{"id":3852,"date":"2026-07-28T08:53:52","date_gmt":"2026-07-28T08:53:52","guid":{"rendered":"https:\/\/sawaryn.com\/?p=3852"},"modified":"2026-10-26T11:02:23","modified_gmt":"2026-10-26T11:02:23","slug":"polish-family-foundation-right-for-your-business","status":"publish","type":"post","link":"https:\/\/sawaryn.com\/en\/publikacje\/polish-family-foundation-right-for-your-business\/","title":{"rendered":"A Family Foundation. How to Decide Whether It Is Right for Your Business and Assets"},"content":{"rendered":"<aside class=\"blog-article__inline-newsletter flow\" aria-label=\"Article newsletter\">\r\n        <div class=\"blog-article__inline-newsletter-head flow\">\r\n            <h2>Discuss your situation with us<\/h2>\r\n            <p>Leave us your email address and we will get back to you.<\/p>\r\n        <\/div>\r\n        <div class=\"form form--cf7 blog-article__newsletter-form\">\r\n            \n<div class=\"wpcf7 no-js\" id=\"wpcf7-f993-o1\" lang=\"pl-PL\" dir=\"ltr\" data-wpcf7-id=\"993\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/3852#wpcf7-f993-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Newsletter signup\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"993\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"pl_PL\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f993-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<div class=\"blog-article__newsletter-fields\">\n\t<p><label class=\"blog-article__newsletter-field\"><br \/>\n<span class=\"screen-reader-text\">Adres e-mail<\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"newsletter-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email blog-article__newsletter-input\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Tw\u00f3j adres email\" value=\"\" type=\"email\" name=\"newsletter-email\" \/><\/span><br \/>\n<\/label>\n\t<\/p>\n\t<p class=\"blog-article__newsletter-submit-row\"><button type=\"submit\" class=\"button blog-article__newsletter-submit\">\r\n    <span class=\"button__label\">Subscribe<\/span>\r\n            <span class=\"button__icon\" aria-hidden=\"true\">\r\n                <span class=\"icon\" data-icon-size=\"sm\">\n        <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/sawaryn.com\/app\/uploads\/2026\/05\/arrow-01.svg\" alt=\"\" class=\"icon__image\" aria-hidden=\"true\" width=\"11\" height=\"13\">\n    <\/span>\n            <\/span>\r\n    <\/button>\n\t<\/p>\n<\/div>\n<div class=\"blog-article__newsletter-consent form__legal-notice\">\n\t<p>Enter your email address to receive legal updates and information about our services. By clicking \u201cSubscribe\u201d, you consent to receiving marketing communications from Kancelaria Prawna Sawaryn i Partnerzy sp.k. by email. You may withdraw your consent at any time. Details are available in our <a href=\"https:\/\/sawaryn.com\/app\/uploads\/2026\/05\/SawaryniPartnerzySpK-PolitykaPrywatnosci_n.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Privacy Policy<\/a>.\n\t<\/p>\n<\/div>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"2026-09-15-v1\" type=\"hidden\" name=\"newsletter-consent-version\" \/><div hidden aria-hidden=\"true\"><label>Leave this field blank<input type=\"text\" name=\"asl_website\" value=\"\" tabindex=\"-1\" autocomplete=\"off\"><\/label><\/div><input type=\"hidden\" name=\"asl_started_at\" value=\"1793541302.2c255b52d9d22b2d522e1a0e11411a4efdd7d3e3a125cbeda5d0384b783a4601\"><div id=\"sawaryn-turnstile-1\" class=\"cf-turnstile\" data-sitekey=\"0x4AAAAAAD2_7crf8smCDxe1\" data-theme=\"light\" data-action=\"contact\"><\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n        <\/div>\r\n    <\/aside>\n<p>A family foundation is not for every entrepreneur. And that is the first thing anyone considering one should hear.<\/p>\n<p>From May 2023 to the end of April 2026, more than 7 037 applications were submitted to the register of family foundations , far more than the legislature had anticipated. Some of these foundations were established following careful analysis. Others , after a conversation at a conference, driven by the enthusiasm of a tax adviser or an article about a \u201ctax optimisation vehicle&#8221;.<\/p>\n<p>The problem is that <strong><a href=\"https:\/\/sawaryn.com\/en\/publikacje\/family-foundation-poland-advantages-limitations\/\">a family foundation is a succession planning and asset protection tool<\/a><\/strong> , not a shortcut to lower taxes. And in 2026, an official review of the Family Foundation Act is under way, while the Ministry of Finance is explicitly signalling its intention to <a href=\"https:\/\/sawaryn.com\/en\/publikacje\/family-foundation-taxation-in-kind-contributions\/\">tighten tax regulations<\/a>. The CIT amendment vetoed in November 2025 did not enter into force, but it provided a roadmap for future changes.<\/p>\n<p>If you run a business, have assets spread across different areas (companies, real estate, private investments) and are thinking about the next generation , this article will help you assess whether a family foundation is right for your situation. Before you spend PLN 100 thousand on the founding fund and engage a law firm to prepare the documents.<\/p>\n<h2>Key terms before you continue<\/h2>\n<p>Before we get to the heart of the matter, here are a few terms that will appear later:<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: left;\">Term<\/th>\n<th style=\"text-align: left;\">What it means<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>Family foundation<\/strong><\/td>\n<td style=\"text-align: left;\">A new legal form (since 22.05.2023) that enables succession planning, asset protection and the separation of family matters from business management<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Founding fund<\/strong><\/td>\n<td style=\"text-align: left;\">The minimum assets contributed to the foundation , at least PLN 100 thousand (cash, company shares, real estate)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Founder<\/strong><\/td>\n<td style=\"text-align: left;\">The person establishing the family foundation , designs its rules, contributes assets and defines the group of beneficiaries<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Beneficiary<\/strong><\/td>\n<td style=\"text-align: left;\">A person entitled to receive benefits from the foundation , this may be a family member, the founder or a third party<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Articles of association<\/strong><\/td>\n<td style=\"text-align: left;\">The document defining the foundation\u2019s operating rules , roles, powers, benefit payment rules and mechanisms for handling disputes<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>2026 Act review<\/strong><\/td>\n<td style=\"text-align: left;\">The statutory obligation of the Council of Ministers to assess how the Act operates three years after its entry into force<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>Entity-based CIT exemption<\/strong><\/td>\n<td style=\"text-align: left;\">As a rule, a family foundation does not pay CIT on income from permitted activities , tax only becomes due when benefits are paid<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>When a family foundation makes sense , and when it does not<\/h2>\n<p>A family foundation is not the answer to every problem faced by a business owner. Before you start analysing the regulations and costs, ask yourself one question: <strong>what is your objective?<\/strong><\/p>\n<h3>Situations in which a foundation may be the right tool<\/h3>\n<ol>\n<li>You run a group of companies and want to reduce your operational role, but you do not have a single successor , family members have different expectations regarding the assets and the business<\/li>\n<li>You own dispersed assets (companies, real estate, shares, private investments) and do not have a single structure that brings them together<\/li>\n<li>You want to formally separate three roles: who manages the business, who benefits from the assets and who controls decisions<\/li>\n<li>You plan to withdraw from actively running the business, but you do not want to sell it or transfer it unconditionally to your children<\/li>\n<li>Some family members want to influence the business, while others expect only financial security , the absence of formal rules leads to tension<\/li>\n<\/ol>\n<h3>Situations in which a foundation is probably not the right choice<\/h3>\n<ol>\n<li>Your sole objective is to reduce taxes , in light of the 2026 Act review and the Ministry of Finance\u2019s announcements, this is a risky motivation<\/li>\n<li>You have a simple asset structure (one business, no real estate, no dispersed assets) , the cost of the foundation will be disproportionate to the benefits<\/li>\n<li>You are not ready to discuss with your family the rules for using the assets and the roles within the business<\/li>\n<li>You are looking for a quick solution , the full process, from analysis to an operational foundation, takes months, while the waiting time for registration with the Regional Court in Piotrk\u00f3w Trybunalski alone was approximately 14 months in 2025<\/li>\n<\/ol>\n<h2>How family foundation taxation works , facts instead of myths<\/h2>\n<p>Many tax-related misconceptions have arisen around family foundations. Below are the actual rules in force since 1 January 2026 (following the President\u2019s veto of the November 2025 CIT amendment, the existing regulations remain in force).<\/p>\n<h3>Basic tax model<\/h3>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: left;\">Item<\/th>\n<th style=\"text-align: left;\">Rule<\/th>\n<th style=\"text-align: left;\">Legal basis<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">CIT on ongoing activities<\/td>\n<td style=\"text-align: left;\">Entity-based exemption , the foundation does not pay CIT on income from permitted activities<\/td>\n<td style=\"text-align: left;\">Article 6(1)(25) of the CIT Act<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">CIT on benefits<\/td>\n<td style=\"text-align: left;\">15% of the value of a benefit paid to a beneficiary<\/td>\n<td style=\"text-align: left;\">Article 24q of the CIT Act<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Beneficiary\u2019s PIT , zero group (spouse, children, parents, siblings)<\/td>\n<td style=\"text-align: left;\">0% , PIT exemption<\/td>\n<td style=\"text-align: left;\">Article 21(1)(157) of the PIT Act<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Beneficiary\u2019s PIT , tax groups I and II<\/td>\n<td style=\"text-align: left;\">10% PIT<\/td>\n<td style=\"text-align: left;\">Article 30(1)(17a) of the PIT Act<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Beneficiary\u2019s PIT , unrelated persons<\/td>\n<td style=\"text-align: left;\">15% PIT<\/td>\n<td style=\"text-align: left;\">Article 30(1)(17a) of the PIT Act<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">CIT on non-permitted activities<\/td>\n<td style=\"text-align: left;\">25% , penalty rate<\/td>\n<td style=\"text-align: left;\">Article 24r of the CIT Act<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>The total tax burden<\/strong> when benefits are paid to immediate family members (zero group) is <strong>15%<\/strong> (CIT on benefits only). By comparison, distributing profit from a limited liability company to a shareholder generates a total burden of approximately <strong>26.29%<\/strong> (at a 9% CIT rate).<\/p>\n<h3>Traps that are rarely discussed<\/h3>\n<p><strong>Leases to related entities.<\/strong> The CIT exemption does not cover income from leases, tenancies or similar agreements where the tenant is a beneficiary, founder or entity related to the foundation (relationship threshold: at least 5% of shares). Such income is subject to 19% CIT. If you plan to contribute real estate to the foundation and lease it to a company in which you hold shares , calculate the implications in advance.<\/p>\n<p><strong>Deadline for registering a foundation in organisation.<\/strong> A family foundation in organisation must be reported to the register within 6 months of its establishment. Missing this deadline results in the <strong>retroactive loss of the CIT exemption<\/strong> , from the date the foundation was established, together with an obligation to pay tax and late-payment interest. With a 14-month registration waiting time in 2025, this represents a genuine procedural risk.<\/p>\n<p><strong>Hidden profits.<\/strong> Article 24q(1a) of the CIT Act contains an exhaustive list of transactions treated as hidden profits , such as interest on loans granted to the foundation by the founder or a beneficiary, or loans granted to a beneficiary for at least 10 years (the entire amount is treated as hidden profit). They are subject to 15% CIT regardless of the transaction\u2019s formal designation.<\/p>\n<h2>2026 Act review , what is changing and why it matters<\/h2>\n<p>The Family Foundation Act contains a provision requiring the Council of Ministers to review its operation three years after its entry into force. That review is under way now.<\/p>\n<h3>Work schedule<\/h3>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: left;\">Date<\/th>\n<th style=\"text-align: left;\">Event<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">By 19.01.2026<\/td>\n<td style=\"text-align: left;\">Collection of comments as part of the Ministry of Development and Technology\u2019s pre-consultation process<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">4-5.03.2026<\/td>\n<td style=\"text-align: left;\">Online consultation meetings held by the Ministry of Development and Technology (general matters, taxes, real estate, statutory reserved share, register, audit)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Q3-Q4 2026<\/td>\n<td style=\"text-align: left;\">Interministerial consultations, Standing Committee of the Council of Ministers, adoption by the Council of Ministers<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Following adoption by the Council of Ministers<\/td>\n<td style=\"text-align: left;\">Parliamentary proceedings (Sejm, Senate, President\u2019s signature)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Vetoed CIT amendment , a roadmap of the Ministry of Finance\u2019s intentions<\/h3>\n<p>The Sejm passed an amendment to the CIT Act (the Act of 17 October 2025), but <strong>the President of the Republic of Poland vetoed it in November 2025.<\/strong> The regulations did not enter into force. However, the Ministry of Finance has not abandoned its intention to tighten the rules , it has announced further consultations in Q2-Q3 2026.<\/p>\n<p>Four proposed changes from the vetoed bill:<\/p>\n<ol>\n<li><strong>Three-year lock-up<\/strong> , exclusion from the CIT exemption of income from the disposal of assets contributed to the foundation before 36 months have elapsed; 19% CIT on an earlier sale<\/li>\n<li><strong>CFC regime<\/strong> (controlled foreign companies) , obligation to account in Poland for income earned by foreign companies controlled by the foundation<\/li>\n<li><strong>Taxation of short-term rentals<\/strong> , exemption only for long-term residential rentals; short-term rentals, condo hotels and apartment hotels , subject to 19% CIT<\/li>\n<li><strong>Clarification of the taxation of interests in foreign tax-transparent companies<\/strong> , ongoing taxation of income from such structures<\/li>\n<\/ol>\n<h3>What this means for you<\/h3>\n<p>If you are establishing a family foundation solely to sell contributed assets quickly without CIT or to operate short-term rentals under a preferential regime , bear in mind that these scenarios are in the Ministry of Finance\u2019s sights. Even if the vetoed bill does not return in an identical form, it has established the direction of the tax administration\u2019s thinking.<\/p>\n<p>A foundation established for succession planning and long-term asset management is far less exposed to the adverse effects of legislative changes than a structure built around tax benefits.<\/p>\n<p><a href=\"https:\/\/sawaryn.com\/en\/contact\/\">Contact us<\/a> , we will help you assess whether your asset situation justifies establishing a family foundation.<\/p>\n<h2>Family foundation versus other succession models , a comparison<\/h2>\n<p>A family foundation is not the only way to organise succession. Depending on the asset structure, the business\u2019s legal form and the owner\u2019s objectives , other solutions may prove more appropriate or may complement the foundation.<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: left;\">Criterion<\/th>\n<th style=\"text-align: left;\">Family foundation<\/th>\n<th style=\"text-align: left;\">Family holding company (PSH)<\/th>\n<th style=\"text-align: left;\">Limited partnership<\/th>\n<th style=\"text-align: left;\">Will<\/th>\n<th style=\"text-align: left;\">Succession management<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">Protection against fragmentation of assets<\/td>\n<td style=\"text-align: left;\">Very high , no shares to divide<\/td>\n<td style=\"text-align: left;\">Medium , shares are inherited<\/td>\n<td style=\"text-align: left;\">Medium<\/td>\n<td style=\"text-align: left;\">Low , assets are divided among heirs<\/td>\n<td style=\"text-align: left;\">None , temporary in nature<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Total tax burden on distributions to family members<\/td>\n<td style=\"text-align: left;\">15% (zero group)<\/td>\n<td style=\"text-align: left;\">Approx. 26-34% (CIT + 19% PIT on dividends)<\/td>\n<td style=\"text-align: left;\">Comparable to a limited liability company<\/td>\n<td style=\"text-align: left;\">Exemption for group I following notification<\/td>\n<td style=\"text-align: left;\">Not applicable<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Protection against creditors<\/td>\n<td style=\"text-align: left;\">Limited (Articles 8-9 of the Family Foundation Act, actio Pauliana)<\/td>\n<td style=\"text-align: left;\">Limited<\/td>\n<td style=\"text-align: left;\">Low (the general partner is liable with all of their assets)<\/td>\n<td style=\"text-align: left;\">None<\/td>\n<td style=\"text-align: left;\">None<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Minimum initial assets<\/td>\n<td style=\"text-align: left;\">PLN 100 000<\/td>\n<td style=\"text-align: left;\">No statutory minimum<\/td>\n<td style=\"text-align: left;\">No statutory minimum<\/td>\n<td style=\"text-align: left;\">None<\/td>\n<td style=\"text-align: left;\">None<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Separation of management from ownership<\/td>\n<td style=\"text-align: left;\">Yes , the founder designs the governing bodies and roles<\/td>\n<td style=\"text-align: left;\">Partial , depends on the company\u2019s articles of association<\/td>\n<td style=\"text-align: left;\">Partial<\/td>\n<td style=\"text-align: left;\">No<\/td>\n<td style=\"text-align: left;\">No<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Legal complexity and implementation cost<\/td>\n<td style=\"text-align: left;\">High<\/td>\n<td style=\"text-align: left;\">Medium<\/td>\n<td style=\"text-align: left;\">Medium<\/td>\n<td style=\"text-align: left;\">Low<\/td>\n<td style=\"text-align: left;\">Low<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Which option to choose and when<\/h3>\n<p><strong>A family holding company (PSH)<\/strong> works well when the objective is to reinvest profits within a corporate group. Articles 24m-24n of the CIT Act provide a CIT exemption for dividends from subsidiaries and income from the disposal of their shares. However, distributions to the holding company\u2019s shareholders are subject to the standard 19% PIT. The most effective solution is often <strong>to combine a PSH with a family foundation<\/strong> , with the foundation as the holding company\u2019s owner.<\/p>\n<p><strong>Succession management<\/strong> (Act of 5 July 2018) applies exclusively to sole proprietorships. It ensures operational continuity following the entrepreneur\u2019s death , for up to 2 years (with the possibility of extension to 5 years). It does not determine the final succession arrangements. It is useful as a temporary solution where the cost of a foundation would be disproportionate.<\/p>\n<p><strong>A will<\/strong> transfers assets directly to heirs , without a permanent management entity. Risks include fragmented ownership, disputes over the statutory reserved share and a lack of continuity in business management. It is sufficient for simple asset structures.<\/p>\n<p><a href=\"https:\/\/sawaryn.com\/publikacje\/umowa-spolki-z-oo-co-powinna-zawierac-i-jak-ja-przygotowac\/\"><strong>Shareholders\u2019 agreements<\/strong><\/a> organise corporate relationships (transfer restrictions, rights of first refusal, tag-along and drag-along rights), but do not replace a will or foundation. They cannot exclude mandatory rules of inheritance law.<\/p>\n<h2>Asset protection in a family foundation , what the foundation protects and what it does not<\/h2>\n<p>Entrepreneurs often ask whether assets contributed to a foundation are \u201csafe&#8221; from creditors. The answer is more complex than marketing materials suggest.<\/p>\n<h3>The foundation\u2019s liability for the founder\u2019s obligations<\/h3>\n<ol>\n<li><strong>Obligations arising before the foundation was established<\/strong> , the foundation is jointly and severally liable for them with the founder, but only up to the value of the property contributed by that founder (Articles 8(1) and 9 of the Family Foundation Act)<\/li>\n<li><strong>Maintenance obligations arising after establishment<\/strong> , subsidiary liability (Articles 8(2)-(3) of the Family Foundation Act)<\/li>\n<li><strong>The founder\u2019s tax arrears<\/strong> , the foundation may be liable under Article 117e of the Tax Ordinance<\/li>\n<\/ol>\n<h3>Actio Pauliana , a genuine threat<\/h3>\n<p>The actio Pauliana (Articles 527-534 of the Civil Code) remains fully applicable to transfers of assets to a foundation. A creditor may request that a contribution of assets be declared ineffective if:<\/p>\n<ol>\n<li>The founder acted in the knowledge that creditors would be prejudiced<\/li>\n<li>The contribution of assets to the foundation was made without consideration , as is the case in the vast majority of situations, making it easier for the creditor to prove their case (Article 528 of the Civil Code)<\/li>\n<li>Deadline for bringing an action: 5 years from the date of the transaction (Article 534 of the Civil Code)<\/li>\n<\/ol>\n<p>A family foundation is not a \u201csafe&#8221; for assets. If you have outstanding obligations or disputes with creditors, the contribution of assets to the foundation may be challenged.<\/p>\n<h2>Seven questions you must ask yourself before establishing a foundation<\/h2>\n<p>Before you engage a law firm and start preparing documents, go through this list. Each of these questions requires an answer , not \u201csomeday&#8221;, but before you make a decision.<\/p>\n<ol>\n<li><strong>What is your objective?<\/strong> Succession and asset protection, or primarily lower taxes? If it is the latter , a foundation is probably not the right tool, particularly in light of the direction of legislative changes<\/li>\n<li><strong>What does your asset structure look like?<\/strong> Map all your assets: companies (including minority shareholdings), real estate, private investments and foreign accounts. A foundation makes sense where dispersed assets require a single management structure<\/li>\n<li><strong>Who are the stakeholders?<\/strong> Family members, business partners and key managers. Write down their expectations regarding the assets and the business , before you start drafting the articles of association<\/li>\n<li><strong>How do you want to separate the roles?<\/strong> Who will manage (the foundation\u2019s management board), who will benefit from the assets (beneficiaries), and who will exercise oversight (the supervisory board). These three functions must be separated and documented<\/li>\n<li><strong>What will happen in a crisis?<\/strong> The founder\u2019s death, a conflict between beneficiaries, one stakeholder wishing to exit, or a dispute over benefit payment rules , the articles of association must provide for these scenarios<\/li>\n<li><strong>Are you ready to talk to your family?<\/strong> A foundation requires agreement on the rules , who receives how much, on what terms and when. These conversations can be difficult, but they must take place before the documents are prepared, not afterwards<\/li>\n<li><strong>Are you monitoring legislative changes?<\/strong> The 2026 Act review may change the rules of the game , both in terms of taxation and permitted activities. Subscribe to alerts or instruct a law firm to monitor the changes<\/li>\n<\/ol>\n<h2>The process of establishing a foundation , from decision to registration<\/h2>\n<p>If, after answering the questions above, a family foundation still appears to be the right solution , the process is outlined below.<\/p>\n<h3>Formal stages<\/h3>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: left;\">Stage<\/th>\n<th style=\"text-align: left;\">What it includes<\/th>\n<th style=\"text-align: left;\">What to look out for<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1. Assessment and decision<\/td>\n<td style=\"text-align: left;\">Asset audit, stakeholder mapping, comparison with alternatives<\/td>\n<td style=\"text-align: left;\">Do not skip this stage , this is where most poor decisions are eliminated<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2. Structure design<\/td>\n<td style=\"text-align: left;\">Separation of roles (management board, beneficiaries, supervision), benefit payment rules, mechanisms for handling disputes<\/td>\n<td style=\"text-align: left;\">The articles of association are not a template , they must reflect your specific situation<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3. Documentation<\/td>\n<td style=\"text-align: left;\">Deed of establishment (or will), articles of association, inventory of assets, appointment of governing bodies<\/td>\n<td style=\"text-align: left;\">The deed of establishment must take the form of a notarial deed<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">4. Founding fund<\/td>\n<td style=\"text-align: left;\">Contribution of at least PLN 100 thousand (cash, shares, real estate)<\/td>\n<td style=\"text-align: left;\">Non-cash assets must be valued with due care<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">5. Registration<\/td>\n<td style=\"text-align: left;\">Entry in the register of family foundations (Regional Court in Piotrk\u00f3w Trybunalski)<\/td>\n<td style=\"text-align: left;\">Court fee: PLN 500; waiting time in 2025 , approx. 14 months<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6. Post-registration obligations<\/td>\n<td style=\"text-align: left;\">Full accounting records, financial statements, an audit every 4 years (or annually), CIT-8FR\/CIT-8\/PIT-8AR returns, registration with the Central Register of Beneficial Owners<\/td>\n<td style=\"text-align: left;\">A foundation in organisation must be reported to the register within 6 months , otherwise it retroactively loses its CIT exemption<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Additional regulatory obligations<\/h3>\n<p>A family foundation is subject to AML\/CFT obligations , including reporting its beneficial owner to the Central Register of Beneficial Owners. It is worth noting that Polish regulations do not expressly specify how to determine a foundation\u2019s beneficial owner , the legislature has assumed that the broad definition of a trust also covers foundations, an approach criticised by commentators. This is an additional compliance issue that requires individual analysis.<\/p>\n<h2>How we can help<\/h2>\n<p>A family foundation is not simply a document to sign. It is a succession model that requires an analysis of your asset structure, discussions with your family and the design of rules intended to last for years.<\/p>\n<p>Our role is to guide you through this process , from verifying whether a foundation makes sense in your situation at all, through to registration and ongoing support.<\/p>\n<p>We begin with an assessment: we map your assets, identify stakeholders and compare a foundation with alternative models (a holding company, shareholders\u2019 agreements, a will). Only after this analysis do we recommend a specific solution , and it is not always a family foundation.<\/p>\n<p>If a foundation proves to be the right tool , we draft articles of association tailored to your situation, prepare the documentation, support you during registration and monitor legislative changes (including the 2026 Act review).<\/p>\n<p>We combine corporate law with a business perspective , ownership structure, growth plans and family relationships. We do not implement templates. We design rules that are intended to work for your business and your family.<\/p>\n<p><a href=\"https:\/\/sawaryn.com\/en\/contact\/\">Write to us<\/a> , we will begin with a conversation about whether a family foundation is right for you.<\/p>\n<aside class=\"blog-article__inline-newsletter blog-article__inline-form flow\" aria-label=\"Article form\">\r\n                    <div class=\"blog-article__inline-newsletter-head flow\">\r\n                                    <h2>Discuss your situation with us<\/h2>\r\n                                                    <p>Leave your details, we\u2019ll be in touch.<\/p>\r\n                            <\/div>\r\n                <div class=\"form form--cf7 blog-article__newsletter-form blog-article__inline-form-form\">\r\n            \n<div class=\"wpcf7 no-js\" id=\"wpcf7-f769-o2\" lang=\"pl-PL\" dir=\"ltr\" data-wpcf7-id=\"769\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/3852#wpcf7-f769-o2\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"769\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"pl_PL\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f769-o2\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><label class=\"contact__field contact__field--wide\"><br \/>\n<span class=\"contact__label\">Imi\u0119 i\/lub nazwisko<\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"contact-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required contact__input\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Jan Kowalski\" value=\"\" type=\"text\" name=\"contact-name\" \/><\/span><br \/>\n<\/label>\n<\/p>\n<div class=\"contact__field-grid\">\n\t<p><label class=\"contact__field\"><br \/>\n<span class=\"contact__label\">Telefon<\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"contact-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-text wpcf7-validates-as-tel contact__input\" autocomplete=\"tel\" aria-invalid=\"false\" placeholder=\"+48 123 456 789\" value=\"\" type=\"tel\" name=\"contact-phone\" \/><\/span><br \/>\n<\/label>\n\t<\/p>\n\t<p><label class=\"contact__field\"><br \/>\n<span class=\"contact__label\">E-mail<\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"contact-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email contact__input\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"jankowalski@xyz.com\" value=\"\" type=\"email\" name=\"contact-email\" \/><\/span><br \/>\n<\/label>\n\t<\/p>\n<\/div>\n<p><label class=\"contact__field contact__field--wide\"><br \/>\n<span class=\"contact__label\">Houston, mam problem...<\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"contact-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea contact__textarea\" aria-invalid=\"false\" placeholder=\"Chcia\u0142bym...\" name=\"contact-message\"><\/textarea><\/span><br \/>\n<\/label>\n<\/p>\n<div class=\"contact__privacy form__legal-notice\">\n\t<p>By submitting this form, you acknowledge that the personal data you provide will be processed by Kancelaria Prawna Sawaryn i Partnerzy sp.k. to handle your enquiry and contact you about it. Details are available in our <a href=\"https:\/\/sawaryn.com\/app\/uploads\/2026\/05\/SawaryniPartnerzySpK-PolitykaPrywatnosci_n.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Privacy Policy<\/a>. The rules governing the use of this website are set out in the <a href=\"https:\/\/sawaryn.com\/app\/uploads\/2026\/05\/regulamin-serwisu-S-P.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Terms and Conditions<\/a>.\n\t<\/p>\n<\/div>\n<p class=\"contact__submit-row\"><button type=\"submit\" class=\"button blog-article__newsletter-submit\">\r\n    <span class=\"button__label\">Submit<\/span>\r\n            <span class=\"button__icon\" aria-hidden=\"true\">\r\n                <span class=\"icon\" data-icon-size=\"sm\">\n        <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/sawaryn.com\/app\/uploads\/2026\/05\/arrow-01.svg\" alt=\"\" class=\"icon__image\" aria-hidden=\"true\" width=\"11\" height=\"13\">\n    <\/span>\n            <\/span>\r\n    <\/button>\n<\/p><div hidden aria-hidden=\"true\"><label>Leave this field blank<input type=\"text\" name=\"asl_website\" value=\"\" tabindex=\"-1\" autocomplete=\"off\"><\/label><\/div><input type=\"hidden\" name=\"asl_started_at\" value=\"1793541302.2c255b52d9d22b2d522e1a0e11411a4efdd7d3e3a125cbeda5d0384b783a4601\"><div id=\"sawaryn-turnstile-2\" class=\"cf-turnstile\" data-sitekey=\"0x4AAAAAAD2_7crf8smCDxe1\" data-theme=\"light\" data-action=\"contact\"><\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n        <\/div>\r\n    <\/aside>\n<h2>A family foundation in 2026 , a strategic, not tax-driven, decision<\/h2>\n<p>A family foundation is a tool that can organise succession, protect assets against fragmentation and separate management roles from beneficiary roles. But it works well only when it is underpinned by a carefully considered decision , not a market trend or tax calculation.<\/p>\n<p>The Act is under review in 2026. The Ministry of Finance has announced that it intends to tighten the regulations. Registration waiting times extend to more than a year. All of this means that it is worth making a decision about a foundation now , but making it consciously.<\/p>\n<p>Review your asset situation. Talk to your family. Compare a foundation with the alternatives. And if you need support with this analysis , <a href=\"https:\/\/sawaryn.com\/en\/contact\/\">write to us<\/a>.<\/p>\n<h2>Frequently asked questions<\/h2>\n<p><strong>How do I know whether a family foundation is the right solution for my situation?<\/strong><br \/>\nAsk yourself three questions: is your objective succession and asset protection (rather than tax optimisation alone), do you have dispersed assets requiring a single management structure, and are you ready to talk to your family about the rules for using those assets? If you answer \u201cno&#8221; to any of them , a foundation is probably not the right tool. It is worth consulting a law firm that will compare a foundation with the alternatives (a holding company, shareholders\u2019 agreements, a will) in the context of your specific situation.<\/p>\n<p><strong>How much does it cost to establish and maintain a family foundation?<\/strong><br \/>\nThe founding fund must be at least PLN 100 thousand. The court registration fee is PLN 500 (PLN 250 for subsequent entries). In addition, there are notarial costs (deed of establishment), legal fees (analysis, drafting the articles of association, documentation) and ongoing operating costs: full accounting records, financial statements, an audit every 4 years (or annually in certain cases), and tax returns (CIT-8FR, CIT-8, PIT-8AR). The specific amounts depend on the complexity of the assets and the number of stakeholders , it is worth estimating them before making a decision.<\/p>\n<p><strong>What will change in the regulations in 2026, and is it worth establishing a foundation now or should I wait?<\/strong><br \/>\nAn official review of the Family Foundation Act is under way in 2026 , the Ministry of Development and Technology is conducting consultations (meetings were held on 4-5 March 2026), while the Ministry of Finance is working to tighten the tax regulations. The CIT amendment vetoed in November 2025 did not enter into force, but it established the direction of future changes: a three-year lock-up on disposed assets, taxation of short-term rentals and the CFC regime. A foundation established for succession planning and long-term asset management is less exposed to the adverse effects of changes than a structure built around tax benefits. Waiting for the \u201cfinal form&#8221; of the regulations may take many months , with a 14-month registration waiting time, postponing the decision also carries a cost.<\/p>\n<p><strong>After establishing a family foundation, will I still be able to control what happens to my assets and business?<\/strong><br \/>\nYes , the founder designs the foundation\u2019s governing bodies and the scope of their powers. You may serve on the foundation\u2019s management board, appoint a supervisory board that includes selected individuals, and define detailed rules in the articles of association for asset management, benefit payments and decision-making. The articles of association may also provide mechanisms for crises: a conflict between beneficiaries, a stakeholder wishing to exit, or a change of plans. The extent of your control depends on how you design the articles of association , which is why this stage requires due care.<\/p>\n<p><strong>How does a family foundation differ from a family holding company?<\/strong><br \/>\nA family holding company (Polish Holding Company, Articles 24m-24n of the CIT Act) is a company whose shares are inherited and may become fragmented. It offers tax preferences when profits are reinvested within a corporate group (a CIT exemption for dividends from subsidiaries), but distributions to shareholders are subject to the standard 19% PIT. A family foundation has no shares , the assets remain within a single structure regardless of generational changes, while the total tax burden when benefits are paid to immediate family members is 15% (versus approx. 26-34% in a holding company). The most effective solution is often to combine both structures: the foundation as the holding company\u2019s owner.<\/p>\n<p><strong>Does a family foundation protect assets against creditors?<\/strong><br \/>\nProtection is limited. The foundation is jointly and severally liable for the founder\u2019s obligations arising before its establishment , up to the value of the property contributed by that founder (Articles 8-9 of the Family Foundation Act). The actio Pauliana (Articles 527-534 of the Civil Code) remains fully applicable , a creditor may request that the contribution of assets be declared ineffective within 5 years of the transaction date. Since assets are usually contributed to the foundation without consideration, it is easier for the creditor to prove the grounds for the action. A foundation is not a tool for evading liabilities.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A family foundation in 2026 calls for an assessment of succession, tax and risk. Learn when it may make sense and when another option may be preferable.<\/p>\n","protected":false},"author":9,"featured_media":1882,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","sip_alt_url":"","sip_en_pl_url":"","sip_pair_uuid":"","sip_pair_state":""},"categories":[1579],"tags":[1610,1555,1612,1628,1546],"specialization":[1213],"practice_area":[],"class_list":["post-3852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-law","tag-beneficial-owner","tag-corporate-governance-en","tag-crbr-en","tag-fundacja-rodzinna","tag-risk-assessment","specialization-corporate-law"],"acf":[],"_links":{"self":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/3852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/comments?post=3852"}],"version-history":[{"count":2,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/3852\/revisions"}],"predecessor-version":[{"id":4232,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/3852\/revisions\/4232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/media\/1882"}],"wp:attachment":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/media?parent=3852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/categories?post=3852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/tags?post=3852"},{"taxonomy":"specialization","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/specialization?post=3852"},{"taxonomy":"practice_area","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/practice_area?post=3852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}