Nowe zasady gry dla fundacji rodzinnych – konsekwencje zmian podatkowych – ale nie od 2026 roku
New rules of the game for family foundations – consequences of tax changes – but not from 2026

Summary/Abstract: RESEARCH OBJECTIVE: The objective of the article is to analyze changes of family foundations' CIT taxation in Poland, which were to come into force with 2026 (the President of Poland vetoed them). RESEARCH RESULTS: The author answers the question of how the proposed amendments to the CIT Act will affect the use of family foundations as a succession planning tool and concludes that family foundations will become a typical succession tool rather than a tax vehicle. CONCLUSIONS, INNOVATIONS, AND RECOMMENDATIONS: The presidential veto suspended the amendment, which was to come into force from 2026.

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