Taxes in Family Foundations

Secure succession and optimal taxation

A family foundation is a relatively new legal and tax tool in Poland that has gained considerable interest among entrepreneurs planning succession. It not only enables asset protection and ensures business continuity but also offers favorable tax solutions. Thanks to it, the risk of partitioning a business when passing it on to future generations can be effectively reduced.

The proper establishment and management of a family foundation requires thorough knowledge of regulations and skillful tax structure planning. At ATF Tax, we assist clients not only with the formal establishment of foundations but, above all, with their optimal management from a tax perspective.

Basic support scope

Analysis of the tax consequences of establishing a family foundation.

Tax advisory services for foundations and their beneficiaries (Personal Income Tax, Corporate Income Tax, VAT).

Support with foundation tax settlements in ongoing operations.

Assessment of tax consequences of transferring assets to a foundation and of benefit payments.

Monitoring legislative changes related to family foundation taxation.

Who is the tax support service for family foundations aimed at?

This solution is aimed at founders, boards, and beneficiaries who want full control over their foundation's accounting and tax security. With proper planning, it's possible to avoid double taxation (CIT + PIT), optimize benefit payouts, and ensure compliance with the Family Foundation Act. Our advisory services are most frequently used by: founders planning to transfer family assets as part of succession, members of family foundation boards and supervisory boards, beneficiaries receiving benefits from foundations, advisors and legal representatives responsible for tax settlement compliance, and entrepreneurs managing companies affiliated with foundations who wish to avoid tax risks.

The family foundation tax processing at ATF Tax was developed to ensure clarity of accounts, regulatory compliance, and maximum tax efficiency.

Step 1

Analysis of the statute and structure of a family foundation

We are verifying the method of the foundation's creation and its asset structure.
We are analyzing the tax obligations of foundations and beneficiaries.
We are identifying potential tax risks and areas for optimization.

Step 2

Preparation and implementation of tax solutions

We are developing the rules for corporate income tax settlement for a family foundation.
We support with PIT tax settlements on the beneficiary side.
We are creating recommendations for withdrawal and investment planning to avoid double taxation.

Step 3

Current tax support and advisory services

We provide ongoing advice regarding tax and reporting obligations.
We are monitoring changes in regulations regarding family foundations.
We support you in preparing CIT and PIT declarations.

Step 4

Verification and long-term planning

We conduct periodic analyses of the effectiveness of the adopted solutions.
Implementing measures to mitigate the risk of similar conflicts in the future.
Preparing reports and statements required by donors.

Secure succession and lower taxes for your family foundation.

FAQ

Many entrepreneurs ask when it is worth using the help of a tax advisor, what services tax consulting for companies includes, and what real benefits cooperation with ATF Tax experts can bring.

What does tax consulting for companies involve?

Tax advisory services provide comprehensive assistance with CIT, PIT, and VAT taxes. This includes analysis of tax returns, preparation of declarations, tax planning, representation before tax authorities, and ongoing support for current matters.

When is it worth using the services of a tax advisor?

It's always worth using the help of a consultant when a company is growing, planning investments, changing its tax system, or entering new markets. Tax consulting is also invaluable when implementing Estonian CIT, using tax reliefs, restructuring a business, or preparing for tax audits.

Is online tax advice effective?

Yes – online tax consulting is the standard today. It allows you to consult with experts from anywhere in Poland (e.g., Poznań, Warsaw, Krakow, Gdańsk), send documents, and receive recommendations electronically. It's a fast, convenient, and secure solution that provides the same level of support as in-person meetings.

What is the difference between a tax audit and standard tax consulting?

Tax audit is a detailed analysis of tax returns that allows for the detection of errors, identification of risks, and indication of areas where savings can be achieved. Tax consulting, on the other hand, is ongoing, continuous service that includes monitoring regulations, advising on business decisions, and implementing legally compliant solutions. At ATF Tax, we combine both services so that your company operates securely and predictably.

Tax reliefs and preferences offer several benefits: * **Reduced Tax Liability:** The most direct benefit is a lower amount of tax owed. This can free up money for other uses. * **Increased Disposable Income:** With less tax to pay, individuals and businesses have more money available for spending, saving, or investing. * **Incentive for Certain Behaviors:** Tax reliefs are often designed to encourage specific activities, such as: * **Investment:** Tax breaks on investments can encourage capital formation and economic growth. * **Saving for Retirement:** Tax-advantaged retirement accounts encourage individuals to save for their future. * **Charitable Giving:** Tax deductions for donations incentivize philanthropy. * **Homeownership:** Deductions for mortgage interest can make buying a home more affordable. * **Education:** Tax credits or deductions for educational expenses can make schooling more accessible. * **Support for Specific Industries or Groups:** Governments may use tax preferences to support particular sectors of the economy or groups of people, such as small businesses, low-income households, or specific industries deemed important for national interests. * **Stimulation of Economic Activity:** By leaving more money in the hands of consumers and businesses, tax reliefs can boost demand and encourage economic activity. * **Simplified Tax Compliance (sometimes):** While not always the case, some reliefs can simplify tax calculations for individuals or businesses meeting specific criteria. In essence, tax reliefs and preferences are policy tools used by governments to influence economic behavior, redistribute wealth, and promote specific social or economic goals.

Properly applied tax reliefs (R&D, IP BOX, investment relief, expansion relief) can significantly reduce tax liabilities. Our advisors help to determine which reliefs a company can benefit from, prepare complete documentation, and ensure correct settlement, leading to real savings for entrepreneurs.

Does tax consulting also include international taxes?

Yes, we advise on international taxation – from avoiding double taxation and handling VAT settlements in foreign transactions, to withholding tax (WHT) matters. Our tax advice for companies operating abroad helps you conduct international business safely and minimize tax risks.

What are the benefits of implementing Estonian CIT?

Estonian CIT allows a company to postpone tax payments until profit is distributed. This enables the business to invest funds in development and maintain greater financial liquidity. We help assess whether Estonian CIT is beneficial for your company, implement the solution, and ensure compliance with regulations—from the initial analysis to ongoing settlements.

Do tax advisors represent companies before tax authorities?

Yes, at ATF Tax, we represent our clients at every stage of contact with tax authorities, including all stages of tax proceedings and before administrative courts. We prepare responses, requests for individual interpretations, and file appeals against decisions, ensuring the protection of the entrepreneur's interests.

Can business restructuring provide tax benefits?

Yes, corporate restructuring often allows for the organization of tax liabilities, reduction of debt, and recovery of financial liquidity. We advise on tax restructuring, combining legal, financial, and tax knowledge so that the company can safely begin a new phase of operations.

How much does tax consulting cost?

The cost of tax advisory services depends on the scope of services and the complexity of the case. We charge hourly for simple consultations, while audits, implementations, or international support are priced individually. In every case, we guarantee transparent cooperation terms and clear communication without hidden costs.