Polish family foundations – the questions I hear most often

The foundation in organisation comes into being on the day the deed of foundation is signed before a notary. Today, entry in the register takes many months – in 2026 even more than a year. Preparing the documents usually takes two to six weeks. Details

The founding fund must be at least PLN 100,000 (Article 17 of the Act). Because of the fixed costs – accounting, the bodies, the audit – a foundation starts to make economic sense with assets measured in millions of zlotys.

Yes. The founder may be a beneficiary of his or her own foundation. Distributions to the founder benefit from the PIT exemption, and the foundation pays CIT on them as on any distribution.

Yes, and in many foundations this is the case at the start. It is worth planning right away who will replace the founder on the board and who will take over his or her powers when the founder is gone (Article 13(2)). More on the statute

Not directly. A foundation may conduct business only within the scope of Article 5 of the Act – rental, shares in companies, investments, loans to companies and beneficiaries. Income from other activities is taxed at 25%. The business is run by a company in which the foundation is a shareholder. Details

One or more. Several founders exercise their rights jointly, unless the statute provides otherwise. Most often the founders are spouses or siblings who run a business together.

Yes. The declaration establishing the foundation may be made in a notarial will (Article 22). The founding fund is then contributed within two years of entry in the register (Article 21(5)), and the foundation is registered by its management board. This is a solution for people who want to keep full control during their lifetime, at the cost of less certainty that everything will work after their death.

Yes, in the procedure laid down in the statute itself – this is one of its mandatory elements (Article 26(2)). That is why it matters so much who will be able to amend the statute after the founder's death and what may not be changed.

From future creditors – largely, yes. From existing ones – no: the foundation is jointly and severally liable with the founder for his or her obligations from before its establishment, up to the value of the assets he or she contributed (Articles 8 and 9), and the creditor may bring an actio Pauliana. Details

No. The founding fund contributed within ten years before the founder's death is added to the estate when the forced share is calculated. You can, however, conclude an agreement waiving the right to the forced share or design distributions so that they count towards it. Details

Yes. Any natural person with full legal capacity may be a founder, and any natural person or non-governmental organisation may be a beneficiary. You do, however, need to check how the beneficiary's country of residence will tax distributions from a Polish foundation.

It is kept by a single court for the whole of Poland – the Regional Court in Piotrków Trybunalski (Article 4(2)). Since 29 July 2026 the basic data are available online, and extracts can be requested by e-mail. The Ministry of Justice has announced that the register will be moved to the National Court Register (KRS), but without a date.

Then today's rules apply in 2027: 15% CIT on distributions, no two-year holding period, the current rental rules. The Sejm can override the veto by a 3/5 majority. Current status

No. I handle foundations from all over Poland. Meetings can be held remotely, you sign the deed before a notary in any city, and there is only one register anyway – in Piotrków Trybunalski.

In Polish and German. I can prepare the foundation's documents in Polish and German versions, so that advisers on the other side of the border do not have to guess.