Polish family foundation law monitor – 8.11.2026

How to read the monitor: in force law in effect · passed adopted by parliament, awaiting signature or publication · draft still at government level or in the Sejm.

What the act of 22 October 2026 will change passed

Area	Today	From the first tax year after 31.12.2026
CIT on distributions, assets on dissolution and hidden profits	15%	19% (Article 24q(1) of the CIT Act); what counts is the moment of payment or making available, not the year the profit was earned
Sale of assets contributed or transferred free of charge	exempt, unless the assets were acquired solely for resale	taxable if the sale takes place within 2 years from the end of the calendar year of contribution (Article 6(8)(2) of the CIT Act); applies to assets received from the first tax year after 31.12.2026; exception for sales based on a decision of a public authority
Rental of real estate	exempt; in its judgment of 16.01.2026 (II FSK 1136/24) the Supreme Administrative Court held short-term rental to be covered by the exemption	residential rental exempt only for direct letting and exclusively for residential purposes; round-the-clock accommodation and rental through an operator lose the exemption (Article 6(8)(1) of the CIT Act), also for assets already held
Tax-transparent partnerships	income exempt	the exemption is lost only for income that would not be exempt if the foundation earned it directly; exception for certain investment funds, clarified by the Senate's amendment
CFC	foundations not covered	foundations covered
Exit tax	foundations not covered	foundations covered
Hidden profits	current catalogue	in addition: a loan to the founder or a related party not repaid on time; receivables from the founder, a beneficiary or a related party that are waived, time-barred or written off as uncollectable
Beneficiaries' PIT exemption	the founder and closest family, in proportion to the assets contributed by the founder	in addition, descendants of the founder's siblings and of the founder's stepchild (Article 21(1)(157) and (49) of the PIT Act); for distributions received from 1.01.2027, also from foundations set up earlier
Residential property – transitional period	–	until 31.12.2027 a residential building or unit can be returned to its previous owner without 19% CIT and without inheritance and gift tax (does not apply to commercial property or shares); returning assets from the founding fund requires topping the fund back up to PLN 100,000
Tax year other than the calendar year	–	old rules until the end of the tax year that began before 2027

What this means in practice until 31 December 2026

Paying distributions. A distribution paid in 2026 is taxed at 15%; the same distribution paid in 2027 – at 19%, even if it comes from profit earned earlier.
Contributing assets. Assets contributed by the end of 2026 will not be subject to the two-year holding period. Assets contributed in 2027 can be sold without CIT on 1 January 2030 at the earliest. The anti-avoidance rules apply regardless of the date.
Tax year. Foundations whose tax year differs from the calendar year apply the old rules until the end of the year that began before 2027.
Short-stay property. Structures with apartments let short-term lose the exemption from 2027; until the end of 2027 there is a window to return residential units to their previous owner tax-free.
Foreign structures and partnerships. Foundations with interests in foreign or transparent entities should review their structure for CFC and the new rules before the first tax year after 2026.
If the President vetoes: all of the above becomes irrelevant, and today's rules apply in 2027. The Sejm can override a veto by a 3/5 majority.

This is information on the state of the law, not advice in your matter. Each of the decisions above requires a calculation based on the figures of the specific foundation.

Timeline

5.11.2026 passed The Sejm adopts the Senate's amendment (434 votes against rejecting it, 0 in favour); the act goes to the President.
27.10.2026 passed The Senate adopts a resolution with one amendment – clarifying the exemption for income from collective investment undertakings in which a development institution or its subsidiary holds participation units.
22.10.2026 passed The Sejm passes the act at third reading.
29.09.2026 draft The Council of Ministers adopts draft UD447.
17.09.2026 draft New version of the draft: holding period shortened from 36 months to 2 years, only for assets contributed or transferred free of charge.
13.08.2026 draft The Ministry of Finance publishes draft UD447 with a 36-month lock-up and a 19% rate.
29.07.2026 in force Regulation of the Minister of Justice of 22.04.2026 (Journal of Laws 2026 item 577): requests for extracts by e-mail, basic register data online.
27.07.2026 The Ministry of Justice announces that family foundations will be incorporated into the National Court Register (KRS); no timetable.
11.06.2026 The Ministry of Development and Technology publishes a "Draft review of the Family Foundation Act" (review after three years).
22.05.2026 Three years since the Act entered into force – the period the President relied on in the reasons for his veto.
16.01.2026 Supreme Administrative Court (II FSK 1136/24): short-term rental covered by the exemption.
27.11.2025 The President vetoes the CIT amendment of 17.10.2025 (36-month lock-up, CFC, rental); the original rules apply in 2026.
17.10.2025 The Sejm passes the first amendment, to enter into force on 1.01.2026.
29.08.2025 The Ministry of Finance publishes the first draft; the lock-up was to cover assets contributed after 31.08.2025 – the ministry later dropped this.
22.05.2023 in force The Family Foundation Act enters into force; the register is kept by the Regional Court in Piotrków Trybunalski.
26.01.2023 The Sejm passes the Family Foundation Act (Journal of Laws 2023 item 326).

Sources (in Polish)

Law as of: 8 November 2026. The text is for information only and is not legal advice in an individual matter.