Private Client Newsletter – Family Foundations | 2/2025

New interpretations, rulings and practical guidance for family foundations

In the latest edition of our newsletter on family foundations, we have included analyses and practical conclusions from recent decisions by tax authorities and courts:

• Sale of shares by a family foundation – discussion of the latest opinions of the Head of the National Revenue Administration and the conditions under which such a sale falls within the scope of permitted economic activity.
• Foreign currency trading – limits on permitted operations and tax consequences following the ruling of the Provincial Administrative Court in Krakow.
• Transfer pricing in family foundations – when is there a documentation obligation and how to avoid the risk of sanctions.
• Each topic is presented on the basis of current interpretations, case law and market practice – with specific conclusions for foundation managers.

The newsletter is available at: https://newsletter.gww.pl/alert/Newsletter_Private_Client_2025-08-13.pdf