Polish family foundation — formation, taxation, benefits for owners planning succession.
The family foundation has been in force since 2023 as a modern succession tool. It separates ownership from management and ensures family business continuity.
A legal person formed to gather property, manage it and provide benefits to beneficiaries (usually family members). Operates under a statute and beneficiary list.
Notarial deed + min PLN 100k fund. Registered with KRS. Founder contributes assets. You set beneficiaries, bodies, payout rules.
CIT 15% on business activity (preferential). Payouts to tax groups I and II (close family) — PIT exempt, others 15%.
Assets above PLN 5-10m, family succession, claim protection, long-term planning. Not for small firms — overhead.
A serious decision. Danexis with a notary builds the structure and runs the taxes.