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Family Foundation Tax Changes: New Exemption and Loan Rules

This act introduces new tax rules for family foundations, clarifying when their income will not be tax-exempt. Changes include income from property rentals, sale of certain assets, and rules for granting and settling loans to beneficiaries. The aim is to tighten the tax system regarding the use of family foundations.
Key points
Family foundations will pay tax on certain rental income from real estate, unless rented exclusively for residential purposes.
Income from the sale of assets contributed to the foundation will be taxed if sold within 36 months of contribution or acquisition.
Loans granted by the foundation to beneficiaries or founders, not repaid on time or forgiven, will be taxed.
The new rules come into effect on January 1, 2026.
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54%
VOTING RESULTS
2025-10-17
For 233
Against 199
Abstain 3
gavel
Status:
Presidential Veto
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Additional Information
Print number: 10_1753
Process start date: 2025-10-02
Voting date: 2025-10-17
Meeting no: 43
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: gemini-2.5-flash
Source data: api.sejm.gov.pl
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OFFICIAL LEGAL TITLE

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 10_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 will pay tax on certain rental income from real estate, unless rented exclusively for residential purposes.
  • Income from the sale of assets contributed to the foundation will be taxed if sold within 36 months of contribution or acquisition.
  • Loans granted by the foundation to beneficiaries or founders, not repaid on time or forgiven, will be taxed.
  • The new rules come into effect on January 1, 2026.
What is the specific legal status?

The current status is Presidential Veto.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-31.

What is the impact of this bill?

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.

CATEGORIES

Taxes