Fundacja rodzinna – nowy podatnik podatku dochodowego od osób prawnych
Family Foundation – a new Corporate Income Taxpayer

Summary/Abstract: The Act on Family Foundations introduced a new type of legal person into the Polish legal system – family foundations. As a rule, they are a taxpayer of corporate income tax exempt subjectively and objectively from tax in the scope of the so-called allowed business activity. However, the foundation is taxed on income outside the scope of the exemption, as well as on certain rental income. In addition, the foundation is a taxpayer on account of the payment of benefits to beneficiaries. The pace of legislative work has affected the quality of tax regulations, which results in a number of doubts.

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