#aioseo-5-rejestracja-fundacji-w-krs\">5. Registration of the foundation in the National Court Register<\/a><\/li><li><a href=\"#aioseo-6-zarzadzanie-fundacja\">6. Foundation management<\/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<\/h4>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><audio src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/08\/Co-to-jest-restrukturyzacja.mp3\"><\/audio><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/Jak-zalozyc-fundacje-rodzinna1.mp3\"><\/audio><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-1-decyzja-o-zalozeniu-fundacji-rodzinnej\"><strong>1. Decision to establish a family foundation<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The first step is to decide to establish a foundation and define its purpose. A family foundation should serve to manage assets and pay benefits to beneficiaries, who are usually members of the founder&#039;s family.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-2-wniesienie-majatku-poczatkowego\"><strong>2. Contribution of initial assets<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The founder must decide what assets will be contributed to the foundation. The minimum value of assets is PLN 100,000. These may be financial resources, real estate, shares in companies, stocks or other valuable assets. Contributing these components means that they cease to be the property of the founder, becoming the property of the foundation, which of course does not mean losing possession of them.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-3-sporzadzenie-aktu-zalozycielskiego\"><strong>3. Preparation of the articles of association<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A family foundation is established by a founding act, which must be prepared in the form of a notarial deed. This document should include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Name of the foundation<\/strong> \u2013 must be unique and compliant with legal regulations,<\/li>\n\n\n\n<li><strong>The headquarters of the foundation<\/strong> \u2013 indication of the city where the foundation will be registered,<\/li>\n\n\n\n<li><strong>The purpose of the foundation<\/strong> \u2013 should concern the protection and management of assets,<\/li>\n\n\n\n<li><strong>Initial assets<\/strong> \u2013 precise definition of its value and components,<\/li>\n\n\n\n<li><strong>Rules of representation<\/strong> \u2013 indication of the persons responsible for managing the foundation.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-4-ustalenie-statutu-fundacji\"><strong>4. Establishing the foundation&#039;s statute<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The statute is a key document regulating the functioning of the foundation. It should include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Benefit payment rules<\/strong> \u2013 who and on what terms will be the beneficiary,<\/li>\n\n\n\n<li><strong>Method of managing assets<\/strong> \u2013 rules regarding investments, withdrawals or reinvestments,<\/li>\n\n\n\n<li><strong>Foundation bodies<\/strong> \u2013 e.g. management board, supervisory board or meeting of beneficiaries,<\/li>\n\n\n\n<li><strong>Detailed regulations regarding the liquidation of foundations<\/strong> \u2013 in the event of its termination.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-5-rejestracja-fundacji-w-krs\"><strong>5. Registration of the foundation in the National Court Register<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">In order for a family foundation to operate, it must be registered in the National Court Register (KRS). The application should include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>articles of association,<\/li>\n\n\n\n<li>foundation statute,<\/li>\n\n\n\n<li>list of members of the management bodies,<\/li>\n\n\n\n<li>declaration of contribution of initial assets.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">After positive registration, the foundation obtains legal personality, which allows it to formally begin its activities.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-6-zarzadzanie-fundacja\"><strong>6. Foundation management<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">After registration, a family foundation operates in accordance with the principles set out in the statute. It can conduct limited business activities, such as managing real estate, investing capital or deriving income from shares in companies. Payments of benefits to beneficiaries must be in accordance with the statutory provisions and decisions of the foundation&#039;s governing bodies.<\/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\">Establishing a family foundation is a process that requires thought, detailed planning and support from professionals such as lawyers and financial advisors. A well-thought-out legal structure and a well-designed statute allow for long-term asset protection and its smooth transfer to subsequent generations in a tax- and legal-friendly manner.<\/p>","protected":false},"excerpt":{"rendered":"<p>Fundacja rodzinna to narz\u0119dzie pozwalaj\u0105ce na efektywne zarz\u0105dzanie maj\u0105tkiem i jego przekazanie kolejnym pokoleniom. Umo\u017cliwia ochron\u0119 aktyw\u00f3w przed rozdrobnieniem oraz planowanie sukcesji w spos\u00f3b korzystny podatkowo i prawnie. Za\u0142o\u017cenie fundacji rodzinnej w Polsce wymaga jednak przej\u015bcia przez kilka kluczowych etap\u00f3w, kt\u00f3re szczeg\u00f3\u0142owo omawiamy poni\u017cej. Spis tre\u015bci Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj 1. Decyzja o za\u0142o\u017ceniu fundacji rodzinnej Pierwszym krokiem jest decyzja o za\u0142o\u017ceniu fundacji oraz okre\u015blenie jej celu. Fundacja rodzinna powinna s\u0142u\u017cy\u0107 zarz\u0105dzaniu maj\u0105tkiem oraz wyp\u0142atom \u015bwiadcze\u0144 na rzecz beneficjent\u00f3w, kt\u00f3rymi zazwyczaj s\u0105 cz\u0142onkowie rodziny fundatora. 2. Wniesienie maj\u0105tku pocz\u0105tkowego Fundator musi zdecydowa\u0107, jaki maj\u0105tek zostanie wniesiony do fundacji. Minimalna warto\u015b\u0107 maj\u0105tku to 100 000 z\u0142. Mog\u0105 to by\u0107 \u015brodki finansowe, nieruchomo\u015bci, udzia\u0142y w sp\u00f3\u0142kach, akcje czy inne warto\u015bciowe aktywa. Wniesienie tych sk\u0142adnik\u00f3w oznacza, \u017ce przestaj\u0105 one by\u0107 w\u0142asno\u015bci\u0105 fundatora, staj\u0105c si\u0119 w\u0142asno\u015bci\u0105 fundacji co oczywi\u015bcie nie oznacza utraty ich posiadania. 3. Sporz\u0105dzenie aktu za\u0142o\u017cycielskiego Fundacja rodzinna powstaje na mocy aktu za\u0142o\u017cycielskiego, kt\u00f3ry musi by\u0107 sporz\u0105dzony w formie aktu notarialnego. Dokument ten powinien zawiera\u0107: 4. Ustalenie statutu fundacji Statut jest kluczowym dokumentem reguluj\u0105cym funkcjonowanie fundacji. Powinien zawiera\u0107: 5. Rejestracja fundacji w KRS Aby fundacja rodzinna mog\u0142a funkcjonowa\u0107, konieczna jest jej rejestracja w Krajowym Rejestrze S\u0105dowym (KRS). Wniosek powinien zawiera\u0107: Po pozytywnej rejestracji fundacja uzyskuje osobowo\u015b\u0107 prawn\u0105, co pozwala jej formalnie rozpocz\u0105\u0107 dzia\u0142alno\u015b\u0107. 6. Zarz\u0105dzanie fundacj\u0105 Po rejestracji fundacja rodzinna dzia\u0142a zgodnie z zasadami okre\u015blonymi w statucie. Mo\u017ce prowadzi\u0107 ograniczon\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105, np. zarz\u0105dza\u0107 nieruchomo\u015bciami, inwestowa\u0107 kapita\u0142 czy czerpa\u0107 dochody z udzia\u0142\u00f3w w sp\u00f3\u0142kach. Wyp\u0142aty \u015bwiadcze\u0144 dla beneficjent\u00f3w musz\u0105 by\u0107 zgodne z zapisami statutowymi i decyzjami organ\u00f3w zarz\u0105dzaj\u0105cych fundacj\u0105. Podsumowanie Za\u0142o\u017cenie fundacji rodzinnej to proces wymagaj\u0105cy przemy\u015blenia, szczeg\u00f3\u0142owego planowania i wsparcia profesjonalist\u00f3w, takich jak prawnicy i doradcy finansowi. Przemy\u015blana struktura prawna i dobrze skonstruowany statut pozwalaj\u0105 na d\u0142ugoterminowe zabezpieczenie maj\u0105tku oraz jego p\u0142ynne przekazywanie kolejnym pokoleniom w spos\u00f3b korzystny pod wzgl\u0119dem podatkowym i prawnym.<\/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-9576","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\/9576","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=9576"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/9576\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=9576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=9576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=9576"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=9576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}