The founder contributes assets worth at least PLN 100,000.
Family Foundation Act
A foundation for managing family wealth and business succession.
- Summary
- UFR
- Adopted
- 26 January 2023
- Original publication
- Dz.U. 2023 poz. 326
- Summary up to date as of
- October 2026
Key rules
The Family Foundation Act in brief
The register of family foundations is kept by the Regional Court in Piotrków Trybunalski.
The foundation’s income is exempt from CIT; 15% tax is paid when distributions are made to beneficiaries.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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