Family Foundation 2026 — Tax Benefits
Family foundation is a relatively new Polish legal institution, introduced in 2023. It's a tool for wealthy family businesses to organize succession and significantly optimize taxes. In 2026 the CIT rate remains 15% with numerous exemptions.
What is a family foundation
It's a legal entity managing assets for beneficiaries (usually founder's family). It conducts its own business (rental, dividends, deposits), and beneficiary payouts are preferentially taxed. Setup: minimum PLN 100,000 founding fund, notarial deed, KRS foundation registry entry.
Tax advantages
CIT 15% (vs 19%) on current foundation profit. Payout to group '0' beneficiary (spouse, children) — 15% tax for beneficiary, but under conditions completely exempt. No inheritance tax when transferring assets to foundation during founder's lifetime. Dividends from companies exempt from CIT at foundation level.
For whom it pays off
Companies with assets above PLN 5M, passive income (rental, dividends), planned succession to children/grandchildren, desire to organize family structure. Setup costs PLN 15,000-30,000 (notary + fees + advisor), running PLN 5,000-10,000 annually (accounting + supervisory board).
Summary
Family foundation is not a panacea, but for wealthy families it can save PLN 100,000+ annually and protect from inheritance disputes. Consult tax advisor and lawyer specializing in foundations before setting up.