Since 2023 Polish families and business owners have been able to hold assets in a family foundation. The rules in brief.
A family foundation is a separate legal person that holds the founder’s assets and pays benefits to beneficiaries. It helps keep the business in the family and organise succession.
How it is set up
- a charter with beneficiaries and bodies
- a list of the assets contributed to the foundation
- entry in the register of family foundations
The foundation does not pay CIT on many types of income until benefits are paid out, but its business activity is restricted. It is worth preparing the benefits plan with a tax adviser.
This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.
Scan to read the article on your phone or send it to your business partner.
