What changes are planned for the taxation of family foundations in 2026?
At yesterday’s press conference, the Minister of Finance presented a draft outline of family foundation taxation from 2026.
The changes will concern:
- A 3-year ‘freeze’ period – the sale of contributed assets (shares, stocks) will be exempt from tax only after 3 years;
- Tax on foreign CFC entities – income of controlled companies will be scrutinised;
- Taxation of foundations in tax-transparent companies – no more loopholes in the regulations;
- Short-term rentals – no tax preferences from 2026, with the interpretation dispute to be resolved to the detriment of taxpayers.
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