Changes in the taxation of family foundations with retroactive effect?
On 29 August, the government published a draft amendment to the taxation of family foundations. Among other things, the draft introduces regulations concerning the disposal of property contributed free of charge or acquired from related entities, applicable to events occurring after 31 August 2025, although the entire amendment will come into force on 1 January 2026.
We will actively participate in consultations on the draft and keep you informed about further stages of legislative work. In the meantime, we encourage you to read the details of the changes.
Link to the alert: https://newsletter.gww.pl/alert/alert_02.09.2025_Private_Client_fundacje_rodzinne.pdf
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