Polish Family Foundations


The Family Foundation Act has been in effect in Poland since May 22, 2023. From this moment, the succession model based on the family foundation has gained significant popularity among entrepreneurs who started their businesses during the systemic changes in the 80s and 90s, as well as among the younger generation of business owners.


On the first anniversary of the new law’s implementation, over 1,000 foundations were registered, with applications for 500 more awaiting consideration. This is more than ten times the number anticipated by the creators of the law, who were operating within the Family Business Council of the Lewiatan Confederation.

The success of the family foundation is also due to the efforts of the Tomczykowski Tomczykowska law firm:

  • We were the authors of the first draft law, which was spearheaded by the Family Business Council of the Lewiatan Confederation;
  • For 5 years, we actively participated in the work on its final content, representing the interests of Polish entrepreneurs in countless meetings in ministries, and parliamentary  committees;
  • We published hundreds of articles, gave hundreds of interviews, and appeared at dozens of conferences – promoting the idea of the family foundation.


What is a family foundation?

A family foundation fills a gap in Polish regulations, allowing for the effective implementation of succession plans without the need to use foreign regulations. It enables the development of multi-generational, strong Polish companies and strengthens their position in international markets.

The most important features of a family foundation:

  • it has legal personality
  • it ensures multigenerational succession
  • it separates family assets from business assets
  • it can carry out specific business operations
  • it is exempt as an entity from CIT
  • its articles of association are flexible
  • it can establish local units.


How does a family foundation work?

A family foundation allows Polish entrepreneurs to secure the integrity of the company and its effective succession while taking care of the interests of family members. This way, even in the event of unforeseen circumstances, the assets will remain in the hands of the family for generations.

Previously, owners of Polish family businesses could only use unsatisfactory solutions of national inheritance law (which does not effectively secure the interests of the enterprise and the family) or foreign family foundations (established, for example, in the Netherlands, Liechtenstein, or Malta).

The Polish family foundation can conduct business activities (though only selected types – the framework is set by the Act). It also offers favorable tax solutions, both concerning the business activities conducted by the foundation and the disbursement of benefits to the beneficiaries.

The family foundation also introduces significant changes in Polish inheritance law, which has so far been one of the most conservative in Europe. A number of solutions have been introduced to avoid situations where a company loses liquidity or has to be sold to satisfy legal right share (legitim) claims after the owner’s death.

If you are interested in the topic of the family foundation, we invite you to contact us. We will gladly provide more details about this solution and discuss whether it could help secure your business and family.


If we have caught your interest in family foundations, please do not hesitate to contact us. We will be happy to discuss this solution with you and to consider jointly with you whether it could help secure your business and family.

Paweł & Anna Tomczykowscy – partners managing the family tax and law firm Tomczykowski Tomczykowska