Tax advisory services tailored to family foundations

Secure and efficient tax settlements for a family foundation

Taxes in a family foundation differ from those applicable to companies or sole proprietorships. They include, among others: CIT settlements, VAT, and tax on benefits for beneficiaries. 

At ATF Family Office, we combine expertise in tax law, accounting, and official practices to ensure full regulatory compliance while minimizing burdens. We ensure that every financial decision made for the foundation is secure, justified, and tax-optimal.

Basic support scope 

Analysis and settlement of corporate income tax for a family foundation.
Settling PIT tax on the beneficiaries' side.
Tax planning for succession and the transfer of family assets.
Avoiding double taxation (Corporate Income Tax + Personal Income Tax).
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Who is tax advisory intended for within the structures of a family foundation?

We offer our services to entrepreneurs and organizations who want to consciously and safely manage their assets. 

At ATF Family Office, we provide comprehensive support for family foundation taxes, ranging from ongoing CIT and PIT settlements, through tax planning, to risk analyses and individual interpretations.

Our approach is based on transparency, security, and tailoring the tax strategy to the foundation's goals and structure.

Step 1

Analysis of the tax situation of a family foundation

  • We are learning about the foundation's structure, sources of income, asset allocation, and payout rules for beneficiaries.
  • We identify potential tax risks and opportunities for CIT and PIT optimization.
  • We are establishing the scope of support – from current accounting to long-term tax strategy planning.
Step 2

Current accounting and consulting

  • We handle CIT tax settlements for foundations and PIT for beneficiaries.
  • We are developing and implementing procedures to ensure compliance with the Family Foundation Act and tax regulations.
  • We advise on transactions, benefit payouts, and wealth transfers, ensuring the elimination of double taxation risk.
Step 3

Strategic Planning and Support

  • We create tax strategies that support the long-term goals of the founder and beneficiaries.
  • We cooperate with investment and legal advisors to ensure consistency between the foundation's legal, tax, and financial structure.
  • We provide support in obtaining individual interpretations and represent the foundation in dealings with tax authorities.

Gain confidence that your foundation's taxes are filed legally and risk-free.

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FAQ

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

We're happy to solve your problems

Contact us using our contact form and let's start collaborating.

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