Abstract

RESEARCH OBJECTIVE: The objective of the article is to analyze changes of family foundations’ CIT taxation in Poland, which were to come into force with 2026 (the President of Poland vetoed them). The author examines the extent to which the planned changes will affect the effectiveness of family foundations as an instrument for the succession of family assets.

THE RESEARCH PROBLEM AND METHODS: Two years after the introduction of family foundations into the Polish legal system, the conditions for their taxation are being questioned. The vetoed bill was intended to clarify the scope of the CIT exemption for family foundations. This is important for founders, beneficiaries, and the tax authorities. The author used a dogmatic and historical-legal approach.

THE PROCESS OF ARGUMENTATION: After presenting an overview of family foundations and the tax assumptions for 2023, the author points to problems in the application of CIT regulations and describes the planned changes to the CIT Act. The article concludes with an analysis of the effects of the proposed changes.

RESEARCH RESULTS: The author answers the question of how the proposed amendments to the CIT Act will affect the use of family foundations as a succession planning tool and concludes that family foundations will become a typical succession tool rather than a tax vehicle.

CONSLUSIONS, INNOVATIONS, AND RECOMMENDATIONS: The presidential veto suspended the amendment, which was to come into force from 2026. However, this does not mean that the government’s proposals will not be “unfrozen” even in mid-2026, i.e., at the time of the planned revision of the regulations after the expiry of the 3-year period of its enforcement.