Investment and Financial Consulting

Secure investments and effective foundation asset management

A family foundation should not only protect assets but also responsibly grow their value in accordance with the law and statutory objectives. At ATF Family Office, together with external experts, we develop investment strategies tailored to the foundation's structure and risk profile.

We help choose optimal financial solutions in compliance with the Family Foundation Act and tax regulations. We support management in making investment decisions, analyze project profitability, and monitor strategy implementation, so the foundation can operate stably, securely, and long-term.

Basic support scope

Support for foundation asset placement (including real estate investments, company shares, securities).

Analysis of Tax and Legal Risks in Family Foundation Investments.

Monitoring and reporting of the foundation's financial results.

Who is investment and financial advisory for?

Investment and financial advisory is a service aimed at foundations actively managing their assets or planning to start investment activities.

Investment and financial advisory services at ATF Family Office provide comprehensive support to founders and boards of family foundations in wealth management, capital allocation, and minimization of tax and legal risks.

Our goal is to ensure sustainable asset value growth with full respect for safety and regulatory compliance.

Step 1

Understanding the foundation's investment goals and strategies

We are analyzing the investment profile, asset structure, and objectives of the foundation.
We are establishing the principles of capital allocation and the expected level of risk.
Together, we are developing an investment policy that complies with the family foundation's bylaws.

Step 2

Preparation of financial recommendations and analyses

We are developing investment proposals in, among others: real estate, subsidiaries, securities, or other assets.
We analyze the financial, tax, and legal risks of each investment.
We support the decision-making process by preparing financial reports and forecasts.

Step 3

Investment Implementation and Oversight

We accompany the foundation during the investment implementation phase – from negotiations to transaction finalization.
We ensure compliance with the Family Foundation Act and other legal regulations.
We support you in preparing documentation and reports for the foundation's bodies.

Invest safely and in accordance with your foundation's objectives.

FAQ

We know that establishing and running a family foundation is a big responsibility.

What is a family foundation and when is it worth establishing one?

This tool is for asset protection, succession planning, and orderly management of family finances. It is useful when you want to separate private assets from business assets, maintain long-term control of the company, and ensure clear rules for beneficiary benefits.

What tax benefits can a family foundation offer?

The act provides for tax preferences at the foundation level and special rules for taxing benefits for beneficiaries. In practice, a well-designed structure allows for reducing tax burdens, avoiding double taxation, and safely planning payouts. The key is to tailor solutions to the asset profile and family plans.

How are benefits paid to beneficiaries and the founder taxed?

Taxation depends, among other things, on the degree of kinship, the source and type of benefit, and the foundation's internal documents. The standard practice is to prepare a benefits policy and a payment schedule to take advantage of available preferences and not lose exemption rights.

Does a family foundation pay corporate income tax (CIT) and value-added tax (VAT)?

The foundation is a taxpayer and subject to general rules, but some of its income may benefit from preferences. The scope of CIT/VAT obligations results from the type of activity (e.g., rental, dividends, asset disposal, services). Therefore, before each transaction, we assess the tax consequences and prepare a secure settlement model.

A family foundation can conduct the following activities:

The catalog is limited and focuses on asset management, investing, and activities supporting the statutory objectives. „Operational” activities should remain within the portfolio companies. The foundation acts as the owner and supervisor of these companies.

What is the step-by-step process for establishing a family foundation?

First, we design the charter, the list of beneficiaries, and the benefit rules. Then, we complete the documents, contribute assets, and submit the application to the registry. After registration, we implement accounting policies, compliance procedures, and establish the reporting calendar. We manage the entire process „end-to-end,” including remotely.

What is the cost of establishing and operating a family foundation?

The costs include: court and notary fees, legal and tax advisory services for establishment, ongoing accounting and reporting services, tax advisory services, and (if needed) a family foundation audit. We always prepare a transparent, individualized quote.

What bodies does the foundation have and what does its corporate governance look like?

As a rule, the management board operates, and the articles of association may provide for additional supervisory bodies. Key elements include: clear competencies, resolution-making procedures, a stakeholder register, and well-described compliance processes. This ensures that decisions are predictable and legally sound.

Can a company or real estate be transferred to a foundation, and how should it be accounted for?

Various assets (shares, securities, real estate, rights) can be contributed to a foundation. Each transfer should ideally be preceded by a CIT/PIT/VAT analysis and a review of agreements and collateral. We prepare an asset contribution plan that is tax-efficient and formally secure.

How to prepare a foundation for an inspection or audit?

We begin with a review of the books, verification of documents (articles of incorporation, resolutions, contracts), tax tests (corporate income tax, VAT, benefits), and assessment of procedures. We conclude with a report containing recommendations and the implementation of corrections so that the foundation is ready for an audit and maintains the continuity of its tax preferences.