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Foundation with business activities and Family Foundation

Foundation with business activities

A foundation with commercial activities is a non-governmental organization without members, which may be established by natural or legal persons in order to implement socially and economically useful tasks, in accordance with the interests of the Polish state.

The greatest benefits of such a foundation are:

• the possibility of conducting business activities supporting statutory objectives, which allows for exemption from income tax under the Act.

• obtaining funds with co-financing of up to 100%,  

• implementation of various projects without involving the company's own funds,

• wide opportunities to obtain subsidies for purposes such as innovation, environmental protection, education and culture.


A Family Foundation is a special type of organization that manages family and company assets, ensuring their protection and the possibility of passing them on to subsequent generations.

The greatest benefits of such a foundation are:

• protection of assets against inheritance disputes and fragmentation,  

• facilitating business succession,

• separation of family assets from company assets,

• and the potential for capital accumulation while meeting the family's needs and implementing the founder's vision. This foundation is exempt from CIT from certain profits and benefits to the immediate family, also offering tax benefits when transferring assets and continuing to run a business.  Currently, the greatest risk is considered to be the short period of operation of the provisions on foundations and, as the legislator himself points out, "changes in the regulations or the emergence of new, more favorable solutions in the future may result in the dissolution of the family foundation."

Family Foundation

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