Monitor Podatkowy

no. 1/2024

Legal and tax aspects of Polish family foundations compared to other legislation

DOI: 10.32027/MOPOD.24.1.3
Marta Bandzmer-Karuc
Autorka jest doradcą podatkowym, radcą prawnym.
Abstract

Following the example of Western European countries, the institution of a family foundation was introduced into the Polish legal and tax system. Such foundations are intended to manage assets and transfer assets between generations apart from inheritance. This article presents the basic legal and tax issues regarding family foundations in countries such as Liechtenstein. Malta, the Netherlands, Austria and Poland.

Keywords
Family foundations PIT and CIT taxation beneficiaries foundation council