arrow_back Trending Legislation
Share share

New tax rules for family foundations

The act changes tax rules for family foundations. It introduces new tax obligations for loans between the foundation and its beneficiaries, and limits tax exemptions when selling assets.
Key points
Loans from family foundations to beneficiaries will be taxed if not repaid on time or with short repayment periods.
Asset sales by family foundations within 3 years of acquisition will lose tax exemption.
Rental of apartments by family foundations keeps exemption only for direct residential leasing.
article Official text account_balance Process page notifications_active Track this Bill
54%
VOTING RESULTS
2025-10-17
For 233
Against 199
Abstain 3
Full voting results open_in_new
gavel
Status:
Vetoed
Record your position for audit.
Why does your vote on bills matter?
It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens (explained here). Start recording it now.
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: kimi-k2.5
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about New tax rules for family foundations

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:

  • Loans from family foundations to beneficiaries will be taxed if not repaid on time or with short repayment periods.
  • Asset sales by family foundations within 3 years of acquisition will lose tax exemption.
  • Rental of apartments by family foundations keeps exemption only for direct residential leasing.

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 2026-09-07.

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.

CATEGORIES

Taxes Family