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.
Alert regarding the Ministry of Finance briefing available by clicking the button:
ALERT
Authors
Related posts
PFR is suing for the return of subsidies? You can defend yourself. A negative recommendation from the CBA is not a sentence.
legal alerts PFR is suing for the return of subsidies? You can defend yourself. A negative recommendation from the CBA is not a sentence.
PFR is suing for the return of subsidies? You can defend yourself. A negative recommendation from the CBA is not a sentence.
Electronic communication with trade unions – upcoming changes
Electronic communication with trade unions – upcoming changes
MDR and share capital increases – when is reporting required?
MDR and share capital increases – when is reporting required?
The NSA and holding company exemptions – a strict interpretation, but not the end of purposive interpretation
legal alerts The NSA and holding company exemptions – a strict interpretation, but not the end of purposive interpretation
The NSA and holding company exemptions – a strict interpretation, but not the end of purposive interpretationConcerned about
missing out
on key legal
developments?
