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Changes in CIT for family foundations starting in 2026.

This law amends the Corporate Income Tax (CIT) rules for family foundations, effective January 1, 2026. It limits tax exemptions, for example on rental income from residential properties and on the sale of assets within 36 months of acquisition. As a result, family foundations will now have to pay tax on certain incomes that were previously exempt.
Key points
Family foundations lose CIT exemption on rental income from apartments, unless they rent them out directly for housing purposes.
A 36-month holding period is introduced: selling assets contributed to the foundation before this period ends will be taxable.
New tax rules for loans granted by the foundation to beneficiaries, founders, and related entities.
The new rules on asset sales apply to property contributed to the foundation after December 31, 2025.
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54%
VOTING RESULTS
2025-10-17
For 233
Against 199
Abstain 3
Full voting results open_in_new
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Status:
Vetoed
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób prawnych.
Print number: PROJEKT USTAWY 1753
Process start date: 2025-10-02
Voting date: 2025-10-17
Voting no: 49
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: deepseek-v4-flash
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Changes in CIT for family foundations starting in 2026.

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1753.

When did the legislative process begin?

The process officially started on 2025-10-02.

What are the main provisions?

Key points include:

  • Family foundations lose CIT exemption on rental income from apartments, unless they rent them out directly for housing purposes.
  • A 36-month holding period is introduced: selling assets contributed to the foundation before this period ends will be taxable.
  • New tax rules for loans granted by the foundation to beneficiaries, founders, and related entities.
  • The new rules on asset sales apply to property contributed to the foundation after December 31, 2025.

What is the specific legal status?

The current status is Vetoed.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Wniosek Prezydenta (weto)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-16.

Analysis and Potential Impact of PROJEKT USTAWY 1753

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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