Polish family foundations · statute, setting up, taxes

The statute of a family foundation decides what happens to your assets for generations to come.

I have been drafting statutes of Polish family foundations since the first year the Act was in force. On this site I share what that practice has taught me, and I update it whenever the law changes.

Check whether a foundation is for you What the statute must settle

Where to begin

Three pages worth reading first

Is it for me at all?

A family foundation is not for every entrepreneur. Ten questions I ask at the first meeting – answer them yourself before you call anyone.

The statute: what you must decide

The Act lists what the statute must contain. It does not say how to settle those points – and it is these decisions that determine whether the foundation will work as you intended, also after your death. Five areas in which the key decisions are made.

Monitor of changes in the law

Polish family foundations have existed since 2023, and the rules on their taxation have already been set to change twice. One page with the current state of play and a timeline, updated after every step taken by the Sejm, the Senate and the President.

Facts, not adjectives

Why it is worth reading what I write here

Information on the practice of the profession of radca prawny

September 2023the first family foundation I registered – four months after the Act entered into force
Over PLN 238 millionin assets held by the family foundations I serve (as of November 2026)
17 yearsof company law – which is why I know how the foundation's statute must fit the articles of association of the company whose shares you contribute; this is where later disputes most often begin
Statutes and by-lawsI draft statutes of legal persons and by-laws of management boards, supervisory boards and general meetings; to me, a foundation's statute is a constitutional document, not a form

All topics

The family foundation step by step

How I work with founders

Three stages, one person from start to finish

Initial consultation
About an hour on your assets, your family and what worries you. Afterwards I tell you plainly whether a foundation makes sense. Sometimes a will, the articles of association or a gift is the better tool.
Structure and draft statute
The decisions from my 30-point list, the draft statute and inventory of assets, coordination with the notary and with your tax adviser, if you have one.
Registration and the first year
The application to the registry court, running the foundation in organisation, the first meetings of its bodies, the list of beneficiaries, the first financial statements.

This part of the page is information on the practice of the profession of radca prawny. I advise in Polish and German.